Which of the following statements in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
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1 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic of China belong to?
A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by tax authorities. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.
2 .Which of the following statements about international tax convention is incorrect?
A When tax convention conflicts with domestic tax law, the articles of tax convention shallbe used as the criteria to performing foreign-related tax collection management. B The generation of tax convention is based on domestic Tax Laws and regulations andinternational practices of various sovereign...
3 .Which 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 thechange of business site. D The taxpayer changes business scope.
4 .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 above-mentioned circumstances 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
5 .Which of the following statements in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is anindividual and the overseas taxpayer obtained China-sourced income. B The tax withholding and collection of withholding agent shall be limited to the scopespecified by laws and administrative statues, and shall be pe...
7 .Company A is a Chinese domestic taxpayer, and its declaration of enterprise income tax is as follows:(1) The enterprise income tax of Company A is calculated on tax year basis, and is prepaid on a monthly or quarterly basis, and is settled as a whole at the end of the year;(2) The tax year of Company A about EIT is from 1 January to 31 December, Gregorian calendar;(3) Within 15 days after each month or quarter ends, Company A shall submit the tax return of enterprise income tax to the tax authorities, and prepay the tax;(4) Within 5 months after each year ends, Company A shall submit the annual tax return of enterprise income tax to the tax authorities, and settle the tax as a whole, and clear the payable and refundable tax.Which of the statements about the tax declaration of enterprise income tax of Company A arecorrect?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2), (3) and (4)
8 .With regard to relevant regulations of tax-related administrative appeal and administrative litigation, which of the following statements is incorrect?
A Dispute arising from tax collection, tax-related administrative appeal is an inevitable preprocedureof tax-related administrative litigation. Without appeal, no litigation can be filedwith the court. Only when the result of appeal is rejected, can a B If the taxpayer rejects the specific administr...
9 .If taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authorities shall recover the unpaid or underpaid tax amount and late payment surcharge, and impose penalties as follaws:
A Impose penalties amounting to not less than 50% but not more than 3 times of theunpaid or underpaid tax amount. B Impose penalties amounting to not less than 50% but not more than 5 times of theunpaid or underpaid tax amount. C Impose penalties amounting to not less than 1 time but not more than 3...
10 .If taxpayer overpays the tax amount payable, tax authorities shall immediately refund it after finding. If taxpayer finds it within ( ) after the tax amount payable is settled, tax authorities are required to refund it and additionally pay the interest based on the bank deposit interest rate over the same period.
A 1 year B 3 years C 5 years D 15 years
