Which of the following statement(s) in respect of tax withholding and remitting system is incorrect?
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A 1565 B 1595 C 1640 D 1795
2 .甲有限责任公司于2×10年11月18日设立时收到乙公司作为资本投入的不需要安装的生产设备一台，合同约定该生产设备的含税价值为2260万元。收到的增值税专用发票上注明价款为2000（同公允价值）万元，增值税进项税额为260万元。甲公司注册资本为22600万元，乙公司持股比例为10%。该进项税额允许抵扣，则以下甲公司会计处理正确的有（ ）。
A 固定资产应按2260万元入账 B 固定资产的入账价值为2000万元 C 增值税的进项税额260万元可以抵扣 D 确认实收资本的金额为2260万元 E 固定资产应按2100万元入账
3 .Which of the following statement about tax included in price and tax excluded in price is incorrect?
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 ...
4 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic of China 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.
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 deposit account of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province to Beijing.
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 individual income tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: the tax withholding agent withholding tax at source and self-declaration by taxpayer. B The taxpayer receives comprehensive income from two or more sources and the balance of his/her annual comprehensive income after...
8 .Which of the above statement(s) about the tax declaration of Enterprise income tax of Company 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 quarterly basis, 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 the provisional 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 of EIT to the tax authorities, and settle the tax as a whole, and clear the payable and refundable tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
9 .What is the statute of limitation on the collection of taxes underpaid concerning tax evasion and transfer pricing adjustments respectively?
A Tax evasion: Unlimited; Transfer pricing: Unlimited B Tax evasion: 10 years; Transfer pricing: 10 years C Tax evasion: 5 years; Transfer pricing: 5 years D Tax evasion: Unlimited ; Transfer pricing: 10 years
10 .Arthur Ltd is a monthly taxpayer for value added tax (VAT) and the withholding agent in respect of individual income tax (IIT) for its employees.What is Arthur Ltd's monthly tax filing deadlines for value added tax (VAT) and individual income tax (IIT) respectively?(1)VAT monthly filing deadline (days after the month end)(2)IIT monthly filing deadline (days after the month end)
A (1)10th; (2)15th B (1)10th; (2)7th C (1)15th; (2)15th D (1)7th; (2)10th
