Which of the following items does not need deregistration tax?
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1 .Which of the following tax(es) is/are goods and services tax.(1) Value added tax(2) Consumption tax(3) Enterprise income tax(4) Land appreciation tax
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (4) only
2 .Which of the following statement(s) about direct tax and indirect tax is/are correct?(1) Enterprise income tax belongs to direct tax.(2) Value added tax belongs to indirect tax.(3) The payer of direct tax cannot or is inconvenient transferring his/her tax burden, and thetaxpaying obligator is also the actual tax bearer.(4) The tax burden of indirect taxation is eventually borne by consumers, and the taxpayeris not the actual bearer of tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
3 .Which of the following statement about tax included in price and tax excluded in price isincorrect?
A The taxation of tax excluded in price is independent of taxable price, and the taxationbasis for calculating tax excluded in price excludes taxation itself. B The taxation basis of value added tax excludes value added tax; therefore value addedtax is tax excluded in price. C The taxation basis of ...
4 .Which of the following taxes is a central and local shared tax and is collected by State taxbureaus (or Local State Administration of Taxation)?
A Individual income tax B Consumption tax C Land appreciation tax D Value added tax
5 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic ofChina belong to?
A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by state Administration of Taxation. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.
7 .Which of the above circumstance(s) does the taxpayer need to alter its tax registration?(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang.(2) Due to the adjustment of bank system, the bank account number of the basic depositaccount of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing thecapital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province toBeijing.
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
8 .Which of the following statement(s) in respect of tax withholding and remitting system isincorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is anindividual and the overseas taxpayer obtains China-sourced income. B The withholding and payment of tax by a withholding agent shall be limited to the scopespecified by laws and administrative statues, and shall be p...
9 .Which of the following statement(s) in respect of the system of making tax return of individualincome tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: thetax withholding agent withholding tax at source and self-declaration by taxpayer. B A taxpayer with an annual incomes of over RMB 120,000 needs to voluntarily declareand pay individual income tax. C As for the inc...
10 .Which of the above statement(s) about the tax declaration of Enterprise income tax ofCompany A which is a China tax resident enterprise is/are correct?(1) The EIT of Company A is calculated on tax year basis, prepaid on a monthly or quarterlybasis, and settled as a whole at the year end;(2) The tax year of Company A about EIT is from 1 January to 31 December;(3) Within 15 days after each month or quarter ends, Company A shall submit theprovisional 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 ofEIT to the tax authorities, and settle the tax as a whole, and clear the payable andrefundable tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
