Due to force majeure or the change of the state tax policy, taxpayer is unable to pay off tax within stipulated date. Subject to the approval of General Administration of Customs, taxpayer may defer the tax payment. How long the taxes can be deferred?

1 .A bank bought shares of Company B with a total payment of RMB 5,640,000 in the fourth quarter of 2015, including a variety of taxes and fees amount to RMB 7,000; while obtained a income of RMB 6,900,000 from external transfer the shares of company B which bought in the fourth quarter, and in the transfer of shares of company B with a payment of various taxes and fees amount to RMB 11,000. Calculate the business tax payable by the bank for the above business.

A 3.55 B 3.53 C 3.59 D 6.34

题型: 单选题 提问时间: 2021-08-24

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2 .In June 2014, a company imported raw materials shipped to offshore for processing, they are transported into the country within the period prescribed by the Customs. Overseas processing validated by the Customs of RMB 40,000, RMB 60,000 for materials and parts costs, freight transported into the occurrence of RMB 30,000, insurance of RMB 20,000. Calculate the customs duty payable of company. (Customs duty rate is 30%)

A RMB 30,000 B RMB 45,000 C RMB 39,000 D RMB 39,000

题型: 单选题 提问时间: 2021-08-24

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3 .A theatre held a large-scale drama performance in October 2015 with a total income of RMB 800,000; calculate the business tax the theater should be paid in the month.

A RMB 24,000 B RMB 40,000 C RMB 32,500 D RMB 25,800

题型: 单选题 提问时间: 2021-08-24

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4 .On 1 September 2012, a company approved to import a scientific equipment for R & D projects within the specific duty-free line, the dutiable price after the examination of the customs of the equipment is RMB 60 million, the provision of the supervision is 5 years; on 31 August 2014, the company finished developing the project, sold the duty-free equipment to another domestic the enterprise (Customs duty rate is filling the declaration to apply for registration is 10%).How much complement duties should pay by company?

A RMB 300,000 B RMB 320,000 C RMB 360,000 D RMB 400,000

题型: 单选题 提问时间: 2021-08-24

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5 .A golf course obtained the following revenue in May 2015: play at stadium charge a price of RMB 1,080,000 per hour, sales of drinks RMB 190,000. Calculate the business tax payable by the golf course in May. (The local tax rate of entertainment industry is 20%)

A RMB 216,000 B RMB 38,000 C RMB 254,000 D RMB 208,500

题型: 单选题 提问时间: 2021-08-24

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7 .An enterprise obtained a building for offsetting debt in February 2015, at a price of RMB 200,000, and sold its in August with a transfer income of RMB 300,000.Calculate the business tax payable by the enterprise for this activity.

A RMB 5,000 B RMB 15,000 C RMB 9,000 D RMB 3,000

题型: 单选题 提问时间: 2021-08-24

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8 .How many days from the date issue the duty payment notice by the Customs, the taxpayer shall pay the duty to the designated bank?

A 5 days B 15 days C 30 days D 60 days

题型: 单选题 提问时间: 2021-08-24

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9 .Which of the following items need to pay the consumption tax?(1) A cigarette factory used the self-produced cut tobacco for the further processing of cigarette tobacco(2) A cosmetics company used the self-produced cosmetics in exchange for raw materials(3) A car factory used the self-produced car presented to the customer.(4) A watch factory used the self-produced top-grade watches for the repayment of debt

A Only（1）, （2） B Only（2）, （3） C Only（1）,（3）,（4） D Only（2）,（3）,（4）

题型: 单选题 提问时间: 2021-08-24

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10 .A new high-tech enterprise import an equipment with tax exemption, the customs approved the import price is RMB 600,000, and customs supervision period is 5 years. The enterprise sales the equipment after 20 months. Calculate the dutiable value when the enterprise is subject to tax repayment.

A RMB 0 B RMB 200,000 C RMB 400,000 D RMB 600,000

题型: 单选题 提问时间: 2021-08-24

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