2024年在线网课学习课堂《Introduction to tax laws of China（北京第二外国语学院 ）》单元测试考核答案.pdf

注：不含主观题
第 1 题
多选题
(2 分) In China, which of the following administrative departments be participate in the enactment of tax law rely on the authorization of the state legislature? A Ministry of FinanceB State Tax AdministrationC Ministry of Public SecurityD Ministry of Ecology and Environment
第 2 题
单选题
(1 分) Which of the following option belongs to goods and services taxes? A Deed TaxB Excise TaxC Stamp DutyD Individual Income Tax
第 3 题
单选题
(1 分) For the tax law components, Which the following option is the main sign that distinguish different taxes? A Tax linkB TaxpayersC Tax ratesD Taxable object
第 4 题
单选题
(1 分) Which of the following tax rate forms is most popular in China? A Flat tax rateB Fixed amount taxC Additional tax rateD Progressive tax rate
第 5 题
单选题
(1 分) Which of the following man is the chief of the Tariff and Classification Committee of the State Council? A Director of the State Tax AdministrationB Director of General Administration of CustomsC Minister of FinancialD Minister of Commerce
第 6 题
单选题
(1 分) Which of the following tax’s revenue is be shared between the central and local governments? A Deed Tax B Tobacco TaxC Resource TaxD Land Appreciation Tax
判断题
(1 分) There are 18 different kinds of taxes in China now.
第 8 题
判断题
(1 分) In China, there are four steps of the procedures for tax legislation: legislation proposal, examination, voting and promulgation.
第 9 题
判断题
(1 分) In China,the tax legislation is composed of laws, administrative regulations and rules, department rules, and local regulations and rules.
第 10 题
判断题
(1 分) If one economic activity is listed on the tax items, that means the economic activity is classified as a non-taxable item.
第 11 题
判断题
(1 分) At present, the excess progressive tax rate has been adopted in Corporate(Enterprise) Income Tax Law of China.
第 12 题
判断题
(1 分) The term “international tax law” refers to the overriding international law of taxation.
Exercises 2
第 1 题
单选题
(1 分) Which of following tax is the most common tax of China? A Excise Tax B Tobacco TaxC Value Added TaxD Individual Income Tax
第 2 题
单选题
(1 分) Which of the following economic activity is exempt from VAT? A Sale of antique booksB Importation of natural gasC Providing of repair and replacement serviceD Sale of goods which have not been used by the sellers
第 3 题
单选题
(1 分) Which of the following input VAT could be offset against output tax？ A Input tax about welfare of taxpayers’ employeeB Input tax on purchase of domestic passenger servicesC Import VAT incurred for goods which incur abnormal lossesD Input VAT that stated on the VAT ordinary invoices from the sellers
第 4 题
单选题
(1 分) Suppose a small-scale taxpayer X sells some goods at a tax- included price of 3090 yuan. The levy rate is 3%. How much VAT X should pay? A 60B 90C 92.7D 390
第 5 题
单选题
(1 分) There is a taxpayer, who provides a delivery service(the applicable tax rate is 6%) while selling an air condition(the applicable tax rate is 13%), and he does not separately calculate the sales. Which of the following tax rate should be apply for? A 0.06B 0.09C 0.11D 0.13
第 6 题
单选题
(1 分) Suppose a general taxpayer Y with a monthly excluded-VAT sales income of 10 million yuan. The applicable tax rate is 13%. Which of following option is the VAT output tax for the month ? A 1.15 million yuanB 1.3 million yuanC 1.45 million yuanD 1.6 million yuan
第 7 题
判断题
(1 分) Only the input tax statement in ordinary VAT invoice could be offset against the output tax.
第 8 题
判断题
(1 分) The annual VAT-able sales value of general taxpayer must be more than 5 million RMB yuan.
判断题
(1 分) VAT payable for general taxpayer is equal to the output tax minus the input tax.
第 10 题
判断题
(1 分) VAT exemption means that not only the output tax should not be levied, but also the input tax could not be credible.
第 11 题
判断题
(1 分) For the general taxpayers, zero rating is more favorable than VAT exemption.
第 12 题
判断题
(1 分) Taxpayers importing goods shall pay tax within twenty days after the issuance of the import VAT payment receipt by the customs office.
Exercises 3
第 1 题
单选题
(1 分) Which of following option is the earliest record of Excise Tax in China? A The emperor of Qin Dynasty issued an order to levy on tobaccoB The emperor of Han Dynasty issued an order to levy on tobaccoC The emperor of Qin Dynasty issued an order to levy on alcoholic drinksD The emperor of Han Dynasty issued an order to levy on alcoholic drinks
第 2 题
单选题
(1 分) In may 2019, a yacht factory sold a yacht to a individual customers and received a total amount of RMB 2 million yuan, in which the VAT was excluded. We know the applicable tax rate is 10%. Which of following option is the correct Excise Tax payable for this transaction? A 10 thousand yuanB 100 thousand yuanC 200 thousand yuanD 300 thousand yuan
第 3 题
单选题
(1 分) In may 2019, company X sold 10,000 litres gasoline and received a total amount of RMB 50,000 yuan, in which the VAT was excluded. We
know the applicable tax rate is 1.52 yuan per litre. Which of following option is the correct Excise Tax payable for this transaction? A 6,080 yuanB 7,600 yuanC 9,120 yuanD 15,200 yuan
第 4 题
单选题
(1 分) In July 2019, company X imported some foreign goods at the price of RMB 100,000 yuan. In addition, company X paid 20,000 yuan in freight and 10,000 yuan in insurance for above goods. We know the applicable tariff rate is 10%. Which of following option is the correct Customs Duty payable for this transaction? A 10,000 yuanB 11,000 yuanC 12,000 yuanD 13,000 yuan
第 5 题
单选题
(1 分) Which of following statement about the tax rate of UMCT is correct? A For the taxpayers located in the regions of towns and counties, the applicable tax rate is 1%B For the taxpayers located in the regions of towns and counties, the applicable tax rate is 5%C For the taxpayers located in the regions of towns and counties, the applicable tax rate is 7%D For the taxpayers not located in the regions of towns and counties, the applicable tax rate is 1%
第 6 题
单选题
(1 分) If your grandpa gives you a used pick-up truck as a birthday gift, what is the taxable price (or tax base) of this truck regarding the Vehicle Acquisition Tax? A zeroB The market price at which you can sell this truck to a car dealerC The initial purchase price-Value-Added TaxD The initial purchase price-Value-Added Tax+non-price expenses
第 7 题
判断题
(1 分) Excise Tax is levied on the production, consigning for processing or the importation of all consumer goods within the territory of China.
第 8 题
判断题
(1 分) The composite method of calculating Excise Tax payable is only applicable to two taxable consumer goods – cigarette and white spirit.
第 9 题
判断题
(1 分) For imported taxable consumer goods, the tax shall be reported and paid by the importers or their agents to the customs offices where the imports are declared.
第 10 题
判断题
(1 分) The more tariffs are imposed on foreign goods, the higher the price will be, and the fewer foreign goods will be purchased by domestic
consumers.
第 11 题
判断题
(1 分) ALL tax revenue of Urban Maintenance and Construction Tax is assigned to the local governments.
第 12 题
判断题
(1 分) The Vehicle Acquisition Tax payable is a proportion of the taxable price of an acquired vehicle
Exercises 4
第 1 题
多选题
(2 分) Which of the following situations is/are possible? A An enterprise pays a lot of income tax and very little value-added taxB An enterprise pays a lot of income tax and a lot of value-added taxC An enterprise pays very little income tax and a lot of value-added taxD An enterprise pays very little income tax and very little value-added tax
第 2 题
单选题
(1 分) According to the economic rationale of taxation, which of the following items is a non-taxable income intead of a tax exmption? A interest income from government bondsB treasury subsidyC a charity’s non-profit-making incomeD dividend income from equity investment
第 3 题
单选题
(1 分) The “x+y” tax holiday refers to which of the following explanations? A X years of 50% reduction followed by Y years of full exemptionB X years of full exemption followed by Y years of 50% reductionC X years of 15% tax rate followed by Y years of 10% tax rate D X years of 10% tax rate followed by Y years of 15% tax rate
第 4 题
多选题
(2 分) Which of the following enterprises may qualify a reduced tax rate? A Small-scale enterprisesB State encouraged high and new technology enterprisesC Qualified enterprises which are established in one of the western regions of ChinaD Non-resident enterprises
第 5 题
多选题
(2 分) Tax Incentives of EIT can take which of the following form(s)? A
Reduced tax ratesB Super deductionC Tax creditD Non-taxable income
第 6 题
多选题
(2 分) Which of the following statements is/are correct regarding the BEPS Project? A The BEPS Project is an international colloboration and cannot be fulfilled by a single country or organization.B The major target of the BEPS Project is domestic enterprises that abuse tax planning strategies to avoid paying taxes.C The BEPS Project is mainly carried out among OECD and G20 countries. D The BEPS Project is not just a conceptual framework. It has 15 action plans and many are already in the implementation phase.
第 7 题
判断题
(1 分) Non-resident enterprises are not tax payers for Corporate Income Tax.
第 8 题
判断题
(1 分) Expenses should be deducted in the period they are incurred.
第 9 题
判断题
(1 分) Within the context of tax treaties, a source country refers to a country that provides investment for another country.
第 10 题
判断题
(1 分) The BEPS Project refers to tax planning strategies used by multinational enterprises or (MNEs) that exploit gaps and mismatches in tax rules to avoid paying tax.
Exercises 5
第 1 题
单选题
(1 分) For the calculation of IIT payable, which of following taxable item is subject to the method of annually levy? A General income earned by resident individualsB Occasional Income earned by non-resident individualsC Wages and salary income earned by non-resident individualsD Interests, dividends and bonuses earned by resident individuals
第 2 题
多选题
(2 分) Who is liable to pay IIT in China? Which of following options are should be considered according to the tax law? A the source of the incomeB whether the person is an expatriateC whether the person is domiciled in ChinaD how long the person has been living in China
第 3 题
单选题
(1 分) Which of following time was the newest individual income tax reform of China be effective on ? A 2019-01-01 00:00:00B 2019-02-01 00:00:00C 2019-04-01 00:00:00D 2019-10-01 00:00:00
第 4 题
单选题
(1 分) Which of following taxable items are composed by the general income? A RoyaltiesB Labor remunerationC Author’s remunerationD Wage and salary income
第 5 题
单选题
(1 分) In July 2019, Mr. Zhang sold a personal house of China at the price of 600,000 yuan . We know the original value of this house is 400,000 yuan, and Mr. Zhang pays other relevant fees amounting to 50,000
yuan for the deal of this house. Which of following option is the correct IIT payable for Mr. Zhang for the above transaction? (The IIT rate of for income derived from transfer of property is 20%). A 30,000 yuanB 40,000 yuanC 110,000 yuan D 120,000 yuan
第 6 题
判断题
(1 分) Certain types of interest income, such as interest on bank savings account deposits, State treasury bonds issued by the Ministry of Finance and approved education savings funds, are exempt from the IIT of China.
第 7 题
判断题
(1 分) I am from Hong Kong, and I have obtained some income from China mianland without residing in China mianland. So I am subject to IIT of PRC.
第 8 题
判断题
(1 分 ) For general income, a monthly personal exemption of RMB5,000/annual personal exemption of RMB60,000 is generally applicable per individual.
第 9 题
判断题
(1 分) For IIT, the tax year of China equals to calendar year.
第 10 题
判断题
(1 分) In China, the salaries and wages income of non-China tax resident is subject to full progressive IIT rates.
Exercises 6
第 1 题
多选题
(2 分) Which of following methods is/are used to determine the tax base for taxable pollutants of Environmental Protection Tax ? A The tax basis for taxable air pollutants shall be determined on the basis of the pollution equivalents converted from pollutant emissionsB The tax basis for taxable water pollutants shall be determined on the basis of the pollutant equivalents converted from pollutant dischargesC The tax basis
for taxable solid wastes shall be determined on the basis of the discharges of solid wastes and The tax basis for taxable notices shall be determined on the basis of the decibels in excess of the standards as prescribed by the stateD abc
第 2 题
单选题
(1 分) In case a taxpayer loses its tax registration certificate, it shall, within ( ) days, report the matter in writing to the competent tax authority and declare it invalid in a newspaper. At the same time, he shall apply to the competent tax authorities for a replacement tax registration certificate by virtue of the statement of loss published in newspapers and magazines. A 60B 30C 15D 10
第 3 题
单选题
(1 分) In accordance with the provisions of the tax administrative review, if a decision of the administrative review cannot be made within the prescribed time limit, it may be extended appropriately with the approval of the person in charge of the administrative review organ, and the applicant and the defending party of the application shall be informed; However, the delay shall not exceed ( ). A 15 daysB 30 daysC 45 daysD 60 days
第 4 题
单选题
(1 分) An applicant for tax administrative review may file an application for administrative review within ( ) days of knowing that the tax authority has taken a specific administrative act. A 15B 30C 45D 60
第 5 题
判断题
(1 分) The resource tax is a kind of tax levied on the taxable amount of the unit and individual for the production of the taxable mineral products and the production salt in our country.
第 6 题
判断题
(1 分) Tax registrations is a legal system for tax authorities to register taxpayers’ production and business activities and implement tax administration on the basis of it.
第 7 题
判断题
(1 分) Tax collection and administration law is the general term of relevant laws and regulations on tax collection and administration, including relevant laws, regulations and rules on tax collection and administration.
第 8 题
判断题
(1 分) Tax control management is an important part of tax collection management, and it is also a new concept put forward recently.
第 9 题
判断题
(1 分 ) The cancellation of tax registration refers to the tax registration procedures reported to the tax authorities when the tax payment obligation is terminated due to fundamental changes in the tax registration contents.
第 10 题
判断题
(1 分) The resource tax is a kind of tax which only levied on the taxable amount of the unit and individual for the production of the taxable mineral products in our country.
Exercises 7
第 1 题
单选题
(1 分) The calculation of the property tax payable can be divided into the following two cases. Which of following option about the calculation formula is correct? A (1) Tax is based on the original value of the property
Tax payable = original value of the property × (1-10% or 30%) × tax rate (1.2%)
(2) Tax is calculated on the basis of real estate rental income
Tax payable = rental income × tax rate (12%)B (1) Tax is based on the original value of the property
Tax payable = original value of the property × (1-10% or 30%) × tax rate (1.2%)
(2) Tax is calculated on the basis of real estate rental income
Tax payable = rental income × tax rate (20%)C (1) Tax is based on the
original value of the property
Tax payable = original value of the property × (1-10% or 30%) × tax rate (2.0%)
(2) Tax is calculated on the basis of real estate rental income Tax payable = rental income × tax rate (20%)D none of above
第 2 题
单选题
(1 分) Which of following option is the correct range of Deed tax rate? A 1%-3%B 3%-5%C 2%-5%D above 5%
第 3 题
单选题
(1 分) Several units share the right to use the land, with one party accounting for 60% and the other two parties accounting for 20% respectively. If the tax amount calculated is 1 million yuan, the land and township use tax shall be paid at the amounts? A 60 20 20 B 20 20 20C 60 60 60D 20 60 60
第 4 题
单选题
(1 分) Among the following items, the tax exemption items directly provided for in the provisional regulations on the use of land in cities and towns are ? A Land used for individual residential buildings and yardsB Land used by religious templesC The dormitory of the family of duty – free unit worker USES the landD Private hospitals, nurseries and children care use
第 5 题
多选题
(2 分) Which of the following factor(s) determines the Vehicle and Vessel Tax payable? A The deadweight of a vehicleB The purchase price of a vehicleC The deadweight of a vesselD The length of a vessel
第 6 题
判断题
(1 分) Real Estate Tax is a kind of property tax levied on property owners according to the residual value of housing or rental income.
判断题
(1 分) Property tax belongs to individual property tax in property tax, whose tax object is only housing.
第 8 题
判断题
(1 分) The taxpayers of deed tax are the units and individuals who transfer land, housing ownership and bear it within China.
第 9 题
判断题
(1 分) The Vehicle and Vessel Tax payable is a proportion of the taxable price of the vehicle or vessel in question
第 10 题
判断题
(1 分) The tax per unit for the same type of vehicles/vessels may vary in different provinces across the country.
Exercises 8
第 1 题
单选题
(1 分) Which of following option about the exchange of self-owned residential real estate between individuals can be verified by the local tax authorities? A There is no Land Appreciation TaxB Exemption from Land Appreciation TaxC Land Appreciation Tax is levied by halfD Land Appreciation Tax shall be levied in accordance with the normal tax rules
第 2 题
多选题
(2 分) Which of following land occupy behavior for non-agricultural construction shall be taxed on the occupation of cultivated land？ A WoodlandB GrasslandC Shoals in fishery watersD Aquaculture water
第 3 题
多选题
(2 分) Which of the following economic documents is subject to Stamp Tax? A A business contract signed in China between a chinese company and a foreign business personB A business contract signed in China between a foreign company and Chinese householdC A business contract signed in a foreign country between a Chinese company and a foreign companyD A
business contract signed in a foreign country between two Chinese
companies
第 4 题
单选题
(1 分) Which of following vessel is subject to Vessel Tonnage Tax of China? A giant tankerB police vesselC fishing vesselD military vessel
第 5 题
单选题
(1 分) In January 2019, tobacco company X purchased 10,000 kilograms of tobacco. The price was 50 yuan per kilogram, totaling 500,000 yuan. We know the tobacco tax rate is 20%, so which of following option is the correct tobacco tax payable for this transaction? A 10 yuanB 2,000 yuanC 100,000 yuanD 110,000 yuan
第 6 题
判断题
(1 分) In calculating the land Appreciation tax, the sales expenses are allowed to be deducted according to the facts.
第 7 题
判断题
(1 分) The collection of farmland occupation taxes has played an important role in promoting the rational use of land resources, and strengthening the protection of arable land.
第 8 题
判断题
(1 分) A Stamp Tax payer must stick adequate tax stamps to relevant economic documents immediately after they take effect.
第 9 题
判断题
(1 分) According to the tax rate table, the larger the net tonnage of the vessel, and the longer period of the license for application, the more Vessel Tonnage Tax shall pay.
第 10 题
判断题
(1 分 ) According to the tax law, the companies who purchase tobacco(including air-fried tobacco and roasted tobacco) within the
territory of China are the payers of tobacco tax.

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