A railway transport enterprise has been approved to become a pilot taxpayer for consolidated filing of the head offices and its branches, which one is incorrect about the declaration of VAT?
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1 .Company A is a non-resident enterprise without establishments in China, had the following businesses in 2019:(1) Sold goods to an enterprise which located in China, all contracts and negotiations during the course of transactions were handled in China;(2) Transferred a immovable property located in Japan to an enterprise which in China;(3) Invested in a foreign investment enterprise located in China, and obtained dividend from the foreign investment enterprise in current tax year;(4) Sent an employee to another enterprise located in China to provide technique training service.Which income(s) derived from the above mentioned businesses was China-sourced income and should be subject to EIT?
A (1) only B (2) and (3) only C (1), (3) and (4) only D All of the above
2 .Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration. B A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice. C Taxpayer that fails to filing for tax ret...
3 .Wang, a new accountant of an enterprise, summarised determination methods of income sources as follows:(1) Place of income from goods and chattels transfer shall be determined in terms of the location where the enterprise/organisation/place transfers the goods and chattels;(2) Place of income from service providing shall be determined in terms of the location where the service provided;(3) Place of income from the transfer of equity investment assets shall be determined in terms of the location where the enterprise accepts the equity investment;(4) Place of income from interest, rental and royalty fee shall be determined according to the location where the enterprise, organisation or place bears or pays such income.Which of the following statement(s) above is correct on the meaning of income sources?
A (2) only B (2), (3) only C (1), (2) and (4) only D All of the above
4 .Which of the following items is VAT composite sales?
A Construction company provides construction materials while undertaking construction and installation business. B Photostudio provides photo taking services while selling photo frames. C Hotel provides rooms and restaurants services while settle a shopping mall for selling goods. D Restaurant offer...
5 .A resident enterprise in China had the following incomes in 2019:(1) RMB 500,000 obtained from the fiscal appropriation;(2) dividend derived from equity investment of RMB 150,000 between resident enterprises;(3) Income of RMB 200,000 derived from immovable property transfer;(4) Interest of RMB 30,000 derived from government bond.Which of the above statement(s) is non-taxable income according to the rules of EIT?
A (1) only B (1), (2) only C (3), (4) only D (1), (2) and (4) only
7 .Company T registered in China, had the following businesses in 2019:(1) RMB 1,000 of three-year government bond was bought in the beginning of the year;(2) The proceeds of RMB 1,050 gained from the government bond transfer after 300-day holding;(3) The interests of the government bond would be paid back with the principal when being expired; the annual interest rate is 4.3% .How to pay EIT when Company T obtained the interests and proceeds from government bond transfer in 2019?
A Interests of government bond were tax exempt, proceeds from government bond transfer were taxed at the income of RMB 50. B Interests and proceeds from government bond transfer were both tax exempt. C Interests of government bond were taxed at income of RMB 35; proceeds from government bond transfe...
8 .A construction company is a VAT general taxpayer. They had contracted a construction service in the city in July 2020, the construction company charged project price of RMB 5,400,000 excluding tax. The company acquired the labour services, materials, equipment which needed by construction at the price of RMB 2,000,000 excluding tax, and VAT special invoices were obtained.Calculate the VAT payable by the company in July 2020.
A RMB 340,000 B RMB 226,000 C RMB 544,000 D RMB 170,909
9 .Enterprises in China had incomes as follows:(1) Incomes derived from donation received by non-profit making organisations;(2) Incomes derived from business operations by non-profit making organisations;(3) Dividend obtained from resident enterprises by non-resident enterprises with establishments in China, the dividend have the effective connection with the establishments;(4) Investment income from a less-than 12 months continuous holding with the stocks of a listed company obtained by non-resident enterprise with establishments in China.Which of above income(s) is exempt from EIT?
A (1) only B (1) and (3) only C (2), (3) and (4) only D All of the above
10 .A company is a small-scale VAT taxpayer. In July 2020 they transferred a used warehouse and obtain revenue of RMB 3,000,000 including tax. The warehouse for the enterprise was self-built in 2013, accounted for the cost of RMB 2,400,000.Calculate the VAT payable by the company in July 2020.
A RMB 17,525 B RMB 28,814 C RMB 87,425 D RMB 142,857
