[单选题]
A Chinese resident taxpayer had the following financial date in tax year 2014:(1) Total incomes were RMB 550,000;(2) Total cost and expense were RMB 300,000;(3) The income of the enterprise did not be computed correctly, but its cost and expense were correctly computed, which were deemed by tax authority, and the tax authority decided to charge EIT with the deeming method.(4) The rate of taxable income deemed by tax authority was 15%.Calculate the EIT payable by the resident enterprise in tax year 2014.
A .7,502
B .13,235
C .20,000
D .30,000
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Company S borrowed money from its shareholder with the annual lending interest rate same as the financial organization for the corresponding period because of developing required in tax year 2014:(1) The principle loan was RMB 68,000, the interest paid was RMB 2,700;(2) The amount of equity investment of company S was RMB 30,000;(3) The shareholder is a immovable property developer.How much interests could be deducted before EIT while calculating taxable income?
A 2,700 B 2,382 C 2,160 D 2,205
题型:
单选题
提问时间:
2021-08-24
2 .A Chinese resident enterprise had the following operating data in tax year 2014:(1) Total turnover of RMB 30 million was received;(2) Operating cost was RMB 18 million;(3) Financial expense was RMB 1.5 million, management expense was 4 million and selling expense was RMB 3 million;(4) Miscellaneous taxes and fees were RMB 2.2 million;(5) Non-business expenditure was RMB 320,000 (including the sponsorship of RMB 70,000 to its subsidiary; donation of RMB 250,000 to the stricken area via public welfare social organization).How many public welfare donations could be deducted when calculating the enterprise taxable income in tax year 2014?
A 228,000 B 250,000 C 117,600 D 187,600
题型:
单选题
提问时间:
2021-08-24
3 .Resident enterprise C set up in China in tax year 2005. Its operations in recent 4 years were as follows: Year 2011 2012 2013 2014 Taxable income －250,000 80,000 －100,000 1,250,000 Calculate the EIT payable in 2014 by enterprise C in terms of the rules.
A 187,500 B 135,000 C 225,000 D 245,000
题型:
单选题
提问时间:
2021-08-24
4 .Company U is a Chinese resident taxpayer, its fixed assets shown on the accounts of 2014 including:(1) Land which was separately evaluated and booked as fixed assets;(2) Fixed assets with full allowance depreciated but still used in the businesses;(3) Fixed assets obtained by means of finance leasing;(4) Fixed assets obtained by means of operating lease;(5) Machine and equipment which did not be put into use.Which fixed asset could not be depreciated in terms of the regulations of EIT?
A Only (1) and (2) B Only (1), (2), (4) and (5) C Only (3) and (4) D All of the above
题型:
单选题
提问时间:
2021-08-24
5 .The foreign company A set up a branch B in the territory of China, B's profits earned were as follows:(1) Taxable income sourced from territory of China was RMB 1,500,000, paid EIT of RMB 350,000 by installments;(2) Gross taxable income of RMB 500,000 sourced from France and connected with establishment setup in China, B had paid tax due of RMB 150,000.How much tax of EIT should be supplemented or refunded by B in tax year 2014?
A 150,000 B 25,000 C 125,000 D 180,000
题型:
单选题
提问时间:
2021-08-24
7 .Abroad company X without establishment in the territory of China had the following profits making from the territory of China in year 2014:(1) Loan interest of RMB 100 received from a company located in the territory of China;(2) Another company located in the territory of China bought an equipment from company X, the net value of the equipment was RMB 6,000 and the transfer price was RMB 8,000.Calculate the EIT payable by company X in tax year 2014.
A 210 B 140 C 180 D 200
题型:
单选题
提问时间:
2021-08-24
8 .In the following statements, which one is wrong according to the rules of EIT?
A Companies shall file annual tax return of EIT and make the final settlement within 5 months following the end of each tax year; B Branches set up in the territory of China by resident enterprise has no identification of Chinese legal person, should pay EIT on the consolidate calculation basis; C M...
题型:
单选题
提问时间:
2021-08-24
9 .（2014）根据《中华人民共和国消费者权益保护法》，经营者在消费者明确表示拒绝的情况下不得向其发送商业性信息，这属于经营者的（ ）的义务。
A 不得侵犯消费者人格权 B 消费者安全保障 C 消费者信息保护 D 保护消费者自主选择权
题型:
单选题
提问时间:
2021-08-24
10 .下列关于消费者自主选择权的说法中错误的是（ ）。
A 消费者有自主选择商品或服务方式的权利 B 自主选择商品或服务的经营者的权利 C 自主决定购买或不购买任何一种商品 D 自主选择商品或服务时享有试用的权利
题型:
单选题
提问时间:
2021-08-24
