题目内容
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(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)
Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum
and the effectiveness with which the information is communicated. (2 marks)
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更多“（iv) The stamp duty and/or sta…”相关的问题
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
听力原文：M: Could you tell me the advantage of deferred payment credit？
W: Sure. If you open a deferred payment credit, you need not pay stamp duty on bill of exchange. But there will be risk on the part of the exporter since he can not receive his payment until maturity.
Q: What is the benefit of deferred payment credit？
(19)
A．No interest is charged.
B．The documents cannot be negotiated.
C．No stamp duty is paid.
D．Deferred Payment is on a "without recourse" basis.
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding
which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or
stamp duty land tax (SDLT) issues. (10 marks)
You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
China's Ministry of Finance said it will introduce tax breaks for certain housing transactions from Nov.1, 2008 and relax mortgage （抵押）rates for first-time home buyers, the moves could help stabilize the country’s property market.
The ministry said the measures, which had been widely anticipated, are intended to help the general public, particularly the poor.But their effects could support housing purchases and help developers as well.
The government data showed that the growth of investments in real-estate development has slowed in recent months.Urban property prices slowed for the eighth month in a row in September to the lowest increase in more than three years.
Among the moves, China will suspend the stamp duty （印花税）on purchases and sales of individual homes, and the value-added tax on land for individual home sales.
It will also cut the deed tax （契税）rate to 1% for first-time homebuyers purchasing homes that are 90 square meters or smaller, lowering housing transaction costs.
The People’s Bank of China said it will lower the floor on mortgage rates to 0.7 times its benchmark （基准）lending rates for individuals buying their first ordinary homes for their own use, from 0.85 times now.It will also adjust the minimum down payment requirement to 20% of the purchase price on such transactions.
The National Development and Reform. Commission （NDRC）said property prices in 70 of China’s large and medium-sized cities rose 3.5% in September from a year earlier, down from August’s 5.3% rise.
However, the Chinese government has already been busy using fiscal （财政的）policy to drive economic growth.The state is making great efforts to tide over the current housing market downturn arising from the global financial crisis.
1.In Paragraph 1, the word “moves” could be replaced by which of the following？
A.Progress.B.Direction.C.Measures.D.Investments.
2.According to Paragraph 2, who will benefit from the measures？
A.Property developers.B.Low-income people.
C.Home buyers.D.All of the above.
3.The Chinese government’s main purpose in suspending several taxes is （）.
A.to reduce housing transaction costs
B.to disturb housing market
C.to improve building quality
D.to enhance the competitiveness of property developers
4.Which of the following is not mentioned in the passage？
A.The growth of property investments in China has slowed.
B.Second-home buyers can also enjoy these favorable policies.
C.Up to September, urban housing prices slowed down for 8 months in succession.
D.The tax breaks for certain housing transactions had been widely expected.
5.We may infer from the passage that the attitude of the Chinese government towards the depression in the housing market is （）.
A.not clear B.activeC.negative D.indifferent
The clerk reminded him to ______ a stamp to the envelope.
A．attach
B．affix
C．annex
D．fasten
What_____it is!
A．beautiful stamp
B．a beautiful stamp
C．beautiful stamps
D．beautiful a stamp
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