A construction company imported a number of equipment from Japan for the construction of underground at the price of $200,000 (exchange rate 1∶6.2), excluding from the origin to the territory of the port transportation fee of $1,000, calculate the insurance according to the price and freight at 0.3%.Which of the following is the import duty payable of this batch of imported equipment? (Customs duty rate is 40%)

1 .A floor production company produce real wood floor. In March 2014, take external purchasedwood floor for further production into luxury real wood floor. The company sold these product 500 boxes to a trading company. Sale turnover on value added tax receipts is RMB 400,000.In February 2014 external purchased wood floor 500 boxes, sale turnover on value added tax receipts is RMB 300,000.Current month stock taken 80%.Compute consumption tax payable of March 2014. (Tax rate for real wood floor is 5%).

A 5,000 B 20,000 C 4,500 D 8,000

题型: 单选题 提问时间: 2021-08-24

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2 .Which of following on the export of goods dutiable value statement is incorrect?

A The dutiable value of export goods, the price is determine and review by the Customs based on goods sales price in overseas. B Should include insurance, freight and related costs of goods shipped to the territory of the People's Republic of China location before loading. C Export customs dutys sho...

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3 .Which of the following items belong to the scope of business tax exemption?(1) Income obtained by the domestic insurance institution provided insurance business for the export goods(2) Income obtained by matrimonial agency provides marriage matchmaking service.(3) Ticket revenue obtained by temple through holds the cultural and religious activities.(4) Income obtained by the taxpayer engaged in catering industry who sale of food consumption on the spot.

A Only (3) B Only (2), (4) C Only (1), (2), (3) D (1), (2), (3), (4)

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4 .An enterprise imported an equipment, to cope with the price of RMB 20,000, which includes imports after the technical service fee of RMB 1,000. Also RMB 500 to pay the purchase commission, brokerage fee of RMB 800, packaging costs borne by the buyer of RMB 400, transportation after the goods arrives of RMB 1,300.How much the company should pay the customs duties of imported equipment? (Customs duty rate is 20%)

A RMB 4,040 B RMB 4,060 C RMB 4,400 D RMB 4,600

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5 .The construction company and company A signed a construction contract with amount of RMB 48,000,000. During the construction process, the construction company outsourcing the project of installation worth RMB 17,500,000 to B business, and signed a subcontract. Calculate business taxes payable for the construction company undertake this business.

A RMB 1,440,000 B RMB 525,000 C RMB 915,000 D RMB 1,965,000

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7 .A bank bought shares of Company B with a total payment of RMB 5,640,000 in the fourth quarter of 2015, including a variety of taxes and fees amount to RMB 7,000; while obtained a income of RMB 6,900,000 from external transfer the shares of company B which bought in the fourth quarter, and in the transfer of shares of company B with a payment of various taxes and fees amount to RMB 11,000. Calculate the business tax payable by the bank for the above business.

A 3.55 B 3.53 C 3.59 D 6.34

题型: 单选题 提问时间: 2021-08-24

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8 .In June 2014, a company imported raw materials shipped to offshore for processing, they are transported into the country within the period prescribed by the Customs. Overseas processing validated by the Customs of RMB 40,000, RMB 60,000 for materials and parts costs, freight transported into the occurrence of RMB 30,000, insurance of RMB 20,000. Calculate the customs duty payable of company. (Customs duty rate is 30%)

A RMB 30,000 B RMB 45,000 C RMB 39,000 D RMB 39,000

题型: 单选题 提问时间: 2021-08-24

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9 .A theatre held a large-scale drama performance in October 2015 with a total income of RMB 800,000; calculate the business tax the theater should be paid in the month.

A RMB 24,000 B RMB 40,000 C RMB 32,500 D RMB 25,800

题型: 单选题 提问时间: 2021-08-24

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10 .On 1 September 2012, a company approved to import a scientific equipment for R & D projects within the specific duty-free line, the dutiable price after the examination of the customs of the equipment is RMB 60 million, the provision of the supervision is 5 years; on 31 August 2014, the company finished developing the project, sold the duty-free equipment to another domestic the enterprise (Customs duty rate is filling the declaration to apply for registration is 10%).How much complement duties should pay by company?

A RMB 300,000 B RMB 320,000 C RMB 360,000 D RMB 400,000

题型: 单选题 提问时间: 2021-08-24

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