Which one of the following options should be taxed on the basis of "interest, dividend and bonus"?
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1 .The following individuals stayed in China in tax year 2014, details were as follows:(1) Mr. Zhang had domicile in China, went to France study for half year in 2014(2) Mary is a foreign expert, worked in China for 3 years from 2012 to 2014(3) Anne lived in China for 5 years, left for home visit 2 months in tax year 2014(4) Robert came to China on 20 January 2014, back home one year laterWhich one of above is a Chinese non-resident taxpayer?
A Only (1) B Only (1) and (3) C Only (3) and (4) D All of the above
2 .According to the provision of IIT, Which items below should be taxed on the basis of "wages and salaries"?
A Year-end bonus B Childcare subsidies C Travelling subsidies for business trip D The one-child subsidies
3 .Mr. Zhang is a Chinese citizen, has domicile in China, in 2014 he earned income as following:(1) Employed by company A with monthly salary of RMB 2,000(2) Had a part-time job in company B, he was monthly paid of RMB 1, 500Which one is the correct tax treatment?
A Mr. Zhang should pay IIT with combined remunerations received from company A andcompany B as wages and salaries. B Mr. Zhang should pay IIT separately with the remunerations received from company Aand company B as wages and salaries. C Mr. Zhang should pay IIT with the remuneration received from c...
4 .Which one of following should be taxed on the income if individual's work is published in form of book or newspaper?
A Wages and salaries B Consideration from personal labour services C Royalties D Income from manuscript
5 .Mr. Li is a Chinese resident taxpayer, he had the following income in tax year 2014:(1) Director remuneration from a non-employed company;(2) Income from part-time job;(3) Annual lump sum bonus from employed company;(4) The commissions from lottery sold by lottery center.Which one of above should be subject to IIT as individual labour services?
A Only (1) B Only (1), (2) C Only (3), (4) D All of the above
7 .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 opening of global roamingpackage(3) Receive a TV worth RMB 6,000 as gift due to Gifted with a TV worthy of RMB 6,000 dueto 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 withmarket value of RMB 2,500Which income obtained by Mr. Zhang should be taxed with IIT?
A Only (1) B Only (1) C Only (3), (4) D All of the above
8 .Mr.Wang is a Chinese resident taxpayer, the following items were showed on his payroll slip in December 2014: Items Basic wage Over time pay Quarterly bonus Business trip allowance Three insurance one fund of social security Wages actually paid RMB 4,000 200 500 300 (400) 4,600 How much tax should be paid by Mr. Wang for the current monthly wages?
A RMB 14 B RMB 16 C RMB 24 D RMB 32
9 .Mr. Ding, Chinese citizen, is a resident taxpayer, his income statues in tax year 2014 were as follows:(1) Monthly wages was RMB 4,000 from January to December;(2) Year-end bonus of RMB 36,000 received in December.Calculate the individual income tax should be paid by Mr. Ding.
A RMB 3,675 B RMB 4,425 C RMB 4,750 D RMB 5,025
10 .Ms. Wang is a Chinese citizen; she had the following subsidies and allowances:(1) The one child subsidies;(2) Childcare subsidies;(3) Business trip subsidies or meal subsidies of temporary absence;(4) Overtime subsidies.Which one of the above-mentioned subsidies and allowance does not belong to the wages and salaries?
A Only (1) B Only (2), (3) C Only (1), (2), (3) D All of the above
