When the price of exported goods cannot be determined, the customs shall adopt the following method to estimate:(1) The transaction value of identical goods at or at about the same time exported to the same country or region;(2) The price of similar goods at or at about the same time exported to the same country or region;(3) According to the domestic cost of production, the same or similar goods, the profit and the general expenses, the territory of the transportation and related fees, insurance fees calculated price;(4) According to a reasonable valuation method.Which one is the correct order?
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1 .A winery produces white wine, beer, yellow rice wine etc. In May 2014 business activities asfollow:(1) On 8 May, sold a batch of liquor, sales value exclude tax of RMB 200,000, meanwhilealso charge packaging deposit RMB 23,400;(2) On 18 May sold a batch of beer, sales exclude tax of RMB 150,000, meanwhile alsocharge packaging deposit RMB 58,500;(3) On 28 May, confiscate the expired beer, yellow wine with packaging deposit of RMB46,800 a year.Compute consumption tax payable on package deposit (liquor consumption tax rate is 20%).
A 4,000 B 14,000 C 12,000 D 12,000
2 .Which one of following are included in the dutiable value of imported goods?
A Freight occurs after the goods arriving the territory B Import custom duty C The domestic insurance fee which occurs after the goods arriving at the destination within China D Benefit of the goods earned by the seller from the buyer of using the goods after import
3 .In August 2015, a cigarette wholesaler enterprise purchased 80 boxes cigarette from tobaccoproductive enterprise, and sales to retailer. Issuing ordinary invoice with noted price of RMB936,000. How much CT should be paid when the 80 boxes cigarette sold? (The CT tax rate ofwholesaling is 11%, and levied on ad valorem duties at RMB 250/box)
A RMB 136,000 B RMB 108,000 C RMB 182,800 D RMB 205,000
4 .Enterprise A pays the following fees and payment for the import of goods:(1) The labor cost for packaging the imported goods;(2) The import value-added tax for imported goods;(3) The inspection fee in overseas for the import of the goods;(4) Development, design and other related costs incurred in overseas for imported goods.According to the relevant provisions of the customs, which of the above should be included in dutiable value?
A Only (1) B Only (2), (3) C Only (1), (4) D (1), (2), (3) and (4)
5 .A trading company imported 150 box of wood floor, C.I.F price is RMB 60,000. Custom duty is 50%. Consumption tax rate on wood floor is 5%.Compute consumption tax payable for trading company.
A 715,018 B 710,526 C 621,224 D 622,182
7 .A company imported 100 tons of gasoline, dutiable value is RMB 3,000 per ton. Assumecustom duty is 10%, company computed tax payable as follow: (1 ton = 1.388 litre of petrol:the unit tax amount of petrol's consumption tax is RMB 1.52 per litre.)(1) The customs duty payable is RMB 30,000.(2) Value added tax payable is RMB 91,966.(3) Consumption tax payable is RMB 25,580.(4) Consumption tax payable is RMB 210,976.Which one of above is correct?
A Only (3) B Only (2) (4) C Only (1) (2) (4) D All of above
8 .If the freight and insurance premium of imported goods cannot be determined, Customs shall determine the freight based on agreed normal transport costs of the goods imported over the same period review; ( ) 0.3% calculated in accordance with which insurance?
A Price B Freight C Price and freight D Price, freight and other related expenses
9 .A floor production company produce real wood floor. In March 2014, take external purchasedwood floor for further production into luxury real wood floor. The company sold these product 500 boxes to a trading company. Sale turnover on value added tax receipts is RMB 400,000.In February 2014 external purchased wood floor 500 boxes, sale turnover on value added tax receipts is RMB 300,000.Current month stock taken 80%.Compute consumption tax payable of March 2014. (Tax rate for real wood floor is 5%).
A 5,000 B 20,000 C 4,500 D 8,000
10 .Which of following on the export of goods dutiable value statement is incorrect?
A The dutiable value of export goods, the price is determine and review by the Customs based on goods sales price in overseas. B Should include insurance, freight and related costs of goods shipped to the territory of the People's Republic of China location before loading. C Export customs dutys sho...
