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.

1 .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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2 .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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3 .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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4 .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?

A RMB 8,878 B RMB 8,960 C RMB 9,050 D RMB 9,120

题型: 单选题 提问时间: 2021-08-24

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5 .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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7 .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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8 .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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9 .An individual has the following incomes:(1) Wages and salaries(2) Trading profit of privately-owned business(3) Interest, dividend, bonus(4) Contingent incomeWhich one of the above incomes should be withheld tax payable by the agent according to the related rules of IIT?

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

题型: 单选题 提问时间: 2021-08-24

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10 .Which one of the following options is Correct according to the rules of self-assessment andtax payment of IIT?

A Remuneration from individual labour services is taxed monthly. B Income from manuscript is taxed according to each time. C The taxpayer who has an annual income over RMB 120,000 shall summit tax return tothe competent tax authority in 4 months at the end of tax year. D The taxpayer earned wages fr...

题型: 单选题 提问时间: 2021-08-24

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