IIT tax payable of privately-owned business and partnership should be calculated on the annual basis and paid on monthly or quarterly basis in advance, it should be summit the return in ( ) after the end of the month or quarter, and should be settled within 3 months after tax year end.

1 .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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2 .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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3 .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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4 .Mr. Zhao, a Chinese citizen, received RMB 20,000 publishing remuneration, and he donated RMB 8,000 to a welfare center via a civil affairs department.Calculate IIT payable for Mr. Zhao.

A RMB 2,240 B RMB 1,120 C RMB 1,568 D RMB 2,540

题型: 单选题 提问时间: 2021-08-24

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5 .Sim is a foreigner worked in China, he had the following incomes in tax year 2014:(1) Accommodation subsidies of RMB 3,000 obtained on the accrual basis;(2) Meal subsidies of RMB 2,800 obtained by non-cash payment;(3) Home-visiting subsidies was RMB 5,000;(4) Language training subsidies was RMB 3,600.Which incomes obtained by Sim were tax exempt from IIT?

A Only (1) B Only (2), (3) C Only (1), (4) D All of the above

题型: 单选题 提问时间: 2021-08-24

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7 .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

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8 .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

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9 .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

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10 .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

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