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 monthCalculate the individual income tax payable by Mr. Zhang.
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 .Which of the followings are correct ? The tax law Authority issuing the law (1)Enterprise Income Tax Law The Standing Committee of the National People's Congress (2) The Provisional Regulations of Value Added Tax The Ministry of Finance (3)Individual Income Tax Law The State Council (4)The Tax collection and Administration Law The Standing Committee of the National People's Congress
A (1) and (4) only B (2) and (3) only C (3) only D (2) only
2 .Which of the following taxes are indirect tax?(1) Enterprise income tax(2) Value added tax(3) Land appreciation tax(4) Consumption tax
A All of the above B (1) only C (2) and (4) only D (2), (3) and (4) only
3 .Which of the following tax(es) is(are) direct tax?(1) Land appreciation tax(2) Enterprise income tax(3) Value added tax(4) Consumption tax
A (2) only B (3) and (4) only C (2), (3) and (4) only D All of the above
4 .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 than365 days in a calendar year. D The individual who has no domicile in China and stays in China l...
5 .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 February 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
7 .If an individual has received income from publication in form of book or newspaper, which category will be taxed under individual income tax?
A Wages and salaries B Consideration from personal labour services C Royalties D Income from authorship
8 .Mr. Li is a China tax resident, he had the following income in 2016:(1) Director remuneration from a non-employed company;(2) Income from part-time job;(3) Annual bonus from employed company;(4) The commissions from lottery sold by lottery center.Which of the above income(s) should be subject to IIT as personal services?
A (1) only B (1), (2) only C (3), (4) only D All of the above
9 .Which one of the following options should be taxed on the basis of "interests and dividends"?
A Interest from enterprise's debenture B Individual investor in the partnership bought personal own house using money frompartnership's capital C Award obtained from raffle of a store D Employees obtained bonus from their employer
10 .Mr. Zhang is a Chinese citizen, he had the following activities during the National day:(1) Purchased a pair of shoes at a price of RMB 100 in a "seckill" hold by an online store, the original price of shoes was RMB 2,000(2) Receive a mobile phone worth RMB 1,500 as gift due to the registration of global roaming package(3) Receive a TV worth RMB 6,000 as gift due to joining the World Cup guess competition hold by a broadcasting station(4) Receive a raffle due to spending over RMB 1,000 in a store, and won a set of tools with market value of RMB 2,500.Which of the above income(s) obtained by Mr. Zhang should be taxed as IIT?
A (1) only B (1), (2) only C (3), (4) only D All of the above
