2025年國際注冊會計師（ACCA）考試F6稅務真題卷2025年國際注冊會計師（ACCA）考試F6稅務真題卷

姓名：______班級：______學號：______得分：______

（考試時間：90分鐘，滿分：100分）

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**題型1：單項選擇題（共5題，每題2分，共10分）**

1.Thetaxableincomeofacompanyfortheyearended31December2024is￡500,000.Thecompanyisentitledtoamainratecorporatetaxof19%andanadditionalrateof25%onprofitsover￡250,000.Whatisthetotalcorporatetaxliabilityforthecompany?

A.￡95,000

B.￡100,000

C.￡105,000

D.￡110,000

2.Anindividualreceivesa￡20,000bonusfromtheiremployerintheyearended31December2024.Thepersonalallowanceis￡12,570.Whichofthefollowingstatementsiscorrectregardingthetaxtreatmentofthebonus?

A.Thefull￡20,000istaxable.

B.Thebonusistax-free.

C.Thebonusistaxableuptothepersonalallowance.

D.Thebonusistaxableatareducedrate.

3.WhichofthefollowingisNOTanallowabledeductionforcorporationtaxpurposes?

A.Salariespaidtoemployees.

B.Rentpaidforofficepremises.

C.Interestpaidonabankloan.

D.Giftaiddonationsmadebythecompany.

4.Apropertyinvestoracquiresaresidentialpropertyfor￡300,000andincurs￡20,000inallowableexpenses.Thepropertyisrentedoutfor￡25,000peryear.Whatistheprofitorlossonthepropertyfortheyearended31December2024?

A.￡5,000profit

B.￡10,000loss

C.￡15,000profit

D.￡20,000loss

5.WhichofthefollowingstatementsregardingCapitalGainsTax(CGT)iscorrect?

A.CGTiscalculatedataflatrateof10%.

B.CGTisonlyapplicabletogainsfromthesaleofproperty.

C.CGTischargedonthegainarisingfromthedisposalofanasset.

D.CGTisdeductiblefromtheindividual’sincometaxliability.

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**題型2：多項選擇題（共3題，每題3分，共9分）**

6.Whichofthefollowingareexamplesofallowabledeductionsforcorporationtaxpurposes?

A.Researchanddevelopmentexpenses.

B.Charitabledonationsmadebythecompany.

C.Depreciationonplantandmachinery.

D.Subscriptionspaidtoprofessionalbodies.

7.Anindividualhasthefollowingincomefortheyearended31December2024:

-Salary:￡40,000

-Dividends:￡5,000

-Rentalincome:￡8,000

-Capitalgains:￡2,000

Whatisthetotaltaxableincome?

A.￡55,000

B.￡57,000

C.￡59,000

D.￡61,000

8.Whichofthefollowingstatementsregardingthepersonalallowancearecorrect?

A.Thepersonalallowanceisreducedby￡1forevery￡2ofincomeover￡100,000.

B.Thepersonalallowanceis￡12,570fortheyearended31December2024.

C.Thepersonalallowanceistax-free.

D.Thepersonalallowanceisavailabletoallindividualsregardlessofincome.

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**題型3：判斷題（共5題，每題2分，共10分）**

9.Corporationtaxiscalculatedonthetotalincomeofacompanybeforedeductinganyallowableexpenses.

10.Capitalgainsarealwaysexemptfromtax.

11.Themainrateofcorporatetaxis19%forallcompanies.

12.Anindividualcanclaimtaxreliefondonationsmadetocharity.

13.Thepersonalallowanceisreducedtozeroforindividualswithincomeover￡150,000.

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**題型4：簡答題（共2題，每題10分，共20分）**

14.ExplaintheconceptofCapitalAllowancesandhowtheyareappliedtothepurchaseofplantandmachinery.

15.Describethekeydifferencesbetweenthetaxtreatmentofincomefrompropertyrentalandincomefromemployment.

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**題型5：計算題（共1題，15分）**

16.Acompanyhasthefollowingfinancialdetailsfortheyearended31December2024:

-Totalincome:￡600,000

-Allowableexpenses:￡300,000

-Propertygains:￡50,000

-Dividendsreceived:￡20,000

Calculatethecorporationtaxliabilityforthecompany,consideringthemainrateof19%andtheadditionalrateof25%onprofitsover￡250,000.

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**題型6：案例分析題（共1題，15分）**

17.Anindividualhasthefollowingtransactionsfortheyearended31December2024:

-Salary:￡50,000

-Dividends:￡10,000

-Rentalincome:￡15,000

-Capitalgains:￡5,000

-Giftaiddonations:￡2,000

Calculatethetotaltaxliabilityfortheindividual,consideringthepersonalallowance,higherrateof40%,anddividendtaxcredit.

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**題型7：論述題（共1題，20分）**

18.Discusstheimplicationsofthetaxtreatmentofcapitalgainsforindividualsandbusinesses.Includeexamplesofhowdifferentdisposalscenarioscanaffectthetaxliability.

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**題型8：簡答題（共2題，每題10分，共20分）**

19.Explaintheconceptoftaxdeductionsandhowtheyreduceanindividual'staxableincome.Provideanexample.

20.DescribetheprocessoffilingataxreturnintheUKandthekeydocumentsrequired.

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**題型9：計算題（共1題，15分）**

21.Acompanyacquiresavehiclefor￡25,000on1April2024.Thevehicleisusedforbothbusinessandprivatepurposes,with60%oftheusagebeingbusiness-related.ThecompanyclaimscapitalallowancesundertheAnnualInvestmentAllowance(AIA).Calculatethetaxdeductionforthevehiclefortheyearended31December2024,assumingtheAIArateis18%.

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**題型10：多項選擇題（共2題，每題3分，共6分）**

22.Whichofthefollowingareexamplesoftaxableincomeforanindividual?

A.Statepension

B.Interestonsavingsaccount

C.Rentreceivedfromproperty

D.Benefitsinkindfromemployment

23.Whichofthefollowingstatementsregardingtaxreliefsarecorrect?

A.Giftaiddonationsaretax-free.

B.Mortgageinterestreliefisavailabletoallhomeowners.

C.Businessexpensescanbedeductedfromtaxableincome.

D.Taxreliefsareonlyavailabletohigherratetaxpayers.

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**題型11：判斷題（共3題，每題2分，共6分）**

24.Thepersonalallowanceisreducedby￡1forevery￡2ofincomeover￡100,000.

25.Corporationtaxisdueby31Januaryfollowingtheendoftheaccountingperiod.

26.Capitalgainsarecalculatedasthedifferencebetweenthedisposalproceedsandtheoriginalcostoftheasset.

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**題型12：簡答題（共1題，10分）**

27.Explaintheconceptoftaxavoidanceanddifferentiateitfromtaxevasion.Provideexamplesofeach.

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**題型13：案例分析題（共1題，15分）**

28.Anindividualhasthefollowingtransactionsfortheyearended31December2024:

-Salary:￡45,000

-Dividends:￡7,000

-Rentalincome:￡12,000

-Capitalgains:￡3,000

-Giftaiddonations:￡1,500

Calculatethetotaltaxliabilityfortheindividual,consideringthepersonalallowance,higherrateof40%,anddividendtaxcredit.

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**題型14：計算題（共1題，15分）**

29.Acompanyhasthefollowingfinancialdetailsfortheyearended31December2024:

-Totalincome:￡800,000

-Allowableexpenses:￡400,000

-Propertygains:￡70,000

-Dividendsreceived:￡30,000

Calculatethecorporationtaxliabilityforthecompany,consideringthemainrateof19%andtheadditionalrateof25%onprofitsover￡250,000.

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**題型15：論述題（共1題，20分）**

30.Discusstheimpactoftaxpoliciesonbusinessinvestmentandindividualfinancialdecisions.Includeexamplesofhowdifferenttaxratesandallowancescaninfluenceinvestmentchoices.

**題型1：單項選擇題答案**

1.C

2.A

3.D

4.A

5.C

**題型2：多項選擇題答案**

6.A,B,C,D

7.B

8.A,B

**題型3：判斷題答案**

9.×

10.×

11.×

12.√

13.√

**題型4：簡答題答案**

14.CapitalAllowancesaretaxdeductionsavailableforthecostofcertainassetspurchasedbyabusiness,suchasplantandmachinery.Theyallowbusinessestodeductthecostoftheseassetsfromtheirtaxableincomeoveraperiod.TheAnnualInvestmentAllowance(AIA)allowsbusinessestodeduct100%ofthecostofqualifyingassetsintheyearofpurchase,uptoacertainlimit.Forexample,ifacompanybuysamachinefor￡100,000,itcandeductthefull￡100,000fromitstaxableincomeintheyearofpurchaseundertheAIA.

15.Incomefrompropertyrentalistypicallytreatedasrentalincome,whichissubjecttoincometax.Theindividualcandeductallowableexpensessuchasmortgageinterest,repairs,andmaintenancefromtherentalincome.Incontrast,incomefromemploymentissubjecttoincometaxandnationalinsurancecontributions.Theindividualcannotdeductemployment-relatedexpensesfromtheirsalaryfortaxpurposes.Forexample,apropertyinvestorreceives￡25,000inrentalincomeandincurs￡10,000inallowableexpenses,resultingin￡15,000taxablerentalincome.Anemployeeearning￡40,000hasnooptiontodeductwork-relatedexpensesfortaxpurposes.

**題型5：計算題答案**

16.

-Totalincome:￡600,000

-Allowableexpenses:￡300,000

-Taxableincome:￡600,000-￡300,000=￡300,000

-Propertygains:￡50,000(subjecttoadditionalrate)

-Dividendsreceived:￡20,000(nottaxableforcorporationtax)

-Corporationtax:

-Mainrate(19%)on￡250,000:￡47,500

-Additionalrate(25%)on(￡300,000-￡250,000)=￡50,000:￡12,500

-Totalcorporationtax:￡47,500+￡12,500=￡60,000

**題型6：案例分析題答案**

17.

-Salary:￡50,000(taxableatbasicrate)

-Dividends:￡10,000(taxableatdividendrate)

-Rentalincome:￡15,000(taxableatincometaxrates)

-Capitalgains:￡5,000(taxableatCGTrates)

-Giftaiddonations:￡2,000(tax-free)

-Personalallowance:￡12,570(reducedby￡1forevery￡2over￡100,000,butnottozero)

-Taxableincome:

-Salary:￡50,000-￡12,570=￡37,430(basicrate20%)

-Dividends:￡10,000(dividendrate7.5%)

-Rentalincome:￡15,000-￡12,570=￡2,430(basicrate20%)

-Capitalgains:￡5,000(CGT10%)

-Totaltax:(￡37,430*20%)+(￡10,000*7.5%)+(￡2,430*20%)+(￡5,000*10%)=￡7,486+￡750+￡486+￡500=￡9,722

**題型7：論述題答案**

18.Capitalgainstax(CGT)affectsindividualsandbusinessesbytaxingtheprofitfromthedisposalofassets.Forindividuals,CGTiscalculatedonthegainarisingfromthesaleofassetssuchaspropertyorshares.Forexample,ifanindividualsellsapropertyfor￡300,000thattheypurchasedfor￡200,000,theyincuracapitalgainof￡100,000,whichissubjecttoCGT.Forbusinesses,capitalgainsaretypicallyfromthedisposalofinvestmentsorassetsusedinthebusiness.Thetaxtreatmentofcapitalgainscaninfluenceinvestmentdecisions,asindividualsandbusinessesmaychoosetoholdassetslongertodefertaxliabilitiesorinvestinassetsthatoffertaxadvantages.Forinstance,investinginsharesheldformorethan12monthsmayqualifyforlong-termcapitalgainsrates,whicharelowerthanshort-termrates.

**題型8：簡答題答案**

19.Taxdeductionsareexpensesthatcanbesubtractedfromanindividual'staxableincome,reducingtheamountoftaxowed.Forexample,ifanindividualearns￡50,000andhasallowableexpensesof￡10,000,theirtaxableincomeisreducedto￡40,000,resultinginlowertaxliability.

20.FilingataxreturnintheUKinvolvessubmittingaformtoHMRC,detailingincome,expenses,andtaxdeductions.KeydocumentsincludeP60(salarydetails),P11D(benefitsinkind),andbankstatements(investmentincome).Theprocesstypicallyrequiresgatheringallfinancialdocuments,calculatingtaxableincome,andsubmittingthereturnbythedeadline.

**題型9：計算題答案**

21.

-Vehiclecost:￡25,000

-Businessusage:60%

-Businesscost:￡25,000*60%=￡15,000

-Capitalallowances:18%of￡15,000=￡2,700

**題型10：多項選擇題答案**

22.B,C,D

23.A,C

**題型11：判斷題答案**

24.√

25.√

26.√

**題型12：簡答題答案**

27.Taxavoidanceisthelegaluseoftaxrulestominimizetaxliability,suchasinvestingintax-efficientfunds.Taxevasionisillegal,involvingtheconcealmentofincomeorassetstoavoidtax,suchasnotdeclaringcashincome.

**題型13：案例分析題答案**

28.

-Salary:￡45,000(taxableatbasicrate)

-Dividends:￡7,000(taxableatdividendrate)

-Rentalincome:￡12,000(taxableatincometaxrates)

-Capitalgains:￡3,000(taxableatCGTrates)

-Giftaiddonations:￡1,500(tax-free)

-Personalallowance:￡12,570(reducedby￡1forevery￡2over￡100,000,butnottozero)

-Taxableincome:

-Salary:￡45,000-￡12,570=￡32,430(basicrate20%)

-Dividends:￡7,000(dividendrate7.5%)

-Rentalincome:￡12,000-￡12,570=￡0(notaxableincome)

-Capitalgains:￡3,000(CGT10%)

-Totaltax:(￡32,430*20%)+(￡7,000*7.5%)+(￡0*20%)+(￡3,000*10%)=￡6,486+￡525+￡0+￡300=￡7,211

**題型14：計算題答案**

29.

-Totalincome:￡800,000

-Allowableexpenses:￡400,000

-Taxableincome:￡800,000-￡400,000=￡400,000

-Propertygains:￡70,000(subjecttoadditionalrate)

-Dividendsreceived:￡30,000(nottaxableforcorporationtax)

-Corporationtax:

-Mainrate(19%)on￡250,000:￡47,500

-Additionalrate(25%)on(￡400,000-￡250,000)=￡150,000:￡37,500

-Totalcorporationtax:￡47,500+￡37,500=￡85,000

**題型15：論述題答案**

30.Taxpoliciessignificantlyinfluencebusinessinvestmentandindividualfinancialdecisions.Forbusinesses,lowercorporationtaxratesandcapitalallowancesencourageinvestmentinplantandmachinery,asseenwhentheAnnualInvestmentAllowanceallows100%deductionofassetcosts.Forexample,acompanymayinvestmoreinnewequipmentduetotaxincentives.Forindividuals,higherdividendtaxratesmayencourageinvestmentintax-efficientfundsratherthandirectshares.Additionally,thepersonalallowancereduceswithhigherincome,influencingsavingsandconsumptiondecisions.Forinstance,anindividualmaychoo