A China tax resident has the following incomes:(1) Interest from bank deposit;(2) Gain from transfer stock of domestic listing corporation;(3) Compensation from insurance company;(4) Interest from treasury bonds issued by Government.Which of the above statement(s) is exempt from IIT?

1 .Which of the following is/are promulgated by the State Council?(1)Regulations for Implementation the Enterprise Income Tax;(2)Rules for Implementation the Provisional Regulations on Value Added Tax;(3)Rules for the Implementation of the Provisional Regulations on Consumption Tax;(4)Enterprise Income Tax Law.

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

题型: 单选题 提问时间: 2021-08-25

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2 .Which of following statement is correct?

A When tax non-payment and underpayment occur because of the tax authority, the tax authority can request taxes payment and late payment surcharge in 3 years. B Because of taxpayers' and withholding agents' calculation errors, etc., the tax authority shall request the underpayment of taxes in 3 year...

题型: 单选题 提问时间: 2021-08-25

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3 .Tax resident Mr Li has RMB 3,800 post tax monthly salary sourced from his Chinese employer during 2019, He also received annual bonus of RMB 60,000 on 31th December 2019.

A RMB 5,780 B RMB 6,000 C RMB 0 D RMB 5,790

题型: 单选题 提问时间: 2021-08-25

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4 .Mr. Li, a China tax resident, had following incomes in 2020:(1) He acquired 10,000 shares from a listed company in March for RMB 8,000. He received the dividend of RMB 1,500 in October and sold all of the stock for RMB 12,000 in November.(2) He received the compensation of RMB 20,000 from an insurance company.(3) He received interest of RMB 3,000 from national bond.Assumption: Except for the above incomes, he did not have other incomes. What is the IIT payable by Mr. Li on the above incomes?

A RMB 2,075 B RMB 150 C RMB 75 D RMB 300

题型: 单选题 提问时间: 2021-08-25

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5 .Mr. Yang, a Chinese tax resident had the following incomes in 2020:(1) Wages and salaries RMB 100,000(2) Free lance service income RMB 60,000The total amount of deductible allowances and additional deductible allowances is RMB 40,000.

A RMB 2,280 B RMB 3,480 C RMB 840 D RMB 1,440

题型: 单选题 提问时间: 2021-08-25

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7 .Company S is a non-resident enterprise with establishment in China. Company S had the following incomes in 2019:(1) RMB 52,500 from China which had connection with the establishment in China;(2) RMB 400,000 from China which had no connection with the establishment in China;(3) RMB 52,000 obtained outside China which had connection with the establishment in China;(4) RMB 220,000 obtained outside China which had no connection with the establishment in China.Which of the above statement(s) should be subject to enterprise income tax in China?

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: 2021-08-25

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8 .Company B, a China tax resident, had the following payments on wages, staff welfare, labour union expenses and employees training expenses in 2019:(1) The total actual reasonable wages and salaries were RMB 3,000,000 (including the RMB 250,000 salaries paid to the disabled employees);(2) RMB 450,000 was paid as staff welfare expenses;(3) RMB 60,000 was paid as labour union funds;(4) RMB 50,000 was paid for employee training expenses.What is the amount of wages and salaries and expenses which can be deducted before EIT when calculating taxable income in 2019? (Including the additional deduction for disabledemployees)

A RMB 3,450,000 B RMB 3,780,000 C RMB 3,560,000 D RMB 3,240,000

题型: 单选题 提问时间: 2021-08-25

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9 .Company A donated self-manufactured goods to disaster area via local government. No accounting entries have been made for the donation.(1) Cost of the goods of RMB 800,000;(2) Market value of the same goods of RMB 1,000,000;(3) RMB 160,000 of VAT was paid because the donation was deemed sales;(4) Accounting profit of RMB 5,000,000.What is the EIT payable by the taxpayer if there are no other tax adjustments?

A RMB 1,250,000 B RMB 1,342,500 C RMB 1,390,000 D RMB 1,450,000

题型: 单选题 提问时间: 2021-08-25

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10 .Company Y is a non tax resident with an establishment in China. The establishment has business activities in 2019 as follows:(1) Total expenses of RMB 4,500,000 were incurred;(2) Revenue and profit could not be correctly computed because of not sound accounting books and information;(3) Profit rate (mark-up) determined by the competent tax authority was 15%.What is the EIT payable by the establishment in 2019? (Ignore VAT and surtaxes)

A RMB 161,925 B RMB 198,529 C RMB 160,741 D RMB 401,352

题型: 单选题 提问时间: 2021-08-25

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