Which of the following statement(s) in respect of tax withholding and remitting system isincorrect?
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1 .Which of the following statement about tax included in price and tax excluded in price isincorrect?
A The taxation of tax excluded in price is independent of taxable price, and the taxationbasis for calculating tax excluded in price excludes taxation itself. B The taxation basis of value added tax excludes value added tax; therefore value addedtax is tax excluded in price. C The taxation basis of ...
2 .Which of the following taxes is a central and local shared tax and is collected by State taxbureaus (or Local State Administration of Taxation)?
A Individual income tax B Consumption tax C Land appreciation tax D Value added tax
3 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic ofChina belong to?
A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by state Administration of Taxation. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.
4 .Which of the following items does not need deregistration tax?
A The business license of the taxpayer is revoked. B The taxpayer goes bankrupt due to insolvency. C The taxpayer leaves the original jurisdiction due to the relation to another province. D The taxpayer changes business scope.
5 .Which of the above circumstance(s) does the taxpayer need to alter its tax registration?(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang.(2) Due to the adjustment of bank system, the bank account number of the basic depositaccount of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing thecapital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province toBeijing.
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
7 .Which of the following statement(s) in respect of the system of making tax return of individualincome tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: thetax withholding agent withholding tax at source and self-declaration by taxpayer. B A taxpayer with an annual incomes of over RMB 120,000 needs to voluntarily declareand pay individual income tax. C As for the inc...
8 .Which of the above statement(s) about the tax declaration of Enterprise income tax ofCompany A which is a China tax resident enterprise is/are correct?(1) The EIT of Company A is calculated on tax year basis, prepaid on a monthly or quarterlybasis, and settled as a whole at the year end;(2) The tax year of Company A about EIT is from 1 January to 31 December;(3) Within 15 days after each month or quarter ends, Company A shall submit theprovisional tax return of enterprise income tax to the tax authorities and prepay the tax;(4) Within 5 months after each year ends, Company A shall submit the annual tax return ofEIT to the tax authorities, and settle the tax as a whole, and clear the payable andrefundable tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
9 .With regard to relevant regulations of tax-related administrative appeal and administrativelitigation, which of the following statements is incorrect?
A Dispute arising from tax collection, tax-related administrative appeal is an inevitablepre-procedure of tax-related administrative litigation. Without appeal, no litigation can befiled with the court. Only when the result of appeal is rejected, can a B If the taxpayer rejects the specific administ...
10 .If a taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authoritiesshall recover the unpaid or underpaid tax amount and late payment surcharge, and imposepenalties as follows:
A Impose penalties ranging from 50% to 3 times of the unpaid or underpaid tax. B Impose penalties ranging from 50% to 5 times of the unpaid or underpaid tax. C Impose penalties ranging from 1 time to 3 times of the unpaid or underpaid tax. D Impose penalties ranging from 1 time to 5 times of the unp...
