Engineer Li, developed a technical know-how in August 2014 and transferred the use-right of technical know-how to the other enterprise, he obtained the consideration of RMB 90,000 from the royalty transferring (donated RMB 20,000 to a public welfare organization), how much tax should be paid by Mr. Li?

1 .Mr. Ding, Chinese citizen, is a resident taxpayer, his income statues in tax year 2014 were as follows:(1) Monthly wages was RMB 4,000 from January to December;(2) Year-end bonus of RMB 36,000 received in December.Calculate the individual income tax should be paid 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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2 .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 one of the above-mentioned subsidies and allowance does not belong to the wages and salaries?

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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3 .Mr. Zhang, a Chinese citizen, he contracted a project of house maintenance, duration of the project was 3 months, the owner paid consideration of RMB 30,000 in the first month according to the schedule, and paid RMB 10,000 in the second month, paid RMB 10,000 in the third month, the total sum was RMB 50,000. How much tax of IIT should be paid by Mr. Zhang for the total consideration according to the rules of tax law (tax rate 3%) if no considering with other taxes?

A RMB 9,230 B RMB 9,640 C RMB 9,445 D RMB 9,500

题型: 单选题 提问时间: 2021-08-24

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4 .Mr. Chen, Chinese citizen, he set up a privately-owned business, the trading profit was RMB 100,000 in tax year 2014:(1) The annual salaries of RMB 62,000 paid to Mr. Chen has been deducted before trading profit calculation.(2) The monthly personal allowance deduction for the sole trader was RMB 3,500 per month, the annual sum was RMB 42,000How much tax should be paid by Mr. Chen for his trading profit earned from privately-owned business in tax year 2014?

A RMB 11,250 B RMB 15,250 C RMB 25,250 D RMB 27,250

题型: 单选题 提问时间: 2021-08-24

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5 .A Chinese famous writer published a ful-l length novel in tax year 2014:(1) Advance payment of RMB 30,000 received in March.(2) RMB 40,000 received in May for the official publication.(3) RMB 200,000 received from the manuscript auction on abroad in October, and IIT of RMB 20,000 was paid according to the related rules of the foreign country.How much tax should be paid in the territory of China by the writer?

A RMB 4,480 B RMB 19,840 C RMB 14,480 D RMB 18,800

题型: 单选题 提问时间: 2021-08-24

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7 .Mr. Zhang, a Chinese citizen, He obtained income in tax year 2014 was as follows:(1) Interest of RMB 960 from bank deposit.(2) Received dividend RMB 1,200 by holding a listed company's shares purchased price RMB 30,000, the holding period are 9 months.(3) Sold the above-mentioned shares at a price of RMB 32,000.How much tax should be paid by Mr. Li for tax year 2014?

A RMB 432 B RMB 240 C RMB 120 D RMB 180

题型: 单选题 提问时间: 2021-08-24

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8 .Chinese citizen, Mr. Wang invested in an unlisted company, held 10% of the share equity. His incomes from the investment in tax year 2014 were as follows:(1) Bonuses from the company's profit was RMB 20,000(2) The company bought a car with the market value of RMB 100,000 for him and the ownership of the car was registered in Mr. Wang's nameHow much tax should be paid by Mr. Wang for his gains in tax year 2014?

A RMB 12,000 B RMB 22,000 C RMB 24,000 D RMB 32,000

题型: 单选题 提问时间: 2021-08-24

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9 .Chinese citizen, Mr. Li rent out his shop in a city in tax year 2014, the annual rent of RMB 60,000 was agreed with tenant, the period is one year. How much IIT should be paid by IIT for rental income without considering other taxes?

A RMB 8,878 B RMB 8,960 C RMB 9,050 D RMB 9,120

题型: 单选题 提问时间: 2021-08-24

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10 .Ms. Chen is a Chinese citizen, she obtained a reward of RMB 20,000 by the chance of a raffle in a store, the amount her received was net income after IIT and the store was burden the tax liability of the reward.How much IIT should bear by store for the reward?

A RMB 2,800 B RMB 4,000 C RMB 5,000 D RMB 3,200

题型: 单选题 提问时间: 2021-08-24

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