[单选题]
Company A imports goods and declares in 31 May 2015. Taxpayer receives the duty payment notice issued by Customs in the same day. Dutiable value of goods is RMB 1 million, the customs duty rate is 20%. Calculate the last day that Company A shall pay taxes to bank.
A .13 June
B .14 June
C .15 June
D .16 June
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .The enterprise transfer the ownership of an self-developed patented technology, then made the transfer income of RMB 10,000,000 with cost related to ownership of technology transfer and expenses RMB 3,000,000, calculate the taxable enterprise income taxes result of transfer of property?
A RMB 120,000 B RMB 150,000 C RMB 200,000 D RMB 250,000
题型:
单选题
提问时间:
2021-08-24
2 .A resident enterprise bought special equipment for the production and operation in 2015, the value added tax on the general invoice indicating equipment price is RMB 1,170,000.Known that the company had a loss of RMB 400,000 in 2013, profit of RMB 200,000 in 2014. The annual taxable income was RMB 1,500,000 in 2015. In 2015, calculate the enterprise income taxes the enterprise should pay.
A RMB 196,000 B RMB 200,000 C RMB 208,000 D RMB 300,000
题型:
单选题
提问时间:
2021-08-24
3 .Enterprise income taxes law regulated, how long the enterprise shall submit an annual enterprise income tax tax returns to the tax authorities, and settle the payable or refundable amount of taxes after the end of the year.
A 45 days B 2 months C 4 months D 5 months
题型:
单选题
提问时间:
2021-08-24
4 .The following special adjustment related to connected transactions, the transfer pricing method which determines the profit of the profits of the same or similar business transactions in accordance with the transaction parties not related to the same or similar business transactions.
A Transaction net margin method B Profit segmentation method C Cost plus method D Re sale price method
题型:
单选题
提问时间:
2021-08-24
5 .According regulations, after clearance of import and export goods, if taxpayer underpaid taxes omitted to pay taxes, within how many days when customs shall collect taxes from consigner or agents since the date of paying taxes?
A 1 year B 2 year C 3 year D 5 year
题型:
单选题
提问时间:
2021-08-24
7 .2010年初A居民企业通过投资，拥有B上市公司15%股权。2011年3月，B公司增发普通股1000万股，每股面值1元，发行价格2.5元，股款已全部收到并存入银行。2011年6月B公司将股本溢价形成的资本公积金全部转增股本，下列关于A居民企业相关投资业务的说明，正确的是（ ）。
A A居民企业应确认股息收入225万元 B A居民企业应确认红利收入225万元 C A居民企业应增加该项投资的计税基础225万元 D A居民企业转让股权时不得扣除转增股本增加的225万元。
题型:
单选题
提问时间:
2021-08-24
8 .Which of following statements about collection and administration of customs duty is TRUE? (1) The exported goods shall be submitted the export duty declaration to custom within 24 hours the transportation carry exported goods arrive custom supervision zone.(2) The consignee of imported goods shall submit an import duty declaration within 14 days after the transportation declare enter into the territory,(3) Because of the taxpayer in violation of the provisions caused taxes are not or less levied , customs shall retrieve the tax within 1 year from date tax paid,(4) Due to force majeure or the change of the state tax policy, taxpayer is unable to pay off tax within stipulated date. If extended deadline has been approved, the limitation is no more than 3 months.
A (1) only B (1) and (2) only C (3) and (4) only D All of them
题型:
单选题
提问时间:
2021-08-24
9 .2012年12月甲饮料厂给职工发放自制果汁和当月外购的取暖器作为福利，其中果汁的成本为20万元同期对外销售价格为25万元；取暖器的购进价格为10万元。根据企业所得税相关规定，该厂发放上述福利应确认的收入是（ ）万元。
A 10 B 20 C 30 D 35
题型:
单选题
提问时间:
2021-08-24
10 .After paying the duties about imported and exported goods, if there is underpaid or omitted customs duties has been found, within how many days when customs shall collect taxes from consigner or agents since the date of paying taxes?
A 1 year B 2 year C 3 year D 5 year
题型:
单选题
提问时间:
2021-08-24
