Enterprise A pays the following fees and payment for the import of goods:(1) The labor cost for packaging the imported goods;(2) The import value-added tax for imported goods;(3) The inspection fee in overseas for the import of the goods;(4) Development, design and other related costs incurred in overseas for imported goods.According to the relevant provisions of the customs, which of the above should be included in dutiable value?
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1 .Cigarettes production factory developed a new cigarettes product. In June 2014, it produced 20 boxes as sample used for market promotion, there is no selling price on similar products.Cost of production is RMB 800,000. The cost/profit ratio is 10%, authorized by tax authoritycigarettes tax rate is 56%. Specific fixed amount is RMB 150 per box.Compute consumption tax payable.
A 1,126,818 B 1,465,504 C 1,179,146 D 1,452,000
2 .Which of one the following does not belong to the scope of customs duty?
A Tradable goods allowed to export B Permitted entry belonging taken by entry passages C Personal postal articles allowed to export D Oversea immovable property transferred between individuals within the territory of China.
3 .A winery produces white wine, beer, yellow rice wine etc. In May 2014 business activities asfollow:(1) On 8 May, sold a batch of liquor, sales value exclude tax of RMB 200,000, meanwhilealso charge packaging deposit RMB 23,400;(2) On 18 May sold a batch of beer, sales exclude tax of RMB 150,000, meanwhile alsocharge packaging deposit RMB 58,500;(3) On 28 May, confiscate the expired beer, yellow wine with packaging deposit of RMB46,800 a year.Compute consumption tax payable on package deposit (liquor consumption tax rate is 20%).
A 4,000 B 14,000 C 12,000 D 12,000
4 .Which one of following are included in the dutiable value of imported goods?
A Freight occurs after the goods arriving the territory B Import custom duty C The domestic insurance fee which occurs after the goods arriving at the destination within China D Benefit of the goods earned by the seller from the buyer of using the goods after import
5 .In August 2015, a cigarette wholesaler enterprise purchased 80 boxes cigarette from tobaccoproductive enterprise, and sales to retailer. Issuing ordinary invoice with noted price of RMB936,000. How much CT should be paid when the 80 boxes cigarette sold? (The CT tax rate ofwholesaling is 11%, and levied on ad valorem duties at RMB 250/box)
A RMB 136,000 B RMB 108,000 C RMB 182,800 D RMB 205,000
7 .A trading company imported 150 box of wood floor, C.I.F price is RMB 60,000. Custom duty is 50%. Consumption tax rate on wood floor is 5%.Compute consumption tax payable for trading company.
A 715,018 B 710,526 C 621,224 D 622,182
8 .When the price of exported goods cannot be determined, the customs shall adopt the following method to estimate:(1) The transaction value of identical goods at or at about the same time exported to the same country or region;(2) The price of similar goods at or at about the same time exported to the same country or region;(3) According to the domestic cost of production, the same or similar goods, the profit and the general expenses, the territory of the transportation and related fees, insurance fees calculated price;(4) According to a reasonable valuation method.Which one is the correct order?
A (1) (2) (3) (4) B (2) (1) (3) (4) C (3) (1) (2) (4) D (2) (3) (1) (4)
9 .A company imported 100 tons of gasoline, dutiable value is RMB 3,000 per ton. Assumecustom duty is 10%, company computed tax payable as follow: (1 ton = 1.388 litre of petrol:the unit tax amount of petrol's consumption tax is RMB 1.52 per litre.)(1) The customs duty payable is RMB 30,000.(2) Value added tax payable is RMB 91,966.(3) Consumption tax payable is RMB 25,580.(4) Consumption tax payable is RMB 210,976.Which one of above is correct?
A Only (3) B Only (2) (4) C Only (1) (2) (4) D All of above
10 .If the freight and insurance premium of imported goods cannot be determined, Customs shall determine the freight based on agreed normal transport costs of the goods imported over the same period review; ( ) 0.3% calculated in accordance with which insurance?
A Price B Freight C Price and freight D Price, freight and other related expenses
