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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8 .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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9 .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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10 .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 .Which of following statement is correct?

8 .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.

10 .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.

1 .企业在年度汇算清缴结束前向员工实际支付的已预提汇缴年度工资薪金，准予在汇缴年度按规定扣除。（　　）

2 .对于跨年租金，应当按照收入与费用配比原则，在租赁期内，分期确认相关费用。（　　）

3 .对纳税人发生的年度成本或费用，如果在次年5月31日以前取得了相关合法票据的，允许在企业所得税汇算清缴期间进行相应的纳税调整。相关票据在次年5月31日以后取得的，在计征企业所得税时也可以扣除。（　　）

4 .企业所得税是按照权责发生制原则税前扣除费用，对于预提利息、水电费等预提费用，属于当年度费用的，可以在当年度税前扣除，企业需注意提供预提的费用属于当年度费用的相应业务证明单据。（　　）

5 .企业应纳税所得额的计算，以收付实现制为原则，不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。（　　）