2015年6月ACCA考试税务真题(总分：100，做题时间：180分钟)一、SUPPLEMENTARY INSTRUCTIONS (总题数：1，分数：0.00)二、Section A ALL 15 questions are compulsory and MUST be attempted (总题数：15，分数：30.00)1.Chan died on 8 December 2014, having made a lifetime cash gift of 500,000 to a trust on 16 October 2013. Chan paid the inheritance tax arising from this gift. Who will be responsible for paying the additional inheritance tax arising from the gift made to the trust as a result of Chans death, and when will this be due?（分数：2.00）A.The trustees on 30 June 2015B.The personal representatives of Chans estate on 8 June 2015C.The personal representatives of Chans estate on 30 June 2015D.The trustees on 8 June 2015解析：2.Violet Ltd provides one of its directors with a company motor car which is used for both business and private mileage.For the quarter ended 31 March 2015, the total cost of petrol for the car was 600, of which 30% was for private use by the director. The relevant quarterly scale charge is 408. Both these figures are inclusive of value added tax (VAT). What output VAT and input VAT entries will Violet Ltd include on its VAT return for the quarter ended 31 March 2015 in respect of the company motor car?（分数：2.00）A.Output VAT of 68 and input VAT of 70B.Output VAT of Nil and input VAT of 70C.Output VAT of Nil and input VAT of 100D.Output VAT of 68 and input VAT of 100解析：Output VAT 408 x 20/120 = 68 Input VAT 600 x 20/120 = 1003.For the tax year 201415, Nog has a chargeable gain of 23,700 and a capital loss of 10,400. She has unused capital losses of 6,100 brought forward from the tax year 201314. What amount of capital losses can Nog carry forward to the tax year 201516?（分数：2.00）A.3,800B.NilC.6,100D.2,300解析：6,100 (23,700 10,400 11,000) = 3,8004.For the year ended 30 November 2014, Mixiness Ltd has taxable total profits of 1,380,000 and franked investment income (FII) of 240,000. Mixiness Ltd does not have any associated companies. What is Mixiness Ltds corporation tax liability for the year ended 30 November 2014?（分数：2.00）A.351,000B.299,000C.308,200D.289,800解析：460,000 (1,380,000 x 4/12) at 23% 920,000 (1,380,000 x 8/12) at 21% 5.Which of the following statements correctly explains the difference between tax evasion and tax avoidance?（分数：2.00）A.Both tax evasion and tax avoidance are illegal, but tax evasion involves providing HM Revenue and Customs with deliberately false informationB.Tax evasion is illegal, whereas tax avoidance involves the minimisation of tax liabilities by the use of any lawful meansC.Both tax evasion and tax avoidance are illegal, but tax avoidance involves providing HM Revenue and Customs with deliberately false informationD.Tax avoidance is illegal, whereas tax evasion involves the minimisation of tax liabilities by the use of any lawful means解析：6.Quinn will not make the balancing payment in respect of her tax liability for the tax year 201314 until 17 October 2015. What is the total percentage of penalty which Quinn will be charged by HM Revenue and Customs (HMRC) in respect of the late balancing payment for the tax year 201314?（分数：2.00）A.15%B.10%C.5%D.30%解析：7.Which classes of national insurance contribution is an employer responsible for paying?（分数：2.00）A.Both class 2 and class 4B.Class 1 onlyC.Both class 1 and class 1AD.Class 2 only解析：8.Alice is in business as a sole trader. On 13 May 2014, she sold a freehold warehouse for 184,000, and this resulted in a chargeable gain of 38,600. Alice purchased a replacement freehold warehouse on 20 May 2014 for 143,000.Where possible, Alice always makes a claim to roll over gains against the cost of replacement assets. Both buildings have been, or will be, used for business purposes by Alice. What is the base cost of the replacement warehouse for capital gains tax purposes?（分数：2.00）A.181,600B.104,400C.143,000D.102,000解析：(184,000 143,000) 38,600 The base cost is the actual cost of 143,000. There is no rollover relief because the proceeds not reinvested are greater than the chargeable gain.9.For the tax year 201314, Willard filed a paper self-assessment tax return on 10 August 2014. What is the deadline for Willard to make an amendment to his tax return for the tax year 201314, and by what date will HM Revenue and Customs (HMRC) have to notify Willard if they intend to carry out a compliance check into this return? Amendment Compliance check （分数：2.00）A.10 August 2015 31 January 2016B.10 August 2015 10 August 2015C.31 January 2016 10 August 2015D.31 January 2016 31 January 2016解析：10.For the tax year 201415, Chi has a salary of 53,000. She received child benefit of 1,771 during this tax year. What is Chis child benefit income tax charge for the tax year 201415?（分数：2.00）A.1,771B.NilC.1,240D.531解析：1,771 x 30% (53,000 50