Which of the above statement(s) about the tax declaration of Enterprise income tax ofCompany 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 quarterlybasis, 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 theprovisional 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 ofEIT to the tax authorities, and settle the tax as a whole, and clear the payable andrefundable tax.
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1 .Which kind of legal hierarchy does the Enterprise Income Tax Law of the People's Republic ofChina 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 following items does not need deregistration tax?
A The business license of the taxpayer is revoked. B The taxpayer goes bankrupt due to insolvency. C The taxpayer leaves the original jurisdiction due to the relation to another province. D The taxpayer changes business scope.
3 .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 depositaccount of Enterprise B is upgraded from 15 to 18 digits.(3) The shareholders of Enterprise C make an additional investment, thus increasing thecapital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business, Enterprise D is relocated from Hebei Province toBeijing.
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
4 .Which of the following statement(s) in respect of tax withholding and remitting system isincorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is anindividual and the overseas taxpayer obtains China-sourced income. B The withholding and payment of tax by a withholding agent shall be limited to the scopespecified by laws and administrative statues, and shall be p...
5 .Which of the following statement(s) in respect of the system of making tax return of individualincome tax by individual taxpayer is incorrect?
A There are two methods for the paying individnal income tax by a Chinese taxpayer: thetax withholding agent withholding tax at source and self-declaration by taxpayer. B A taxpayer with an annual incomes of over RMB 120,000 needs to voluntarily declareand pay individual income tax. C As for the inc...
7 .With regard to relevant regulations of tax-related administrative appeal and administrativelitigation, which of the following statements is incorrect?
A Dispute arising from tax collection, tax-related administrative appeal is an inevitablepre-procedure of tax-related administrative litigation. Without appeal, no litigation can befiled with the court. Only when the result of appeal is rejected, can a B If the taxpayer rejects the specific administ...
8 .If a taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authoritiesshall recover the unpaid or underpaid tax amount and late payment surcharge, and imposepenalties as follows:
A Impose penalties ranging from 50% to 3 times of the unpaid or underpaid tax. B Impose penalties ranging from 50% to 5 times of the unpaid or underpaid tax. C Impose penalties ranging from 1 time to 3 times of the unpaid or underpaid tax. D Impose penalties ranging from 1 time to 5 times of the unp...
9 .If a taxpayer overpays the tax payable, tax authorities shall immediately refund it afterdiscovery. If taxpayer discovered it within ( ) after the tax payable is settled, tax authoritiesare required to refund it and additionally pay the interest based on the bank deposit interestrate over the same period.
A 1 year B 3 years C 5 years D 15 years
10 .Company S has an underpayment of VAT of RMB 95,800 when the tax authority conductedspecial inspection on their VAT payment of June on 20 July 2016. The tax authority pursuedthe underpayment of the tax with late payment surcharge and imposes a penalty of CompanyS made make supplementary payments as above on 8 August 2016.Calculate the late payment surcharge and penalty payable by Company S.
A Late payment surcharge :1,102; Penalty ranging from:2,000 to 95,800 B Late payment surcharge :1,150; Penalty ranging from:95,800 to 287,400 C Late payment surcharge :1,102; Penalty ranging from:47,900 to 287,400 D Late payment surcharge :1,150; Penalty ranging from:47,900 to 479,000
