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:
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1 .If any of the following circumstances occurs to a taxpayer:(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang due to the change of shareholders.(2) Due to the adjustment of bank system, the bank account number of the basic deposit account of Enterprise B is upgraded from 15 to 18 digits.(3) Due to the excellent economic performance, the shareholders of Enterprise C make additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business scope, the head office of Enterprise D is relocated from Hebei Province to Beijing.Which of the above circumstance(s) does the taxpayer need to alter its tax registration?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
2 .Which of the following statement(s) in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is an individual and the overseas taxpayer obtains China-sourced income. B The tax withholding and collection of withholding agent shall be limited to the scope specified by laws and administrative statues, and shall be p...
3 .Which of the following statement(s) in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
A There are two methods that adopted for the tax amount payable of a Chinese taxpayer of individual income tax: the tax withholding agent withhold tax at source and selfdeclaration by taxpayer. B A taxpayer with an annual wages and salaries of over RMB 120,000 needs to voluntarily declare and pay in...
4 .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
5 .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...
7 .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
8 .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
9 .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 ...
10 .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.
