[单选题]
Mr. Wang, as a Chinese resident, contracts an enterprise. However, he did not change business registration. In 2015, enterprise obtains sales revenue of RMB 520,000, the costs which match with revenue are RMB 40,000 （including RMB 30,000 as salaries paid to Mr. Wang）. According to contract regulations, Mr. Wang has ownership for the operation results, and should pay the contract fee of RMB 50,000. Assuming there is no other tax adjustment items.Calculate the IIT payable by Mr. Wang in 2015.
A .1,250
B .1,560
C .1,750
D .2,050
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 .An individual has the following incomes:(1) Wages and salaries(2) Trading profit of privately-owned business(3) Interest, dividend, bonus(4) Contingent incomeWhich one of the above incomes should be withheld tax payable by the agent according to the related rules of IIT?
A Only (1) B Only (1) C Only (1), (3), (4) D All of the above
题型:
单选题
提问时间:
2021-08-24
2 .Which one of the following options is Correct according to the rules of self-assessment andtax payment of IIT?
A Remuneration from individual labour services is taxed monthly. B Income from manuscript is taxed according to each time. C The taxpayer who has an annual income over RMB 120,000 shall summit tax return tothe competent tax authority in 4 months at the end of tax year. D The taxpayer earned wages fr...
题型:
单选题
提问时间:
2021-08-24
3 .Mr. Li, as a Chinese resident, obtained income of RMB 26,000 from manuscript in Country A. He has paid taxes of RMB 5,000 in Country A.Calculate the additional IIT payments by Mr. Li in China
A 1,400 B 1,200 C 6,640 D 0
题型:
单选题
提问时间:
2021-08-24
4 .When Mr. Li takes part in shop’s prize-giving sales, he obtains a television which is worth RMB 3,000. The shop burdens the individual income tax. Calculate the IIT burdened by shop for Mr. Li.
A 420 B 580 C 600 D 750
题型:
单选题
提问时间:
2021-08-24
6 .Mr. Li, as a Chinese resident, contracts an enterprise. However, he did not change business registration. In 2015, enterprise obtains sales revenue of RMB 200,000. According to contract regulations, Mr. Wang has no ownership for the operation results, and only can receive contract income of RMB 80,000. Calculate the IIT payable by Mr. Li in 2015.
A 2,540 B 5,440 C 3,850 D 2,450
题型:
单选题
提问时间:
2021-08-24
7 .A Chinese author obtains monthly manuscript income of RMB 3,600 due to his novel is serialized three months in a newspaper. And then sending to publish, he obtains income from manuscript of RMB 20,000.Calculate the IIT payable by the author.
A 3,416 B 3,450 C 3,752 D 4,010
题型:
单选题
提问时间:
2021-08-24
8 .In March 2015, Mr. Zhang rent out a local store. He receives monthly rental of RMB 18,000. During renting, the monthly tax payments are RMB 3.150.Calculate the IIT payable by Mr. Zhang in March 2015.
A 1,528 B 1,856 C 2,256 D 2,376
题型:
单选题
提问时间:
2021-08-24
9 .Mr. Li auctioned a painting which obtains income of RMB 500,000 through an auction company. The painting costs RMB 100,000 when Mr. Li obtaining it. The taxes paid during auction were RMB 50,000.Calculate the IIT payable by Mr. Li.
A 50,000 B 70,000 C 90,000 D 100,000
题型:
单选题
提问时间:
2021-08-24
10 .Professor Zhang purchased a resident house which was worth RMB 2,000,000 in 2012. He has paid taxes of RMB 65,000 when purchased. In 2015, he transferred the house and obtained income of RMB 4,000,000. Excepting the IIT payments, he has paid RMB 110,000 for other taxes.Calculate the IIT payable by Mr. Zhang.
A 800,000 B 400,000 C 200,000 D 365,000
题型:
单选题
提问时间:
2021-08-24
