[单选题]
Which one of the following options is Correct according to the rules of self-assessment andtax payment of IIT?
A .Remuneration from individual labour services is taxed monthly.
B .Income from manuscript is taxed according to each time.
C .The taxpayer who has an annual income over RMB 120,000 shall summit tax return tothe competent tax authority in 4 months at the end of tax year.
D .The taxpayer earned wages from two or more places, who is no need to make self-assessmentif both the payers withheld tax already.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Ms. Chen is a Chinese citizen, she obtained a reward of RMB 20,000 by the chance of a raffle in a store, the amount her received was net income after IIT and the store was burden the tax liability of the reward.How much IIT should bear by store for the reward?
A RMB 2,800 B RMB 4,000 C RMB 5,000 D RMB 3,200
题型:
单选题
提问时间:
2021-08-24
2 .Mr. Zhao, a Chinese citizen, received RMB 20,000 publishing remuneration, and he donated RMB 8,000 to a welfare center via a civil affairs department.Calculate IIT payable for Mr. Zhao.
A RMB 2,240 B RMB 1,120 C RMB 1,568 D RMB 2,540
题型:
单选题
提问时间:
2021-08-24
3 .Sim is a foreigner worked in China, he had the following incomes in tax year 2014:(1) Accommodation subsidies of RMB 3,000 obtained on the accrual basis;(2) Meal subsidies of RMB 2,800 obtained by non-cash payment;(3) Home-visiting subsidies was RMB 5,000;(4) Language training subsidies was RMB 3,600.Which incomes obtained by Sim were tax exempt from IIT?
A Only (1) B Only (2), (3) C Only (1), (4) D All of the above
题型:
单选题
提问时间:
2021-08-24
4 .IIT tax payable of privately-owned business and partnership should be calculated on the annual basis and paid on monthly or quarterly basis in advance, it should be summit the return in ( ) after the end of the month or quarter, and should be settled within 3 months after tax year end.
A 7 days B 10 days C 15 days D 20 days
题型:
单选题
提问时间:
2021-08-24
5 .An individual has the following incomes:(1) Wages and salaries(2) Trading profit of privately-owned business(3) Interest, dividend, bonus(4) Contingent incomeWhich one of the above incomes should be withheld tax payable by the agent according to the related rules of IIT?
A Only (1) B Only (1) C Only (1), (3), (4) D All of the above
题型:
单选题
提问时间:
2021-08-24
7 .Mr. Li, as a Chinese resident, obtained income of RMB 26,000 from manuscript in Country A. He has paid taxes of RMB 5,000 in Country A.Calculate the additional IIT payments by Mr. Li in China
A 1,400 B 1,200 C 6,640 D 0
题型:
单选题
提问时间:
2021-08-24
8 .When Mr. Li takes part in shop’s prize-giving sales, he obtains a television which is worth RMB 3,000. The shop burdens the individual income tax. Calculate the IIT burdened by shop for Mr. Li.
A 420 B 580 C 600 D 750
题型:
单选题
提问时间:
2021-08-24
9 .Mr. Wang, as a Chinese resident, contracts an enterprise. However, he did not change business registration. In 2015, enterprise obtains sales revenue of RMB 520,000, the costs which match with revenue are RMB 40,000 （including RMB 30,000 as salaries paid to Mr. Wang）. According to contract regulations, Mr. Wang has ownership for the operation results, and should pay the contract fee of RMB 50,000. Assuming there is no other tax adjustment items.Calculate the IIT payable by Mr. Wang in 2015.
A 1,250 B 1,560 C 1,750 D 2,050
题型:
单选题
提问时间:
2021-08-24
10 .Mr. Li, as a Chinese resident, contracts an enterprise. However, he did not change business registration. In 2015, enterprise obtains sales revenue of RMB 200,000. According to contract regulations, Mr. Wang has no ownership for the operation results, and only can receive contract income of RMB 80,000. Calculate the IIT payable by Mr. Li in 2015.
A 2,540 B 5,440 C 3,850 D 2,450
题型:
单选题
提问时间:
2021-08-24
