Which one of the following options should be taxed on the basis of "interests and dividends"?

1 .The following individuals stayed in China in tax year 2016, details were as follows:(1) Mr. Zhang had domicile in China, went to France to study for half year in 2016(2) Mary is a foreign expert, worked in China for 3 years from 2014 to 2016(3) Anne as a foreigner lived in China for 5 years. She had a home visit for 2 months in 2016(4) Robert as a foreigner came to China on 20 January 2016, back home one year laterWhich of the above statement(s) is not a China tax resident in 2016?

A (1) only B (1) and (3) only C (3) and (4) only D All of the above

题型: 单选题 提问时间: 2021-08-24

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2 .Which one of items should be taxed as "wages and salaries" for individual income tax?

A Year-end bonus B Childcare subsidies C Travelling subsidies for business trip D The one-child subsidies

题型: 单选题 提问时间: 2021-08-24

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3 .Mr. Zhang is a Chinese citizen, has domicile in China, in 2016 he earned income as following:(1) Employed by company A with monthly salary of RMB 5,000(2) Had a part-time job in company B, he was paid of RMB 1,500 each month Calculate the individual income tax payable by Mr. Zhang.

A RMB 1,680 B RMB 1,980 C RMB 2,340 D RMB 2,220

题型: 单选题 提问时间: 2021-08-24

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4 .If an individual has received income from publication in form of book or newspaper, which category will be taxed under individual income tax?

A Wages and salaries B Consideration from personal labour services C Royalties D Income from manuscript

题型: 单选题 提问时间: 2021-08-24

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5 .Mr. Li is a China tax resident, he had the following income in 2016:(1) Director remuneration from a non-employed company;(2) Income from part-time job;(3) Annual bonus from employed company;(4) The commissions from lottery sold by lottery center.Which of the above income(s) should be subject to IIT as individual labour services?

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

题型: 单选题 提问时间: 2021-08-24

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7 .Mr. Zhang is a Chinese citizen, he had the following activities during the National day:(1) Purchased a pair of shoes at a price of RMB 100 in a "seckill" hold by an online store, the original price of shoes was RMB 2,000(2) Receive a mobile phone worth RMB 1,500 as gift due to the registration of global roaming package(3) Receive a TV worth RMB 6,000 as gift due to Gifted with a TV worthy of RMB 6,000 due to joining the World Cup guess competition hold by a broadcasting station(4) Receive a raffle due to spending over RMB 1,000 in a store, and won a set of tools with market value of RMB 2,500Which of the above income(s) obtained by Mr. Zhang should be taxed as IIT?

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

题型: 单选题 提问时间: 2021-08-24

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8 .Mr. Wang is a China tax resident, the following items were showed on his payroll slip in December 2016: Items Basic wageOver time pay  Quarterly bonus Business trip allowance Three insurance one fund of social security Wages actually paid RMB 4,000 200 500 300 (400) 4,600Calculate the individual income tax by Mr. Wang for the current monthly wages?

A RMB 14 B RMB 16 C RMB 24 D RMB 32

题型: 单选题 提问时间: 2021-08-24

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9 .Mr. Ding, is a China tax resident, his income statues in 2016 were as follows:(1) Monthly wages of RMB 4,000 from January to December;(2) Annual bonus of RMB 36,000 received in December.Calculate the individual income tax payable by Mr. Ding.

A RMB 3,675 B RMB 4,425 C RMB 4,750 D RMB 5,025

题型: 单选题 提问时间: 2021-08-24

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10 .Ms. Wang is a Chinese citizen. She had the following subsidies and allowances:(1) The one child subsidies;(2) Childcare subsidies;(3) Business trip subsidies or meal subsidies of temporary absence;(4) Overtime subsidies.Which of the above subsidie(s) and allowances do not belong to the wages and salaries?

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

题型: 单选题 提问时间: 2021-08-24

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