[F6]F6真题

 During a tax investigation conducted by the tax bureau, the following mistakes were found in respect of the 2009
     activities of Company B. All amounts, except for the cash sales figure (item 2) are stated excluding value added tax
     (VAT).
     (1)   Falsely over-recorded expenses of RMB90,000.
     (2)   Cash sales of RMB1,000,000 that had not been recorded in the company’s books.
     (3)   Purchased raw materials had been distributed to its own workers and the cost charged to production. The cost
           of the raw materials was RMB300,000.
     (4)   Finished goods had been donated to some poor families through an approved government charity and the cost
           charged to production. A tax deduction for the donation equal to the cost of the finished goods of RMB1,800,000
           had   also   been   claimed.   The   open   market   value   of   the   finished   goods   at   the   time   of   their   donation   was
           RMB2,200,000.
     Except for the above four errors, the tax liabilities of Company B had been correctly calculated as RMB1,600,000 for
     VAT   and   RMB1,000,000   for   enterprise   income   tax   (EIT),   based   on   the   correctly   calculated   accounting   profits   of
     RMB30,000,000.
     The rates of VAT and EIT applicable to Company B in 2009 were 17% and 25% respectively.
     Required:
     (a)   Calculate the under-recorded tax liabilities of Company B as a result of the four errors identified by the tax
           bureau.                                                                                                        (10 marks)
     (b)   State, giving reasons, the possible fines and penalties that may be imposed on Company B and/or its officers
           as a result of the under-recorded tax liabilities calculated in (a).

 

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