Taxpayer render of taxable labor service, transfer intangible asset and sale immoveableasset, tax authority can verify business turnover in orderly, which one of following is thecorrect tax payable formula:

1 .An entity obtained incomes from business operation as follow:(1) Income from door to door repairmen service by wash machine after sales center.(2) Share premium income from trading A class share by financial institution.(3) Income from bespoke service charge by a dress shop.(4) Income from pet care service by a pets shop.Which of above are shall subject to business tax?

A Only (3) B Only (2) (4) C Only (3) (4) D All of above

题型: 单选题 提问时间: 2021-08-24

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2 .A domestic taxpayer entity A, had following business activates in FY 2014:(1) Turnover from provide agency service under consignment to an oversea company.(2) Interest income from provide loan to an oversea company.(3) Income from transfer an oversea immoveable asset to another domestic company.(4) Rental income from rent a domestic immoveable asset to the representative of anoversea company.Which one of above is NOT classified as render taxable service within territory of PRC, whichare NOT subject to business tax?

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

题型: 单选题 提问时间: 2021-08-24

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3 .An entity provide vary kinds of services for example:(1) Dancing hall provide service meanwhile sale bears.(2) Telecommunication company provide telecom service meanwhile sale mobile phones.(3) Ice rink rent ice skates to skating customers.(4) Cement plant sale cement also provide delivery service.Which one of above is subject to business tax?

A Only (1) B Only (2) C Only (1) (3) D All of above

题型: 单选题 提问时间: 2021-08-24

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4 .Mr. Li is a Chinese citizen; he had following activities in FY2014:(1) He rent out his own property.(2) He invested in a joint venture use his own property.(3) He bestowal his property to his brother without any compensation.(4) He opened and operating a tea shop.Which one of above is subject to business tax?

A Only (1) B Only (2) C Only (1) (4) D All of above

题型: 单选题 提问时间: 2021-08-24

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5 .Which one of followings is correct in relating to tax basis of BT?

A Taxpayer provides construction service (excluding refurbishing labor services). Itsturnover including goods, materials, equipment and energy that related to theconstruction, the equipment provided by principle is excluded. B The income of financing business is interest of loan, but raise interest ...

题型: 单选题 提问时间: 2021-08-24

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7 .Company A is a property enterprise, self-constructed a commercial property, the property wascompleted for sale in June 2014. General information as follow:(1) Construction cost is RMB 4,000,000(no average service cost on similar constructionservice). Local cost/profit ratio is 10%.(2) Revenue turnover is RMB 6,000,000.Compute business tax payable in current month by Company A.

A 136,082 B 436,082 C 300,000 D 432,820

题型: 单选题 提问时间: 2021-08-24

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8 .Contractor Company A construct a plant for principal Company B, as per agreement, totalproject cost is RMB 850,000, Company B provide central air-conditioning and lift cost RMB68,000, Company A complete the project in advance, Company B award RMB 3,000 to A, forearly completion.Compute business tax payable by Company A.

A 24,500 B 25,590 C 23,550 D 25,500

题型: 单选题 提问时间: 2021-08-24

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9 .A commercial bank has following business activities in second quarter of FY2014:(1) Issue loan to entities generate interest income RMB 5,000,000. Late payment surchargeincome RMB 100,000.(2) Handing charge income from collection water and electronic fees RMB 120,000.Compute business tax payable of the commercial bank on second quarter of 2014.

A 261,000 B 296,000 C 295,000 D 311,000

题型: 单选题 提问时间: 2021-08-24

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10 .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

题型: 单选题 提问时间: 2021-08-24

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