For the one-month or one quarter as taxable period, how many days the taxpayer shall filing of tax return?

1 .In accordance with the currently tax regulation, if taxes are paid on a transaction basis by VAT taxpayers, what is the VAT threshold?

A RMB 150 - 200 B RMB 200 - 300 C RMB 300 - 500 D RMB 500 – 1,000

题型: 单选题 提问时间: 2021-08-24

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2 .As is regulated in China Regulations on value-added tax temporary provisions, which of the following items are exempted from VAT?(1) Sale antique books(2) Imported materials and equipment donated from international organizations as assistance free of charge(3) Imported wheelchairs for the disabled by shopping mall(4) Produce contraceptive drugs

A only (2) B only (2) (4) C only (1) (2) (4) D all of the above

题型: 单选题 提问时间: 2021-08-24

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3 .In accordance with the regulation of occurrence time for VAT tax obligation, which following statements are correct?(1) For sales of goods, where entrusted to banks for collection, it shall be the date on which the goods are delivered and the procedures for entrusted collection are completed.(2) For sales of goods in the way of direct payment, it is the date on which the sales proceeds received or documents claiming sales proceeds obtained.(3) For sales on financial installment, it shall be the date of collection stipulated in contract.(4) For sales of goods on consignment to other taxpayers, it shall be the date on which the goods are delivered by consignee.

A only (1) B only (1) (4) C only (2) (3) D only (1) (2) (3)

题型: 单选题 提问时间: 2021-08-24

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4 .For the import taxable goods, which following formulas for calculating the composite tax value is correct?

A Composite tax value=customs dutiable value + customs duty B Composite tax value=customs dutiable value + customs duty+ VAT +consumption tax C Composite tax value=customs dutiable value + customs duty+ consumption tax D Composite tax value=cost × (1+ cost-profit ratio)

题型: 单选题 提问时间: 2021-08-24

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5 .Which of the following statements are required by the VAT invoices?(1) All items are complete, in line with the actual transaction(2) In legible handwriting, without pressing line and staggering grid(3) Special financial seal or invoice special seal is affixed on invoice form and crediting form(4) In accordance with the actual collection time of payment to issuing the VAT invoice

A Only (1) B Only (2) (3) C Only (1) (2) (3) D All of the above

题型: 单选题 提问时间: 2021-08-24

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7 .An entity obtained incomes from business operation as follow:(1) Income from door to door repairmen service by wash machine after sales center.(2) Share premium income from trading A class share by financial institution.(3) Income from bespoke service charge by a dress shop.(4) Income from pet care service by a pets shop.Which of above are shall subject to business tax?

A Only (3) B Only (2) (4) C Only (3) (4) D All of above

题型: 单选题 提问时间: 2021-08-24

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8 .A domestic taxpayer entity A, had following business activates in FY 2014:(1) Turnover from provide agency service under consignment to an oversea company.(2) Interest income from provide loan to an oversea company.(3) Income from transfer an oversea immoveable asset to another domestic company.(4) Rental income from rent a domestic immoveable asset to the representative of anoversea company.Which one of above is NOT classified as render taxable service within territory of PRC, whichare NOT subject to business tax?

A Only (3) B Only (4) C Only (1) (4) D All of above

题型: 单选题 提问时间: 2021-08-24

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9 .An entity provide vary kinds of services for example:(1) Dancing hall provide service meanwhile sale bears.(2) Telecommunication company provide telecom service meanwhile sale mobile phones.(3) Ice rink rent ice skates to skating customers.(4) Cement plant sale cement also provide delivery service.Which one of above is subject to business tax?

A Only (1) B Only (2) C Only (1) (3) D All of above

题型: 单选题 提问时间: 2021-08-24

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10 .Mr. Li is a Chinese citizen; he had following activities in FY2014:(1) He rent out his own property.(2) He invested in a joint venture use his own property.(3) He bestowal his property to his brother without any compensation.(4) He opened and operating a tea shop.Which one of above is subject to business tax?

A Only (1) B Only (2) C Only (1) (4) D All of above

题型: 单选题 提问时间: 2021-08-24

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