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
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1 .Company S has an underpayment of VAT of RMB 95,800 when the tax authority conductedspecial inspection on their VAT payment of June on 20 July 2016. The tax authority pursuedthe underpayment of the tax with late payment surcharge and imposes a penalty of CompanyS made make supplementary payments as above on 8 August 2016.Calculate the late payment surcharge and penalty payable by Company S.
A Late payment surcharge :1,102; Penalty ranging from:2,000 to 95,800 B Late payment surcharge :1,150; Penalty ranging from:95,800 to 287,400 C Late payment surcharge :1,102; Penalty ranging from:47,900 to 287,400 D Late payment surcharge :1,150; Penalty ranging from:47,900 to 479,000
2 .Under which of the following cases should ABC Ltd withhold the taxes?(1) ABC Ltd paid a service fee to Ms Chen who is a China tax resident(2) ABC Ltd paid a service fee to a China tax resident enterprise(3) ABC Ltd paid a royalty to a non China tax resident without an establishment(4) ABC Ltd paid a royalty to a China resident enterprise
A (1) and (2) B (1) and (3) C (2) and (4) D All of the above
3 .Which type(s) of tax jurisdiction is (are) adopted by China?
A Territorial and citisen B Resident and citisen C Territorial and resident D Resident
4 .Which of the following tax bureau collects individual income tax (IIT) and what is the deadlineof annual IIT self assessment filing?
A Tax bureau:Local tax bureau; Deadline:15 January B Tax bureau:State tax bureau; Deadline:31 March C Tax bureau:State tax bureau; Deadline:31 May D Tax bureau:Local tax bureau; Deadline:31 March
5 .XY Ltd is a value added tax (VAT) general tax payer. What are the deadlines for XY Ltd insubmitting the monthly VAT returns and annual enterprise income tax (EIT) return ?
A Monthly VAT:10th of each month; Annual EIT:31 March B Monthly VAT:15th of each month; Annual EIT:31 May C Monthly VAT:Last day of each month; Annual EIT:31 May D Monthly VAT:First day of each month; Annual EIT:31 March
7 .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
8 .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
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 than365 days in a calendar year. D The individual who has no domicile in China and stays in China l...
10 .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
