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:
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1 .If any of the following circumstances occurs to a taxpayer:(1) The legal representative of Enterprise A is changed from Li Ping to Zhang Fang due to the change of shareholders.(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) Due to the excellent economic performance, the shareholders of Enterprise C make additional investment, thus increasing the capital from RMB 5,000,000 to RMB 7,000,000.(4) Due to the expansion of business scope, the head office of Enterprise D is relocated from Hebei Province to Beijing.Which of above-mentioned circumstances does the taxpayer need to alter its tax registration?
A (1) only B (1) and (2) only C (3) and (4) only D (1), (2) and (3) only
2 .Which of the following statements in respect of tax withholding and remitting system is incorrect?
A The system of tax withholding and remitting usually occurs when the taxpayer is anindividual and the overseas taxpayer obtained China-sourced income. B The tax withholding and collection of withholding agent shall be limited to the scopespecified by laws and administrative statues, and shall be pe...
3 .Which of the following statements in respect of the system of making tax return of individual income tax by individual taxpayer is incorrect?
A There are two methods that adopted for the tax amount payable of a Chinese taxpayerof individual income tax: the tax withholding agent withhold tax at source and selfdeclarationby taxpayer. B A taxpayer with an annual wages and salaries of over RMB 120,000 needs to voluntarilydeclare and pay indiv...
4 .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)
5 .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...
7 .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
8 .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
9 .Who makes regulations of tax authority?
A National People's Congress and Standing Committee B State Council C Local People's Congress and Standing Committee D Finance department and State Administration of Taxation
10 .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
