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问答题(b) Give clear explanations of the treatment accorded to the following items in calculating the sales tax payable by/refundable to Mr Miskeen in part (a):
(i) The purchases of packing material from unregistered persons. (1 mark)
(ii) The supply of goods to unregistered persons. (1 mark)
(iii) The supply of goods to registered persons at a trade discount of 35%. (3 marks)
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问答题SUPPLEMENTARYINSTRUCTIONS1.CalculationsandworkingsneedonlybemadetothenearestRMB.2.Allapportionmentsshouldbemadetothenearestmonth.3.Allworkingsshouldbeshown.TAXRATESANDALLOWANCESThefollowingtaxratesandallowancesaretobeusedinansweringthequestions.ALLFIVEquestionsarecompulsoryandMUSTbeattempted
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