What is the statute of limitation on the collection of taxes underpaid concerning tax evasion and transfer pricing adjustments respectively?
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1 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic of China belong to?
A Tax administrative rules formulated by the Ministry of Finance. B Tax notices and rulings formulated by state Administration of Taxation. C Tax administrative regulation formulated by the State Council. D Tax laws formulated by National People's Congress.
2 .Which of the above circumstance(s) does the taxpayer need to alter its tax registration?(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang.(2) Due to the adjustment of bank system, the bank account number of the basic deposit account of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province to Beijing.
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
3 .Which of the following statement(s) in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is an individual and the overseas taxpayer obtains China-sourced income. B The withholding and payment of tax by a withholding agent shall be limited to the scope specified by laws and administrative statues, and shall be...
4 .Which of the following statement(s) in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: the tax withholding agent withholding tax at source and self-declaration by taxpayer. B The taxpayer receives comprehensive income from two or more sources and the balance of his/her annual comprehensive income after...
5 .Which of the above statement(s) about the tax declaration of Enterprise income tax of Company A which is a China tax resident enterprise is/are correct?(1) The EIT of Company A is calculated on tax year basis, prepaid on a monthly or quarterly basis, and settled as a whole at the year end;(2) The tax year of Company A about EIT is from 1 January to 31 December;(3) Within 15 days after each month or quarter ends, Company A shall submit the provisional tax return of enterprise income tax to the tax authorities and prepay the tax;(4) Within 5 months after each year ends, Company A shall submit the annual tax return of EIT to the tax authorities, and settle the tax as a whole, and clear the payable and refundable tax.
A (1) only B (1) and (2) only C (3) and (4) only D All of the above
7 .Arthur Ltd is a monthly taxpayer for value added tax (VAT) and the withholding agent in respect of individual income tax (IIT) for its employees.What is Arthur Ltd's monthly tax filing deadlines for value added tax (VAT) and individual income tax (IIT) respectively?(1)VAT monthly filing deadline (days after the month end)(2)IIT monthly filing deadline (days after the month end)
A (1)10th; (2)15th B (1)10th; (2)7th C (1)15th; (2)15th D (1)7th; (2)10th
8 .甲股份有限公司截至2×12年12月31日共发行股票3000万股，股票面值为1元，资本公积（股本溢价）600万元，盈余公积400万元。经股东大会批准，甲公司以现金回购本公司股票300万股并注销。假定甲公司按照0.9元/股回购股票，不考虑其他因素，则在注销股份时应当增加“资本公积——股本溢价”科目的金额为（ ）万元。
A 30 B 330 C 270 D 400
9 .2×11年1月1日某企业所有者权益情况如下：实收资本200万元，资本公积17万元，盈余公积38万元，未分配利润32万元。当年实现净利润80万元，假定企业当年未进行利润分配，则该企业2×11年12月31日留存收益为（ ）万元。
A 32 B 38 C 70 D 150
10 .甲有限责任公司根据其与外商签订的投资合同，外商将分两次投入外币资本，投资合同约定的汇率是1美元＝6.04元人民币。2×13年9月1日，第一次收到外商投入资本1000万美元，当日即期汇率为1美元＝6.03元人民币；2×14年1月31日，第二次收到外商投入资本1000万美元，当日即期汇率为1美元＝6.02元人民币。2×14年1月末甲公司“实收资本”科目期末余额为（ ）万元人民币。
A 12080 B 6030 C 6020 D 12050
