Mr. Zhang, a Chinese citizen, obtained income in October 2016 was as follows:(1) Interest of RMB 960 from bank deposit.(2) Received dividends of 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.Calculate the IIT payable by Mr. Zhang in October 2016.

1 .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 of the above subsidie(s) and allowances do not belong to the wages and salaries?

A (1) only B (2) and (3) only C (1), (2) and (3) only D All of the above

题型: 单选题 提问时间: 2021-08-24

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2 .Mr. Zhang, a Chinese resident, contracted a project of house maintenance. The project was planned to finish within 3 months. The owner paid consideration of RMB 30,000 in the first month according to the schedule, RMB 10,000 in the second month, and RMB 10,000 in the third month.Calculate the individual income tax payable by Mr. Zhang (Ignore with other taxes).

A RMB 8,000 B RMB 8,400 C RMB 10,000 D RMB 12,000

题型: 单选题 提问时间: 2021-08-24

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3 .Mr. Chen, Chinese citizen, he set up a privately-owned business, the trading profit was RMB 100,000 in 2016:The annual salaries of RMB 62,000 paid to Mr. Chen has been deducted before trading profit calculation.Calculate the individual income tax payable by Mr. Chen for his trading profit earned from privately-owned business operations in 2016.

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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4 .A Chinese famous writer published a full length novel in 2016:(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 countryCalculate the individual income tax payable occurred in 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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5 .Engineer Li, developed a technical know-how in August 2016 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 poor area through public welfare organisation).Calculate the individual income tax payable by Mr. Zhang in August 2016.

A RMB 17,600 B RMB 10,800 C RMB 10,600 D RMB 10,400

题型: 单选题 提问时间: 2021-08-24

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7 .A Chinese citizen, Mr. Wang invested in an unlisted company, held 10% of the share equity.His incomes from the investment in 2016 were as follows:(1) Dividends from the company's profit was RMB 20,000(2) The company bought a car with the market value of RMB 10,000 for him and the ownership of the car was registered in Mr. Wang's nameCalculate IIT payable by Mr. Wang for his gains in 2016.

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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8 .A Chinese citizen, Mr. Li rent out his shop in a city in 2016, the annual rent of RMB 60,000 was agreed with tenant, the period is one year.Calculate IIT payable for rental income without considering other taxes.

A RMB 8,878 B RMB 8,960 C RMB 9,050 D RMB 9,600

题型: 单选题 提问时间: 2021-08-24

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9 .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 she received was net income excluding taxes and the store paid the tax liability of the reward.Calculate IIT payable 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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10 .Sim is a foreigner worked in China, he had the following incomes in 2016:(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 of above income(s) obtained by Sim is exempt from IIT?

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

题型: 单选题 提问时间: 2021-08-24

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