Which one of following description on the business tax payable liable occurrence time is wrong?
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1 .A city park entrance ticket income RMB 56,000 in May 2014.Compute business tax payable for the park.
A 2,800 B 11,200 C 5,600 D 1,680
2 .A KTV entrance ticket income RMB 512,500, table fee RMB 12,800, income for cigarettes,alcohol and soft drink, income RMB 287,540, require song income RMB 52,000. The businesstax rate on entrainment is 20%.Compute business tax payable in current month by KTV.
A 145,502 B 151,552 C 186,586 D 172,968
3 .A property management enterprise total income RMB 600,000, it is including:(1) Administration fee paid by property owner RMB 350,000.(2) Water fee collection RMB 50,000.(3) Gas fee collection RMB 30,000.(4) Property administration fund RMB 120,000.Compute monthly business tax payable.
A 20,000 B 24,000 C 26,000 D 30,000
4 .Company A is a famous restaurant in China, turnover RMB 250,200, current month meetdragon boat festival, restaurant sale zongzi, set up a sales window, sale turnover RMB56,210. Compute business tax payable.
A 12,510 B 16,510 C 14,500 D 15,500
5 .According to The Detailed Rule for the Implementation of the Provisional Regulation of the People's Republic of China on Business Tax, which one of following can be classified as concurrently activities that operates both business taxable service, goods or non-taxable labor service.
A Construction Company provide construction material as well as provide construction andinstallation services for the construction project. B Photo studio provide photograph service meanwhile sell photo frame. C Hotel provide gust room, restaurant provide services meanwhile open shopping mall salego...
7 .Which one of following liable for both consumption tax and value-added tax?
A Wholesale beers B Production gold and silver jewellery C Import gold and silver jewellery D Production cars
8 .In March 2014, a winery developed a new white spirits made from cereals, first batchproduced 1,000 KG, cost RMB 170,000, was given others as gift, there is no selling price. Theproduction cost rate is 10%, tax rate is 20%, and specific fixed amount is 1/kg.Compute business tax payable for the first batch white spirits.
A 47,750 B 48,000 C 79,100 D 82,000
9 .In July 2014, an entertainment company open up a beer house, sold 80 ton self made bear(use own equipment), revenue turnover RMB 160,000. Consumption tax for beer is RMB 250/ton.Compute tax payable for this company.
A 17,600 B 18,800 C 20,000 D 27,200
10 .Under specific fixed amount method, business tax payable = No. of taxable goods × tax rate per unit.Which one of following description on determines sales number is incorrect:
A Sale taxable goods, is determined by number of sales. B Self manufactured and used taxable goods, is determined by numbers that transferred touse. C Consigned processing taxable goods, is determined by numbers took back and sold byprinciple. D Import goods, is determined by numbers of taxable good...
