Which of the following items is VAT composite sales?
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1 .The tax liabilities are different while the resident enterprise and non-resident enterprise are subject to enterprise income tax:(1) Resident enterprise is only subject to income tax for China-sourced income;(2) Non-resident enterprise which has no establishments in China is not subject to income tax for China tax on China-sourced income;(3) Non-resident enterprise with establishments in China is subject to income tax for worldwide income;(4) Resident enterprise is subject to income tax for its worldwide income.Which of the above statement(s) is correct?
A (1) and (4) only B (1) only C (3) and (4) only D (4) only
2 .A trading company corporation in Shanghai with import and export rights has the following transactions in December 2019:(1) Buy 570 units of TV in batches. In the first batch, 350 units were purchased and the per price was RMB 2,500; in the second batch, 220 units were purchased and the unit price was RMB 2,400 (all obtaining the special VAT invoice)(2) 570 unites TV which brought from outside declares export, the offshore unit price was USD 700 per unit, the exchange earnings accounted as sales value.Calculate the amount of VAT refund from export business by the foreign trade corporation in May. (All above amounts VAT exclusive, VAT refund rate is 13% )
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
3 .Company A is a non-resident enterprise without establishments in China, had the following businesses in 2019:(1) Sold goods to an enterprise which located in China, all contracts and negotiations during the course of transactions were handled in China;(2) Transferred a immovable property located in Japan to an enterprise which in China;(3) Invested in a foreign investment enterprise located in China, and obtained dividend from the foreign investment enterprise in current tax year;(4) Sent an employee to another enterprise located in China to provide technique training service.Which income(s) derived from the above mentioned businesses was China-sourced income and should be subject to EIT?
A (1) only B (2) and (3) only C (1), (3) and (4) only D All of the above
4 .Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration. B A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice. C Taxpayer that fails to filing for tax ret...
5 .Wang, a new accountant of an enterprise, summarised determination methods of income sources as follows:(1) Place of income from goods and chattels transfer shall be determined in terms of the location where the enterprise/organisation/place transfers the goods and chattels;(2) Place of income from service providing shall be determined in terms of the location where the service provided;(3) Place of income from the transfer of equity investment assets shall be determined in terms of the location where the enterprise accepts the equity investment;(4) Place of income from interest, rental and royalty fee shall be determined according to the location where the enterprise, organisation or place bears or pays such income.Which of the following statement(s) above is correct on the meaning of income sources?
A (2) only B (2), (3) only C (1), (2) and (4) only D All of the above
7 .A resident enterprise in China had the following incomes in 2019:(1) RMB 500,000 obtained from the fiscal appropriation;(2) dividend derived from equity investment of RMB 150,000 between resident enterprises;(3) Income of RMB 200,000 derived from immovable property transfer;(4) Interest of RMB 30,000 derived from government bond.Which of the above statement(s) is non-taxable income according to the rules of EIT?
A (1) only B (1), (2) only C (3), (4) only D (1), (2) and (4) only
8 .A railway transport enterprise has been approved to become a pilot taxpayer for consolidated filing of the head offices and its branches, which one is incorrect about the declaration of VAT?
A Branch office payment of VAT based on the taxable sales amount and tax payment rate. B Headquarters consolidates the total amount of VAT payable by the head offices and its branches. C The amount of VAT paid by the branch office will be reduced from the total amount of tax payable by headquarters....
9 .Company T registered in China, had the following businesses in 2019:(1) RMB 1,000 of three-year government bond was bought in the beginning of the year;(2) The proceeds of RMB 1,050 gained from the government bond transfer after 300-day holding;(3) The interests of the government bond would be paid back with the principal when being expired; the annual interest rate is 4.3% .How to pay EIT when Company T obtained the interests and proceeds from government bond transfer in 2019?
A Interests of government bond were tax exempt, proceeds from government bond transfer were taxed at the income of RMB 50. B Interests and proceeds from government bond transfer were both tax exempt. C Interests of government bond were taxed at income of RMB 35; proceeds from government bond transfe...
10 .A construction company is a VAT general taxpayer. They had contracted a construction service in the city in July 2020, the construction company charged project price of RMB 5,400,000 excluding tax. The company acquired the labour services, materials, equipment which needed by construction at the price of RMB 2,000,000 excluding tax, and VAT special invoices were obtained.Calculate the VAT payable by the company in July 2020.
A RMB 340,000 B RMB 226,000 C RMB 544,000 D RMB 170,909
