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ABC Ltd, a consultancy company based in the Macau ...
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Which of the following are deemed sales for value ...
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On 31 March 2016, Angus sold a house, which he had...
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Section A – ALL 15 questions are compulsory and MU...
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The following scenario relates to questions 1–5.
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Jerome made the following gifts to family members during the tax year 2014–15:(1) On 28 Ma
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Which one of the following taxes is administered by the local offices of the State Adminis
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James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On
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In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months
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Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism jo
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A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid va
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In June 2014, a property management company collected a total of RMB250,000 from the prope
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Which of the following authorities promulgates the Tax Collection and Administrative Law?A
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A Chinese company has borrowed a USD500,000 loan from an overseas bank. Interest on the lo
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You should assume that today’s date is 1 March 2014.George, a software developer, was born
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Which of the following transactions is subject to an immediate charge to land appreciation
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ABC Ltd, a consultancy company based in the Macau Special Administrative Region, provided
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Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of t
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On 1 May 2008 Simon House purchased a derelict freehold house for £127,000. Legal fees of
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Patience was born on 31 December 1954. She retired on 31 December 2014, and on that date c
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