If an individual has received income from publication in form of book or newspaper, which category will be taxed under individual income tax?
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1 .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 than 365 days in a calendar year. D The individual who has no domicile in China and stays in China ...
2 .John is an American without domicile in China. His travelling schedule to China is as follows:(1) Worked in China since 10 March 2015 and back home on 15 March 2016.(2) Back to China on April 6, and went to Korea for work from 15 November 2016 to 30 November 2016.(3) Back to China on 1 December 2016, and back to USA on 7 January 2017.Which one is correct while determine the tax status of John?
A John was a China tax resident in 2015, but not a China tax resident in 2016. B John was not a China tax resident in 2015, but a China tax resident in 2016. C John was not a China tax resident in both 2015 and 2016. D John was a China tax resident in both 2015 and 2016.
3 .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 January 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
4 .Which one of items should be taxed as "wages and salaries" for individual income tax?
A Year-end bonus B Childcare subsidies C Travelling subsidies for business trip D The one-child subsidies
5 .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 month Calculate the individual income tax payable by Mr. Zhang.
A RMB 1,680 B RMB 1,980 C RMB 2,340 D RMB 2,220
7 .Mr. Li is a China tax resident, he had the following income in 2016:(1) Director remuneration from a non-employed company;(2) Income from part-time job;(3) Annual bonus from employed company;(4) The commissions from lottery sold by lottery center.Which of the above income(s) should be subject to IIT as individual labour services?
A (1) only B (1), (2) only C (3), (4) only D All of the above
8 .Which one of the following options should be taxed on the basis of "interests and dividends"?
A Interest from enterprise's debenture B Individual investor in the partnership bought personal own house using money from partnership's capital C Award obtained from raffle of a store D Employees obtained bonus from their employer
9 .Mr. Zhang is a Chinese citizen, he had the following activities during the National day:(1) Purchased a pair of shoes at a price of RMB 100 in a "seckill" hold by an online store, the original price of shoes was RMB 2,000(2) Receive a mobile phone worth RMB 1,500 as gift due to the registration of global roaming package(3) Receive a TV worth RMB 6,000 as gift due to Gifted with a TV worthy of RMB 6,000 due to joining the World Cup guess competition hold by a broadcasting station(4) Receive a raffle due to spending over RMB 1,000 in a store, and won a set of tools with market value of RMB 2,500Which of the above income(s) obtained by Mr. Zhang should be taxed as IIT?
A (1) only B (1), (2) only C (3), (4) only D All of the above
10 .Mr. Wang is a China tax resident, the following items were showed on his payroll slip in December 2016: Items Basic wageOver time pay Quarterly bonus Business trip allowance Three insurance one fund of social security Wages actually paid RMB 4,000 200 500 300 (400) 4,600Calculate the individual income tax by Mr. Wang for the current monthly wages?
A RMB 14 B RMB 16 C RMB 24 D RMB 32
