Which of the following tax(es) is(are) direct tax?(1) Land appreciation tax(2) Enterprise income tax(3) Value added tax(4) Consumption tax
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1 .Which type(s) of tax jurisdiction is (are) adopted by China?
A Territorial and citisen B Resident and citisen C Territorial and resident D Resident
2 .Which of the following tax bureau collects individual income tax (IIT) and what is the deadlineof annual IIT self assessment filing?
A Tax bureau:Local tax bureau; Deadline:15 January B Tax bureau:State tax bureau; Deadline:31 March C Tax bureau:State tax bureau; Deadline:31 May D Tax bureau:Local tax bureau; Deadline:31 March
3 .XY Ltd is a value added tax (VAT) general tax payer. What are the deadlines for XY Ltd insubmitting the monthly VAT returns and annual enterprise income tax (EIT) return ?
A Monthly VAT:10th of each month; Annual EIT:31 March B Monthly VAT:15th of each month; Annual EIT:31 May C Monthly VAT:Last day of each month; Annual EIT:31 May D Monthly VAT:First day of each month; Annual EIT:31 March
4 .Which of the followings are correct ? The tax law Authority issuing the law (1)Enterprise Income Tax Law The Standing Committee of the National People's Congress (2) The Provisional Regulations of Value Added Tax The Ministry of Finance (3)Individual Income Tax Law The State Council (4)The Tax collection and Administration Law The Standing Committee of the National People's Congress
A (1) and (4) only B (2) and (3) only C (3) only D (2) only
5 .Which of the following taxes are indirect tax?(1) Enterprise income tax(2) Value added tax(3) Land appreciation tax(4) Consumption tax
A All of the above B (1) only C (2) and (4) only D (2), (3) and (4) only
7 .Which one of the following person is the China tax resident?
A The individual who has domicile in China. B The individual who has no domicile in China and does not stay in China. C The individual who has no domicile in China and stays in China over 90 days less than365 days in a calendar year. D The individual who has no domicile in China and stays in China l...
8 .The following individuals stayed in China in tax year 2016, details were as follows:(1) Mr. Zhang had domicile in China, went to France to study for half year in 2016(2) Mary is a foreign expert, worked in China for 3 years from 2014 to 2016(3) Anne as a foreigner lived in China for 5 years. She had a home visit for 2 months in 2016(4) Robert as a foreigner came to China on 20 February 2016, back home one year laterWhich of the above statement(s) is not a China tax resident in 2016?
A (1) only B (1) and (3) only C (3) and (4) only D All of the above
9 .Mr. Zhang is a Chinese citizen, has domicile in China, in 2016 he earned income as following:(1) Employed by company A with monthly salary of RMB 5,000(2) Had a part-time job in company B, he was paid of RMB 1,500 each monthCalculate the individual income tax payable by Mr. Zhang.
A RMB 1,680 B RMB 1,980 C RMB 2,340 D RMB 2,220
10 .If an individual has received income from publication in form of book or newspaper, which category will be taxed under individual income tax?
A Wages and salaries B Consideration from personal labour services C Royalties D Income from authorship
