A Chinese resident enterprise included wages and "three expenses" in tax year 2014 in its cost and expense accounts:(1) Total wages and salaries actually paid were RMB 3 million;(2) Labour union funds were RMB 50,000;(3) Staff welfare expenses were RMB 450,000;(4) Employee training expenses were RMB 150,000.How much wages and "three expenses" could be deducted before EIT while calculating the taxable income?

1 .Company S, a Chinese resident taxpayer, paid the following taxes in tax year 2014:(1) VAT paid was RMB 100,000;(2) Business tax paid was RMB 120,000;(3) Land appreciation tax paid was RMB 80,000;(4) Enterprise income tax paid was RMB 50,000.Which tax payment could be deducted before EIT when calculating tax liability of company S in tax year 2014?

A Only (1) B Only (2) and (3) C Only (1), (2) and (3) D All of the above

题型: 单选题 提问时间: 2021-08-24

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2 .Company A, a Chinese resident taxpayer, is a high and new technology enterprise, it planned to build new factories to expand its production scale, and the basic information was as follows:(1) A long-term loan borrowed from a bank on the date of 1 January 2014, the principle of the loan was RMB 30 million, the annual interest rate was 4.5% and the life of the loan was 3 years.(2) The building of factories began on 1 April 2014 and had been completed on 31 December and put into use.How much financial expenses could be deducted according to the related rules of EIT when calculating the tax payable?

A 370,000 B 350,000 C 330,000 D 337,500

题型: 单选题 提问时间: 2021-08-24

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3 .Company T, a non-resident taxpayer with establishment in the territory of China, is nonfinancial business, part of its expenditure in tax year 2014 were as follows:(1) Accumulative depreciated allowance was RMB 200,000;(2) Properties loss for transfer was RMB 50,000;(3) Interest paid to other establishments of company T was RMB 80,000;(4) Penalty for breach of contract paid to other enterprise was RMB 100,000.Which expenditure could be deducted when calculating the taxable income of EIT?

A Only (1) and (2) B Only (3) and (4) C Only (1), (2) and (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

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4 .The mobile car of company C was destroyed because of traffic violation by the company's driver, Mr. Li, the data of the mobile car was as follows:(1) Book value was RMB 300,000;(2) Accumulative depreciated allowance was RMB 200,000;(3) Compensation from insurance company was RMB 60,000;(4) Compensation of RMB 30,000 from Mr. Li was asked by company C.How much losses could be deducted before EIT calculation?

A 10,000 B 40,000 C 70,000 D 100,000

题型: 单选题 提问时间: 2021-08-24

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5 .Which one of follows could be adjusted to increase the amount of taxable income on thebasis of total profit?

A Interest of national bond B Business tax supplement checked by tax authorities C Welfare expense incurred over the deductible limit D Exchange losses at the end of accounting period

题型: 单选题 提问时间: 2021-08-24

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7 .Company S borrowed money from its shareholder with the annual lending interest rate same as the financial organization for the corresponding period because of developing required in tax year 2014:(1) The principle loan was RMB 68,000, the interest paid was RMB 2,700;(2) The amount of equity investment of company S was RMB 30,000;(3) The shareholder is a immovable property developer.How much interests could be deducted before EIT while calculating taxable income?

A 2,700 B 2,382 C 2,160 D 2,205

题型: 单选题 提问时间: 2021-08-24

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8 .A Chinese resident enterprise had the following operating data in tax year 2014:(1) Total turnover of RMB 30 million was received;(2) Operating cost was RMB 18 million;(3) Financial expense was RMB 1.5 million, management expense was 4 million and selling expense was RMB 3 million;(4) Miscellaneous taxes and fees were RMB 2.2 million;(5) Non-business expenditure was RMB 320,000 (including the sponsorship of RMB 70,000 to its subsidiary; donation of RMB 250,000 to the stricken area via public welfare social organization).How many public welfare donations could be deducted when calculating the enterprise taxable income in tax year 2014?

A 228,000 B 250,000 C 117,600 D 187,600

题型: 单选题 提问时间: 2021-08-24

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9 .Resident enterprise C set up in China in tax year 2005. Its operations in recent 4 years were as follows: Year 2011 2012 2013 2014 Taxable income －250,000 80,000 －100,000 1,250,000 Calculate the EIT payable in 2014 by enterprise C in terms of the rules.

A 187,500 B 135,000 C 225,000 D 245,000

题型: 单选题 提问时间: 2021-08-24

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10 .Company U is a Chinese resident taxpayer, its fixed assets shown on the accounts of 2014 including:(1) Land which was separately evaluated and booked as fixed assets;(2) Fixed assets with full allowance depreciated but still used in the businesses;(3) Fixed assets obtained by means of finance leasing;(4) Fixed assets obtained by means of operating lease;(5) Machine and equipment which did not be put into use.Which fixed asset could not be depreciated in terms of the regulations of EIT?

A Only (1) and (2) B Only (1), (2), (4) and (5) C Only (3) and (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

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