The foreign company A set up a branch B in China, B's profits earned were as follows:(1) Taxable income sourced from China was RMB 1,500,000, paid EIT of RMB 350,000 by installments;(2) Gross taxable income of RMB 500,000 sourced from France and connected with establishment setup in China, B had paid tax due of RMB 150,000.Calculate the EIT that shall be supplemented or refunded by B in 2016.

1 .A China tax resident enterprise included wages and salaries and "three expenses" in 2016 in its cost and expense accounts:(1) Total wages and salaries actually paid were RMB 3 million;(2) Labour union expenses were RMB 50,000;(3) Staff welfare expenses were RMB 450,000;(4) Employee training expenses were RMB 150,000.Calculate the wages and salaries and "three expenses" that can be deducted before EIT while calculating the taxable income.

A RMB 3,100,000 B RMB 3,498,400 C RMB 3,948,400 D RMB 3,545,000

题型: 单选题 提问时间: 2021-08-24

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2 .Company S borrowed money from its shareholder with the annual lending interest rate same as the financial organisation for the corresponding period because of developing required in 2016:(1) The principle loan was RMB 68,000, the interest paid was RMB 2,700;(2) The amount of equity investment of Company S was RMB 30,000;(3) The shareholder is a immovable property developer.Calculate the interests that can be deducted before EIT while calculating taxable income?

A RMB 2,700 B RMB 2,382 C RMB 2,160 D RMB 2,205

题型: 单选题 提问时间: 2021-08-24

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3 .A China tax resident enterprise had the following operating data in 2016:(1) Total turnover of RMB 30 million was received;(2) Operating cost was RMB 18 million;(3) Financial expense was RMB 1.5 million, management expense was 4 million and selling expense was RMB 3 million;(4) Miscellaneous taxes and fees were RMB 2.2 million;(5) Non-business expenditure was RMB 320,000 (including the sponsorship of RMB 70,000 to its subsidiary; donation of RMB 250,000 to the stricken area via public welfare social organisation).Calculate the public welfare donations that can be deducted when calculating the enterprise taxable income in 2016?

A RMB 228,000 B RMB 250,000 C RMB 117,600 D RMB 187,600

题型: 单选题 提问时间: 2021-08-24

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4 .Resident enterprise C set up in China in 2005. Its operations in recent 4 years were as follows: Year 2013 2014 2015 2016 Taxable income (RMB ) -250,000 80,000 -100,000 1,250,000 Calculate the EIT payable in 2016 by enterprise C in terms of the rules.

A RMB 187,500 B RMB 135,000 C RMB 225,000 D RMB 245,000

题型: 单选题 提问时间: 2021-08-24

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5 .Company U is a China tax resident. Its fixed assets shown on the accounts of 2016 including:(1) Land which was separately evaluated and booked as fixed assets;(2) Fixed assets with full allowance depreciated but still used in the businesses;(3) Fixed assets obtained by means of finance leasing;(4) Fixed assets obtained by means of operating lease;(5) Machine and equipment which did not be put into use.Which fixed asset(s) could not be depreciated in terms of the regulations of EIT?

A (1) and (2) only B (1), (2), (4) and (5) only C (3) and (4) only D All of the above

题型: 单选题 提问时间: 2021-08-24

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7 .A China tax resident enterprise had the following financial date in 2016:(1) Total incomes were RMB 550,000;(2) Total cost and expense were RMB 300,000;(3) The income of the enterprise did not be computed correctly, but its cost and expense were correctly computed, which were deemed by tax authority, and the tax authority decided to charge EIT with the verification collection method.(4) The rate of taxable income verificated by tax authority was 15%.Calculate the EIT payable by the tax resident in 2016.

A RMB 7,502 B RMB 13,235 C RMB 20,000 D RMB 30,000

题型: 单选题 提问时间: 2021-08-24

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8 .Abroad company X without establishment in China had the following profits making from China in year 2016:(1) Loan interest of RMB 100 received from a company located in China;(2) Another company located in China bought an equipment from company X, the net value of the equipment was RMB 6,000 and the transfer price was RMB 8,000.Calculate the EIT payable by company X in 2016.

A RMB 210 B RMB 140 C RMB 180 D RMB 200

题型: 单选题 提问时间: 2021-08-24

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9 .Which one of following statements is incorrect according to the rules of EIT?

A Companies shall file annual tax return of EIT and make the final settlement within 5months following the end of each tax year B Branches set up in China by resident enterprise has no identification of Chinese legalperson, should pay EIT on the consolidate calculation basis C Monthly or quarterly a...

题型: 单选题 提问时间: 2021-08-24

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10 .Which of following current policies about enterprise income tax preference is TURE?(1) The newly established integrated circuit design enterprise within China and eligible software enterprise, EIT exemption is given in five years from profit-making year.(2) Income from small-scale and low-profits enterprise shall be included in the taxable income at a reduced rate of 50%, and enterprise income tax shall be taxed at 20%.(3) Encouraged industries in the West Regions shall be subject to enterprise income tax at a reduced rate of 15%.(4) Investments used by enterprise for purchasing special equipment can be credit as 10% proportion from tax payable.

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

题型: 单选题 提问时间: 2021-08-24

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