Which one of the following person is the China tax resident?
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1 .Company A is a China tax resident, and its declaration of enterprise income tax (EIT) is as follows:(1) The EIT of Company A is calculated on tax year basis, prepaid on a monthly or quarterly basis, and settled as a whole at the year end;(2) The tax year of Company A about EIT is from 1 January to 31 December;(3) Within 15 days after each month or quarter ends, Company A shall submit the provisional tax return of enterprise income tax to the tax authorities and prepay the tax;(4) Within 5 months after each year ends, Company A shall submit the annual tax return of EIT to the tax authorities, and settle the tax as a whole, and clear the payable and refundable tax.Which of the above statement(s) about the tax declaration of EIT of Company A are correct?
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
2 .With regard to relevant regulations of tax-related administrative appeal and administrative litigation, which one of the following statements is incorrect?
A Dispute arising from tax collection, tax-related administrative appeal is an inevitable pre-procedure of tax-related administrative litigation. Without appeal, no litigation can be filed with the court. Only when the result of appeal is rejected, can B If the taxpayer rejects the specific administ...
3 .If a taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authorities shall recover the unpaid or underpaid tax amount and late payment surcharge, and impose penalties as follows:
A Impose penalties amounting to not less than 50% but not more than 3 times of the unpaid or underpaid tax amount. B Impose penalties amounting to not less than 50% but not more than 5 times of the unpaid or underpaid tax amount. C Impose penalties amounting to not less than 1 time but not more than...
4 .If a taxpayer overpays the tax amount payable, tax authorities shall immediately refund it after finding. If taxpayer finds it within ( ) after the tax amount payable is settled, tax authorities are required to refund it and additionally pay the interest based on the bank deposit interest rate over the same period.
A 1 year B 3 years C 5 years D 15 years
5 .Company S has an underpayment of VAT amount to RMB 95,800 when the tax authority conducted special inspection on their VAT payment of June on 20 July 2016. The tax authority pursued the underpayment of the tax with late payment surcharge and imposes a penalty of 1.5 times of the amount of underpayments within a prescribed time limit. Company S made make supplementary payments as above on 8 August 2016.Calculate the late payment surcharge and penalty payable by Company S.Late payment surcharge; Penalty
A 1,102; 95,800 B 1,150; 95,800 C 1,102; 143,700 D 1,150; 143,700
7 .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.
8 .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
9 .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
10 .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
