Chinese citizen, Mr. Li rent out his shop in a city in tax year 2014, the annual rent of RMB 60,000 was agreed with tenant, the period is one year. How much IIT should be paid by IIT for rental income without considering other taxes?

1 .Mr. Chen, Chinese citizen, he set up a privately-owned business, the trading profit was RMB 100,000 in tax year 2014:(1) The annual salaries of RMB 62,000 paid to Mr. Chen has been deducted before trading profit calculation.(2) The monthly personal allowance deduction for the sole trader was RMB 3,500 per month, the annual sum was RMB 42,000How much tax should be paid by Mr. Chen for his trading profit earned from privately-owned business in tax year 2014?

A RMB 11,250 B RMB 15,250 C RMB 25,250 D RMB 27,250

题型: 单选题 提问时间: 2021-08-24

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2 .A Chinese famous writer published a ful-l length novel in tax year 2014:(1) Advance payment of RMB 30,000 received in March.(2) RMB 40,000 received in May for the official publication.(3) RMB 200,000 received from the manuscript auction on abroad in October, and IIT of RMB 20,000 was paid according to the related rules of the foreign country.How much tax should be paid in the territory of China by the writer?

A RMB 4,480 B RMB 19,840 C RMB 14,480 D RMB 18,800

题型: 单选题 提问时间: 2021-08-24

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3 .Engineer Li, developed a technical know-how in August 2014 and transferred the use-right of technical know-how to the other enterprise, he obtained the consideration of RMB 90,000 from the royalty transferring (donated RMB 20,000 to a public welfare organization), how much tax should be paid by Mr. Li?

A RMB 17,600 B RMB 10,800 C RMB 10,600 D RMB 10,400

题型: 单选题 提问时间: 2021-08-24

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4 .Mr. Zhang, a Chinese citizen, He obtained income in tax year 2014 was as follows:(1) Interest of RMB 960 from bank deposit.(2) Received dividend RMB 1,200 by holding a listed company's shares purchased price RMB 30,000, the holding period are 9 months.(3) Sold the above-mentioned shares at a price of RMB 32,000.How much tax should be paid by Mr. Li for tax year 2014?

A RMB 432 B RMB 240 C RMB 120 D RMB 180

题型: 单选题 提问时间: 2021-08-24

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5 .Chinese citizen, Mr. Wang invested in an unlisted company, held 10% of the share equity. His incomes from the investment in tax year 2014 were as follows:(1) Bonuses from the company's profit was RMB 20,000(2) The company bought a car with the market value of RMB 100,000 for him and the ownership of the car was registered in Mr. Wang's nameHow much tax should be paid by Mr. Wang for his gains in tax year 2014?

A RMB 12,000 B RMB 22,000 C RMB 24,000 D RMB 32,000

题型: 单选题 提问时间: 2021-08-24

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7 .Ms. Chen is a Chinese citizen, she obtained a reward of RMB 20,000 by the chance of a raffle in a store, the amount her received was net income after IIT and the store was burden the tax liability of the reward.How much IIT should bear by store for the reward?

A RMB 2,800 B RMB 4,000 C RMB 5,000 D RMB 3,200

题型: 单选题 提问时间: 2021-08-24

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8 .Mr. Zhao, a Chinese citizen, received RMB 20,000 publishing remuneration, and he donated RMB 8,000 to a welfare center via a civil affairs department.Calculate IIT payable for Mr. Zhao.

A RMB 2,240 B RMB 1,120 C RMB 1,568 D RMB 2,540

题型: 单选题 提问时间: 2021-08-24

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9 .Sim is a foreigner worked in China, he had the following incomes in tax year 2014:(1) Accommodation subsidies of RMB 3,000 obtained on the accrual basis;(2) Meal subsidies of RMB 2,800 obtained by non-cash payment;(3) Home-visiting subsidies was RMB 5,000;(4) Language training subsidies was RMB 3,600.Which incomes obtained by Sim were tax exempt from IIT?

A Only (1) B Only (2), (3) C Only (1), (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

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10 .IIT tax payable of privately-owned business and partnership should be calculated on the annual basis and paid on monthly or quarterly basis in advance, it should be summit the return in ( ) after the end of the month or quarter, and should be settled within 3 months after tax year end.

A 7 days B 10 days C 15 days D 20 days

题型: 单选题 提问时间: 2021-08-24

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