Which one of the following statements about international tax convention is incorrect?
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1 .The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB 50 to RMB 50,000 so as to increase the deduction for enterprise income tax (EIT).What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law?
A Transfer pricing B Tax avoidance C Tax evasion D Fraudulence in the issuance of an invoice
2 .Which of the following statement(s) about direct tax and indirect tax are correct?(1) Enterprise income tax belongs to direct taxation.(2) Value added tax belongs to indirect taxation.(3) The payer of direct taxation cannot or is inconvenient transferring his/her tax burden,and the taxpaying obligator is also the actual tax bearer.(4) The tax burden of indirect taxation is eventually borne by consumers, and the taxpayeris not the actual bearer of tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
3 .According to the natures of taxation objects, taxes can be classified into goods and servicestax, income tax, property and behaviour tax, resource tax, special purpose tax, therein:(1) Value added tax(2) Consumption tax(3) Enterprise income tax(4) Land appreciation taxWhich of the above tax categories belong to goods and service tax?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (4) only
4 .Which one of the following statements 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 taxation basis for calculating tax excluded in price excludes taxation itself. B The taxation basis of value added tax excludes value added tax; therefore value added tax is tax excluded in price. C The taxation basis o...
5 .Which one of the following types of taxes belong to central and local shared tax and is collected by State tax bureaus (or Local State Administration of Taxation)?
A Individual income tax B Consumption tax C Land appreciation tax D Value added tax
7 .Which one of the following items does not need the cancellation of tax registration?
A The business license of the taxpayer is revoked. B The taxpayer goes bankrupt due to insolvency. C The taxpayer leaves the original jurisdiction of competent tax authorities due to the change of business site. D The taxpayer changes business scope.
8 .If any of the following circumstances occurs to a taxpayer:(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang due to the change of shareholders.(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) Due to the excellent economic performance, the shareholders of Enterprise C make additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business scope, the head office of Enterprise D is relocated from Hebei Province to Beijing.Which of the above circumstance(s) does the taxpayer need to alter its tax registration?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
9 .Which of the following statement(s) in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is an individual and the overseas taxpayer obtains China-sourced income. B The tax withholding and collection of withholding agent shall be limited to the scope specified by laws and administrative statues, and shall be p...
10 .Which of the following statement(s) in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
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