税收基础-测试（Tax Fundamentals - Testing）

1、税收基础-测试（Tax Fundamentals - Testing）Financial planner professional national vocational qualification three special test questions tax base (2 points per subject, 50 questions, a total of 100 points)First, individual choice questions (first 35 questions). Every day there is only one best answer. Pleas

2、e choose the correct answer1, the following does not belong to the characteristics of tax is ().A. political, B., gratuitous, C., fixed D., mandatory answer Aanalysis this article examines the three characteristics of taxation.2, for the excessive progressive tax rates, the following statement is in

3、correct.A. according to the tax basis of different parts of the progressive tax, B. calculation method simple, easy to calculate C., the current personal income tax with excess progressive tax rate, D. tax burden is more reasonable answer Banalysis the characteristics of excess progressive tax rate

4、are investigated in this paper. The method has different tax rates for different parts. Therefore, the calculation method is complex, and the larger the number of tax bases, the more the distance between them, the more steps are taken.3, as regards tax reduction and exemption, the following statemen

5、t is incorrect.A. exemption is the amount of tax exempt from taxation. B. countries should allow individuals to deduct part of their cost from income when they levy taxes on individuals, free of tax C.For taxpayers, tax credits the same amount of expense deduction is more cost-effective than some D.

6、 tax credit refers to allow taxpayers to directly deduct the amount of taxable income with other taxes answer D or some of the costs paidThe concept and characteristics of tax reduction and exemption are examined in this paper. Tax credits are defined as allowing taxpayers to directly reduce their t

7、ax payments at some expense or other taxes paid.4, as regards resident taxpayers, the following statement is correct.A. for the temporary departure, not less than 20 days, B. for temporary departure, not more than 60 days, C. residents taxpayers unlimited tax liability D.Living in China for 360 days

8、 in a tax year answer Canalysis this article examines the concept of resident taxpayers.5, the income from remuneration for the determination of each income, the provisions of the same matters are continuous income, to () the proceeds of the once.A. one month B. within the appointed time, C. one yea

9、r, D. three months answer Aanalytic the calculation standard of the labor remuneration.6, about the remuneration of the statement is correct ().The same A. reissues of income, should be regarded as the same remuneration from personal income tax levied on B.The same works published, for additional pr

10、int and additional royalties should be made, and previously published, publication royalties are regarded as two times, personal income tax levied on C.The same work first serialized in newspapers, and then published, should be regarded as a remuneration income tax D.The same works published, in ord

11、er to obtain remuneration or a prepaid payment of remuneration in the form of royalties income, should be consolidated into a D.analysis what remuneration standards, reprints, serial and published for the first time, count two times, printed and published for the first time, as the same time.7,The p

12、ersonal income through social organizations or government agencies within the territory of the Chinese to poor areas of education and other social welfare undertakings, and the areas suffering from serious natural disasters the donation, donation amount does not exceed the taxpayer to declare taxabl

13、e income of the 30% parts can be removed from the (Deduct from.A. taxable income, B., taxable income, C., pre tax income, D., after tax income answer Banalysis the exemption of donated income from this subject.In 8 and December 2009, Ms. Li received a salary of 10000 yuan, which required payment of

14、(RMB) wages, salaries and income taxes.A. 1025B. 1125C. 1225D. 1325 answer Cthe test analytical calculation of salary income tax payable, tax payable = (monthly income -2000) * applicable tax rate - quick deduction = (10000-2000) *0.2-375=1225.9, the calculation formula of the taxable income of indi

15、vidual industrial and commercial households in production and operation is correct.Tax payable = A. (monthly income - cost, expenses and losses) * applicable tax rate - quick deduction B. tax payable = taxable income * applicable tax rate C. tax payable = taxable income * applicable tax rate D.Tax p

16、ayable = taxable income * applicable tax rate - quick deduction D.analysis the tax inspection of individual industrial and commercial households calculation method, A is wrong, because the individual industrial and commercial households should be in units of years of tax, so the formula is: tax paya

17、ble = (total annual revenue - cost, expenses and losses) * applicable tax rate - quick deduction.In 10 and February 2009, Professor Zhang was teaching abroad and received 50 thousand yuan of remuneration for his work. He needed to pay his personal income tax.A. 10025, B. 10000, C. 8000, D. 9000, ans

18、wer Banalysis the paper calculates the amount of taxable income, the payable tax amount, =50000* (1-20%), *30%-2000=10000 (yuan).11, Mr. Wang purchased shares of listed companies, get 100 thousand yuan dividends, should pay () yuan income tax.A. 10000B. 20000C. 25000D. 15000 answer A what analytic c

19、alculation of the taxable amount of dividend income, interest, dividends, bonuses, contingent income are not deductible for any costs, but individual investors obtain dividend income from listed companies, has reduced 50% personal taxable income, in accordance with the current tax meter levy persona

20、l income tax, and taxes payable (=100000*50%*20%=10000 yuan).12, a transfer of housing, the purchase price of 200 thousand, during the maintenance (10 thousand) and decoration (50 thousand), the transfer of transaction costs and other costs related to the total (40 thousand), sold to get 1 million i

21、ncome, he needs to payYuans personal income tax.A. 120 thousand, B. 130 thousand, C. 140 thousand, D. 150 thousand, answer C what analytic calculation of the taxable amount of income from transfer of property, the amount of tax payable = (total income - the original value of the property - reasonabl

22、e taxes) *20%= (100-20-1-5-4) *20%=14 (million).13, foreign enterprises pay () the enterprise income tax.A. 15%B. 20%C. 25%D. 33% answer Canalysis the income tax rate of foreign enterprise is investigated. Domestic and foreign enterprises pay a unified income tax of 25%.14, eligible small profit ent

23、erprises, reduced () tax levied on corporate income tax.A. 15%, B. 20%, C. 25%, D. 33%, answer Banalysis the preferential policies of enterprise income tax are examined.15, engaged in wholesale or retail goods taxpayers, annual taxable sales in () more than 10000 yuan for the general taxpayer.A. 50,

24、 B. 80, C., 100D. 150, answer Banalysis this article examines the standard of general taxpayer. Productive enterprises have annual sales of more than 500 thousand; commercial enterprises have annual sales of more than 800 thousand; a sound accounting system.16, deed tax will be imposed (or) at a ran

25、ge of tax rates.A., 1%-3%, B., 3%-5%, C., 5%-7%, D., 7%-9% answers Banalysis the extent of the deed tax investigated.17 the following duties which are not covered by the tariff are.A. import duty, B., transit tax, C., re export tax, D. export tax answer CThe classification of customs duties is exami

26、ned here.18, Professor Zhao has developed a patent technology, transferred to a technology company, according to () Taxable stamp duty.A. technology contract, B. property right transfer book, according to C. rights, licenses, licenses, D., purchase and sale contracts answers Aanalysis the tax items

27、for stamp duty are examined here. Technical contracts: Contracts for technology development, transfer, consultancy, service, and documents used as contracts. Transfer of property rights data: including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technolog

28、y use rights and other transfer data. Rights, licenses, licenses: including housing property certificate issued by government departments, industrial and commercial business license, trademark registration certificate, patent certificate, land use permit. Contract of purchase and sale: including sup

29、ply, pre order, purchase, purchase and sale, combination and cooperation, adjustment, compensation trade and other contracts.In 19 and 2009, Mr Li made his income by renting his own home in accordance with the market price, and levied personal income tax at (the) rate.A. 10%B. 15%C. 20%D. 25% answer

30、 Aanalysis from January 1, 2001 onwards, the individual housing prices in accordance with the rental housing market residents, the property tax should be levied by half. (the original rate is 20%).20, at present, individuals buy and sell shares in accordance with the following () levy stamp duty.A.

31、bilateral levy 3 per thousand B., unilateral levy 1 per thousand C., bilateral levy 1 per thousand D., unilateral levy 3 per thousand answer BWith the approval of the State Council, the Ministry of finance has decided to adjust the stamp tax policy on securities transactions from September 19, 2008

32、onwards, from the current bilateral levy to unilateral levy, with a tax rate of 1 per thousand.21, the property tax in the current tax system is mainly ().A. property tax, B. deed tax, C. stamp duty, D. vehicle tax answer Aanalysis the contents of the property tax are examined.22, the tax policy rel

33、ated to personal finance is wrong.Get dividends, dividend A. shareholders, should to the face amount of bonus for the amount of income, individual income tax is calculated and paid B. individuals to obtain education savings deposit interest income exempt from personal income tax C.Individual investo

34、rs income from the allocation of funds shall not be subject to individual income tax D.Income from the transfer of shares shall be subject to individual income tax on the proceeds of personal property transfer answers DThe tax benefits related to personal finance are examined here. No personal incom

35、e tax shall be levied on the proceeds of the transfer of shares.23, housing rental tax, allowing the deduction of the repair costs to each () yuan is limited to one time, the deduction can not be completed, allowing it to continue to deduct the next time until the deduction.A. 600, B. 800, C. 1000,

36、D. 1200, answer Banalysis the individual income tax should be paid for individual rental housing. Individuals in the rental housing process stamp tax, property tax, business tax, urban maintenance and construction tax and education surcharges, may be paid tax (contribution) vouchers, from the rental

37、 housing income deducted. In addition, also permit the lessor to deduct to provide effective and accurate evidence, the burden of proof of the rental housing maintenance expenditure (usually for rental housing or rental occurred shortly before the repair cost). But the deductible repair fee is limit

38、ed to 800 yuan per time, and once deducted, it is allowed to be deducted at the next time until the deduction is completed.24, the individual to buy social welfare lottery, lottery, welfare relief lottery and sports lottery, a prize income of not more than (yuan) temporary free of personal income ta

39、x.A. 1000, B., 5000C. 10000, D. 20000, answer Canalysis for the individual purchase of social welfare lottery lottery, welfare lottery and sports lottery relief a lottery income of not more than 10000 yuan of personal income tax exemption, a lottery income of more than 10000 yuan, according to the p

40、rovisions of the tax law should be fully tax.25, about the basic social insurance for employees, the following statement is wrong.A. enterprise in accordance with government regulations for employees to pay the proportion of four insurance payments without paying personal income tax for B. individua

41、l housing provident fund shall be exempted from individual income tax C. personal basic pension to pay a small amount of personal income tax D.The basic social insurance money paid by individuals is deducted before tax answer CThis article examines the contents of basic social insurance benefits in

42、the important preferential policies for personal income tax. In our country, individuals do not need to pay personal income tax when they receive the basic pension.In 26 and March 2008, Miss Wang received a salary of 8000 yuan. Well, this month, Ms. Wang will have to pay personal income tax.A. 775B.

43、 325C. 825D. 950 answer Canalysis (8000-2000) *20%-375=825.27. The following formula for calculating the taxable amount of income from lease of property.A. whenever the income is not more than 4000 yuan, the tax payable = (each income - deductible items) * 20%B.When each income is not more than 4000

44、 yuan, the tax payable = (each income - deductible items - repair costs -800 yuan) * (1-20%) C.When each income exceeds $4000, the tax payable = (each income - deductible items - repair costs) * (1-20%) D.For each income of more than $4000, the amount of tax payable = (per income - deductible items

45、- repair costs) * (1-20%) * 20% answers DCalculation of the taxable amount of income from lease of property.Every time (month) not more than 4000 yuan of income, taxable income = each time (month) - income deduction items - repair costs (800 yuan limit) - RMB 800Every time (month) income of more tha

46、n $4000: taxable income = each time (month) - income deduction items - repair costs (800 yuan limit) * (120%).Tax payable = taxable income * applicable tax rate.28, the following options, temporarily exempt from personal income tax is the project.A. pension, B. relief, C. welfare benefits, D. foreig

47、n personal visit fee answer Danalysis ABC are exempt from personal income tax, and only D is temporarily exempt. Review must distinguish between exempt from the project, temporarily exempt from the project, after the application for exemption from the project.29, the income of the retirees shall be

48、paid in accordance with the individual income tax law after deducting the standard, and the individual income tax shall be paid according to the taxable items.A. wages, salaries, income, B., labor remuneration, C., other income, D., incidental income answers, Aanalysis personal part-time income shal

49、l pay individual income tax in accordance with the labor income taxable items; retirees and office revenue, in the deduction of individual income tax deduction standard according to the prescribed fee, pay individual income tax according to the taxable income from wages and salaries project.30. The

50、following items are exempt from individual income tax.A. dividends, dividends, proceeds from B. stock transfer, C. retiree salaries, salaries, income, D., trading securities (excluding shares) proceeds answers Banalysis it should be noted that the transfer of shares without a tax, without the stock

51、of securities, need to pay a tax.31, a university teacher Li a month to get royalties 30 thousand yuan, the need to pay royalties on the personal income tax amount (yuan).A. 3360B. 4500C. 4200D. 3200 answer Aanalysis taxable amount =30, 000 * (1 - 20%) * 20% * (1 - 30%) =3360 (yuan).32, engaged in w

52、holesale or retail goods taxpayers, annual taxable sales in () less than 10000 yuan for small-scale taxpayers.A. 50B. 80, C. 100, D. 180, answer Banalysis standards are: small scale taxpayers engaged in the production of goods or taxable services provided by taxpayers, and engaged in the production

53、of goods or provision of taxable services, and also engaged in the wholesale or retail of goods taxpayers, annual taxable sales of 500 thousand yuan in the following; engaged in the wholesale or retail goods, the taxpayer, taxable sales of 800 thousand yuan in the following year.33, domestic enterpr

54、ises pay () the enterprise income tax.A. 15%, B., 17%C. 25%, D. 33%, answer Canalysis the income tax of domestic and foreign enterprises is unified to 25%.34, Miss Zhang purchased shares received 200 thousand yuan dividend, should pay () yuan income tax.A. 10000, B. 20000, C., 40000D. 50000, answer

55、Banalysis in 2005 06 months 13 days, for individual investors from the dividend income of listed company, has reduced 50% personal taxable income; therefore, the amount of taxable income is 200000 * 50%=100000;Tax payable = taxable income * 20%=100000 * 20%=20000 yuan35, the consumption tax rate for

56、 cosmetics is ().A. 10%B. 20%C. 30%D. 40% answer Canalysis the consumption tax rate for cosmetics is 30%.Two, multiple-choice questions (thirty-sixth 45 questions). Every day there are more than one answer correctly. The wrong choice, choose less and more, did not score. Please choose the correct an

57、swer36, the tax rate is levied on the tax levy or the amount of levy, can be divided into () three.A. proportional tax rate, B. fixed tax rate, C. progressive tax rate, D. fixed tax rate, E. classification rate answer ABCAnalysis of the classification of tax rates.37, according to the different methods of tax, personal income tax system can be divided into ().A. classification, income tax system, B. comprehensive income tax system, C., progressive income tax system, D. mixed income tax system, E. differential i