(i) HKT Ltd hasappointed an agent to carry out business in China including the
appointment of an enterprise orindividuals (the staff of BJT Ltd) to sign contracts on its behalf. So BJT Ltdwill be considered as the establishment of HKT Ltd.
(ii) The criteria to be used to decide if HKT Ltd is a China tax resident:
- The senior management responsible for HKTLtd’s daily production/business
operations are mainly located in China and the senior management executes its responsibilities mainly from China.
- Strategic financial and human resourcesdecisions are made or approved by
Organizations or personnel located in China.
- Major properties, accounting records, companystamps, board/shareholder’s meeting minutes, etc. are maintained in China.
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