XY Ltd is a value added tax (VAT) general tax payer. What are the deadlines for XY Ltd insubmitting the monthly VAT returns and annual enterprise income tax (EIT) return ?
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1 .If a taxpayer overpays the tax payable, tax authorities shall immediately refund it afterdiscovery. If taxpayer discovered it within ( ) after the tax payable is settled, tax authoritiesare required to refund it and additionally pay the interest based on the bank deposit interestrate over the same period.
A 1 year B 3 years C 5 years D 15 years
2 .Company S has an underpayment of VAT of RMB 95,800 when the tax authority conductedspecial inspection on their VAT payment of June on 20 July 2016. The tax authority pursuedthe underpayment of the tax with late payment surcharge and imposes a penalty of CompanyS made make supplementary payments as above on 8 August 2016.Calculate the late payment surcharge and penalty payable by Company S.
A Late payment surcharge :1,102; Penalty ranging from:2,000 to 95,800 B Late payment surcharge :1,150; Penalty ranging from:95,800 to 287,400 C Late payment surcharge :1,102; Penalty ranging from:47,900 to 287,400 D Late payment surcharge :1,150; Penalty ranging from:47,900 to 479,000
3 .Under which of the following cases should ABC Ltd withhold the taxes?(1) ABC Ltd paid a service fee to Ms Chen who is a China tax resident(2) ABC Ltd paid a service fee to a China tax resident enterprise(3) ABC Ltd paid a royalty to a non China tax resident without an establishment(4) ABC Ltd paid a royalty to a China resident enterprise
A (1) and (2) B (1) and (3) C (2) and (4) D All of the above
4 .Which type(s) of tax jurisdiction is (are) adopted by China?
A Territorial and citisen B Resident and citisen C Territorial and resident D Resident
5 .Which of the following tax bureau collects individual income tax (IIT) and what is the deadlineof annual IIT self assessment filing?
A Tax bureau:Local tax bureau; Deadline:15 January B Tax bureau:State tax bureau; Deadline:31 March C Tax bureau:State tax bureau; Deadline:31 May D Tax bureau:Local tax bureau; Deadline:31 March
7 .Which of the followings are correct ? The tax law Authority issuing the law (1)Enterprise Income Tax Law The Standing Committee of the National People's Congress (2) The Provisional Regulations of Value Added Tax The Ministry of Finance (3)Individual Income Tax Law The State Council (4)The Tax collection and Administration Law The Standing Committee of the National People's Congress
A (1) and (4) only B (2) and (3) only C (3) only D (2) only
8 .Which of the following taxes are indirect tax?(1) Enterprise income tax(2) Value added tax(3) Land appreciation tax(4) Consumption tax
A All of the above B (1) only C (2) and (4) only D (2), (3) and (4) only
9 .Which of the following tax(es) is(are) direct tax?(1) Land appreciation tax(2) Enterprise income tax(3) Value added tax(4) Consumption tax
A (2) only B (3) and (4) only C (2), (3) and (4) only D All of the above
10 .Which one of the following person is the China tax resident?
A The individual who has domicile in China. B The individual who has no domicile in China and does not stay in China. C The individual who has no domicile in China and stays in China over 90 days less than365 days in a calendar year. D The individual who has no domicile in China and stays in China l...
