Company C's car was destroyed because of violation of traffic rules by the company's driver, Mr. Li. The data of the car was asfollows:(1) Book value was RMB 300,000;(2) Accumulative depreciated allowance was RMB 200,000;(3) Compensation from insurance company was RMB 60,000;(4) Compensation of RMB 30,000 from Mr. Li was asked by company Calculate the losses that can be deducted before EIT calculating.

1 .Under fixed rate method, tax payable= Volume of taxable goods × tax rate per unit.Which one of following description on determines sales number is incorrect?

A Sale taxable goods, is determined by number of sales. B Self manufactured and used taxable goods, is determined by numbers that transferred to use. C Consigned processing taxable goods, is determined by numbers took back and sold by principle. D Import goods, is determined by numbers of taxable go...

题型: 单选题 提问时间: 2021-08-25

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2 .Company A, a China tax resident, is a high and new technology enterprise, it planned to build new factories to expand its production scale, and the basic information was as follows:(1) A long-term loan borrowed from a bank on the date of 1 January 2018, the principle of the loan was RMB 30 million, the annual interest rate was 4.5% and the life of the loan was 3 years.(2) The building of factories began on 1 April 2019 and had been completed on 31 December and put into use.Calculate the financial expenses that can be deducted in 2019 according to the related rules of EIT when calculating the tax payable.

A RMB 370,000 B RMB 350,000 C RMB 330,000 D RMB 337,500

题型: 单选题 提问时间: 2021-08-25

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3 .Under Ad valorem method, tax payable amount= sales amount of taxable goods× applicable tax rate.(1) Sales the volume is amount that taxpayer received all consideration and additional charges while selling taxable goods.(2) Tax payable calculation, if Ad valorem method is applied and goods sold with package, no matter whether package priced by separately, the selling price shall included in taxable amount subject to consumption tax.(3) In general condition, seller will charge deposit on packages rather than priced and sale in combination with goods. Deposit will be credit to revenue at termination date subject to consumption tax.(4) Taxable amount on of taxable goods, shall not include value added tax received from buyer.Which of above description(s) is correct?

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

题型: 单选题 提问时间: 2021-08-25

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4 .Company T, is a non-tax resident having establishments in China. It operats non-financial business. Parts of its expenditures in 2019 were as follows:(1) Accumulative depreciation allowance was RMB 200,000;(2) Loss from property transfer was RMB 50,000;(3) Interest paid to other establishments of company T was RMB 80,000;(4) Penalty for breach of contract paid to other enterprise was RMB 100,000.Which expenditure could be deducted when calculating the taxable income of EIT?

A (1) and (2) only B (3) and (4) only C (1), (2) and (4) only D All of the above

题型: 单选题 提问时间: 2021-08-25

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5 .Company A is a wood production company, business activities in November 2019 as following:(1) Company A sold 100 boxes of wood floor to Company X, selling price is RMB 1,000/box.(2) Company A sold 80 boxes same wood floor to Company Y, selling price is RMB 1,100/box.(3) Company A send 30 boxes wood floor to its material supplier to offset the account payable in last month.All of above price is VAT exclusive.Calculate the consumption tax payable in November (Tax rate for wood floor is 5% ).

A RMB 11,050 B RMB 12,700 C RMB 12,667 D RMB 12,400

题型: 单选题 提问时间: 2021-08-25

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7 .A car manufacturing company set a non-independent accounting retail department. Company has transferred a batch of cars to retail department, total price RMB 5,000,000. Retail department obtained sales turnover in total RMB 6,435,000. Consumption tax rate is 5% .Calculate the consumption tax payable by this company.

A RMB 321,800 B RMB 250,000 C RMB 284,735 D RMB 257,000

题型: 单选题 提问时间: 2021-08-25

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8 .Which one of following items could be adjusted to increase the amount of taxable income on the basis of total profit?

A Interest of government bond B Consumption tax supplement checked by tax authorities C Welfare expense incurred over the deductible limit D Exchange losses at the end of accounting period

题型: 单选题 提问时间: 2021-08-25

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9 .Company A is a toiletries manufacturing company, In October 2019, sold 600 luxury cosmetic pack toiletries, selling price per unit is RMB 850, the package includes follow toiletries:(1) One sel-f manufactured lipstick (RMB 148).(2) One bottle external purchased sunscreen (RMB 250).(3) One bottle sel-f manufactured perfume (RMB 450).(4) Plastic packaging bag (RMB 2).All of above are value added tax excluded price. The consumption tax rate of luxury cosmetics is 15% .Calculate the consumption tax payable for Company A in October 2019.

A RMB 75,000 B RMB 74,200 C RMB 75,800 D RMB 76,500

题型: 单选题 提问时间: 2021-08-25

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10 .A China tax resident enterprise included wages and salaries and "three expenses" in 2019 in its cost and expense accounts:(1) Total wages and salaries actually paid were RMB 3 million;(2) Labour union expenses were RMB 50,000;(3) Staff welfare expenses were RMB 450,000;(4) Employee training expenses were RMB 150,000.Calculate the wages and salaries and "three expenses" that can be deducted before EIT while calculating the taxable income.

A RMB 3,100,000 B RMB 3,498,400 C RMB 3,948,400 D RMB 3,620,000

题型: 单选题 提问时间: 2021-08-25

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