Who makes regulations of tax authority?
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1 .Company A is a Chinese domestic taxpayer, and its declaration of enterprise income tax is as follows:(1) The enterprise income tax of Company A is calculated on tax year basis, and is prepaid on a monthly or quarterly basis, and is settled as a whole at the end of the year;(2) The tax year of Company A about EIT is from 1 January to 31 December, Gregorian calendar;(3) Within 15 days after each month or quarter ends, Company A shall submit the 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 enterprise income tax to the tax authorities, and settle the tax as a whole, and clear the payable and refundable tax.Which of the statements about the tax declaration of enterprise income tax of Company A arecorrect?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2), (3) and (4)
2 .With regard to relevant regulations of tax-related administrative appeal and administrative litigation, which of the following statements is incorrect?
A Dispute arising from tax collection, tax-related administrative appeal is an inevitable preprocedureof tax-related administrative litigation. Without appeal, no litigation can be filedwith the court. Only when the result of appeal is rejected, can a B If the taxpayer rejects the specific administr...
3 .If taxpayer fails to declare tax or to pay or underpays tax amount payable, tax authorities shall recover the unpaid or underpaid tax amount and late payment surcharge, and impose penalties as follaws:
A Impose penalties amounting to not less than 50% but not more than 3 times of theunpaid or underpaid tax amount. B Impose penalties amounting to not less than 50% but not more than 5 times of theunpaid or underpaid tax amount. C Impose penalties amounting to not less than 1 time but not more than 3...
4 .If taxpayer overpays the tax amount payable, tax authorities shall immediately refund it after finding. If taxpayer finds it within ( ) after the tax amount payable is settled, tax authorities are required to refund it and additionally pay the interest based on the bank deposit interest rate over the same period.
A 1 year B 3 years C 5 years D 15 years
5 .Taxpayer receives individual income from abroad, within how many days tax return should be made to competent tax authorities after end of each taxpaying year?
A 7 B 15 C 30 D 45
7 .Which legal grade “the Provisional Regulations on Land Appreciation Tax of PRC “belongs in?
A Tax administrative rule made by finance department B Tax regulation made by State Council which is authorized by National People's Congress C Tax notice and ruling made by the tax authorities at or above the county level D Tax law made by National People's Congress
8 .Which of the tax jurisdiction refers to the taxation power exercised by a state over all incomes obtained by domestic residents and coming from all over the world?
A District jurisdiction B Resident jurisdiction C Citizen jurisdiction D Personal jurisdiction
9 .With how many days tax returns should be applied with a competent tax authority at the place of real estate after the signing of real estate transfer contract by a LAT (Land Appreciation Tax) taxpayer?
A 5 B 7 C 10 D 15
10 .When VAT taxpayer takes 1 day, 3 days, 5 days, 10 days or 15 days as a tax period, within how many days when taxes should be pay in advance since the date of expiration, and within how many days when tax returns should be filed and tax payable should be paid off since the first day of the following month?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
