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SUPPLEMENTARY INSTRUCTIONS1. Calculations and workings need only be made to the nearest RMB.2. All apportionments should be made to the nearest month.3. All workings should be shown.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.

ALL FIVE questions are compulsory and MUST be attempted

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参考答案:[*]C:\Documents and Settings\Administrator\My Documents\图片\4.jpg

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