Foreign company X without establishment in China had the following profits making from China in year 2019:(1) Loan interest of RMB 100 received from a company located in China;(2) Another company located in China bought a real property from company X, the net value of the real property was RMB 6,000 and the transfer price was RMB 8,000.Calculate the EIT payable by company X in 2019.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .A trading company imported 150 box of wood floor, CIF price is RMB 60,000/box. Custom duty is 50% . Consumption tax rate on wood floor is 5% .Calculate the consumption tax payable for trading company.
A RMB 715,018 B RMB 710,526 C RMB 621,224 D RMB 622,182
2 .The foreign company A set up a branch B in China, B's profits earned were as follows:(1) Taxable income sourced from China was RMB 1,500,000, paid EIT of RMB 350,000 in advanced;(2) Gross taxable income of RMB 500,000 sourced from France and connected with establishment setup in China, B had paid tax due of RMB 150,000 in France.Calculate the EIT that shall be supplemented or refunded by B in 2019.
A RMB 150,000 B RMB 25,000 C RMB 125,000 D RMB 180,000
3 .A floor production company produce real wood floor. In March 2020, take external purchased wood 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 2020 external purchased wood floor 500 boxes, sale turnover on value added tax receipts is RMB 300,000.Current month stock taken 80% .Calculate the consumption tax payable in March 2020. (Tax rate for real wood floor is 5% ).
A RMB 5,000 B RMB 20,000 C RMB 4,500 D RMB 8,000
4 .A China tax resident enterprise had the following financial data in 2019:(1) Total incomes were RMB 550,000;(2) Total cost and expense were RMB 300,000;(3) The income of the enterprise was not computed correctly, but its cost and expense were correctly computed. The tax authority decided to charge EIT with the deemed collection method.(4) The rate of taxable income deemed by tax authority was 15% .Calculate the EIT payable by the tax resident in 2019.
A RMB 7,502 B RMB 13,235 C RMB 20,000 D RMB 30,000
5 .Which one of the following does not belong to the scope of customs duty?
A Trade goods that are allowed to export B Luggage that are allowed to entry by passengers C Personal postal articles that are allowed to export D Oversea immovable property transferred between individuals within China.
7 .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.
8 .Which one of the following statements is incorrect according to the rules of EIT?
A Companies shall file annual tax return of EIT and make the final settlement within 5.months following the end of each tax year B Branches set up in China by resident enterprise has no identification of Chinese legal.person, should pay EIT on the consolidate calculation basis C Monthly or quarterly...
9 .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% of ( ) is calculated in accordance with which insurance?
A Price B Freight C Price and freight D Price, freight and other related expenses
10 .Which of following current policies about enterprise income tax incentives is TURE?(1) The newly established integrated circuit design enterprise within China and eligible software enterprise, EIT exemption is given in five years from profi-t making year.(2) Income from smal-l scale and low-profits enterprise shall include in the taxable income at a reduced rate of 50% , and enterprise income tax shall be taxed at 20% , ie.effectively at 10% .(3) Encouraged industries in the West Regions shall be subject to enterprise income tax at a reduced rate of 15% .(4) Investments used by enterprise for purchasing special equipment can be credit as 10% proportion from tax payable.
A (1) and (2) only B (1) and (3) only C (2), (3) and (4) only D All of the above
