EngineerLi,developedatechnical-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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EngineerLi,developedatechnicalknow-howinAugust2016andtransferredtheuse-rightoftechnicalknow-howtotheotherenterprise,heobtainedtheconsiderationofRMB90,000fromtheroyaltytransferring(donatedRMB20,000toap

A、RMB17,600

B、RMB10,800

C、RMB10,600

D、RMB10,400

正确答案:D

答案解析:Limitofdeductibledonation=90,000×(1-20%)×30%=RMB21,600,theamountofdonationislessthanRMB21,600,thustheamountcouldbetotallydeducted,taxpayableofIIT=(90,000×(1-20%)-20,000)×20%=RMB10,400

AChinesecitizen,Mr.Lirentouthisshopinacityin2016,theannualrentofRMB60,000wasagreedwithtenant,theperiodisoneyear.

A、RMB8,878

B、RMB8,960

C、RMB9,050

D、RMB9,600

正确答案:D

答案解析:Rentincomeistaxedonmonthlybasis,themonthlyrentwas60,000÷12=RMB5,000,taxdueofmonthlyrentincome=5,000×(1-20%)×20%=RMB800Totalyearlytaxdueofrentincome=800×12=RMB9,600

Mr.Zhao,aChinesecitizen,receivedRMB20,000publishingremuneration,andhedonatedRMB8,000toawelfarecenterviaacivilaffairsdepartment.

A、RMB2,240

B、RMB1,120

C、RMB1,568

D、RMB2,540

正确答案:C

答案解析:Limitofpublicwelfaredonation=20,000×(1-20%)×30%=RMB4,800islessthanpaymentactuallydonatedRMB8,000,whichcouldbedeductedbeforeIITwasRMB4,800.Taxpayable=(20,000×(1-20%)-4,800)×20%×(1-30%)=RMB1,568

Ms.ChenisaChinesecitizen,sheobtainedarewardofRMB20,000bythechanceofaraffleinastore,theamountshereceivedwasnetincomeexcludingtaxesandthestorepaidthetaxliabilityofthereward.

A、RMB2,800

B、RMB4,000

C、RMB5,000

D、RMB3,200

正确答案:C

答案解析:Gross-upincome=20,000/(1-20%)=RMB25,000Taxpayable=25,000×20%=RMB5,000

Anindividualhasthefollowingincomes:

A、(1)only

B、(2),(3)only

C、(1),(3),(4)only

D、lloftheabove

正确答案:C

答案解析:Item(2),thetradingprofitofprivately-ownedbusinessshouldmakeself-assessment.

Mr.Zhang,aChinesecitizen,obtainedincomeinOctober2016wasasfollows:

A、RMB432

B、RMB240

C、RMB120

D、RMB180

正确答案:C

答案解析:IITpayable=1,200×50%×20%=RMB120.Accordingtothecurrentregulations,theinterestfrombankdepositandgainfromstocktransferofChineselistedcompanyaretaxexempt.

SimisaforeignerworkedinChina,hehadthefollowingincomesin2016:

A、(1)only

B、(2),(3)only

C、(1),(4)only

D、lloftheabove

正确答案:D,专业课助理薇信[go2learn_net]

答案解析:Subsidiesofaccommodation,meal,removalandlaundryfortheforeignersareexemptIIT,itshouldbeobtainedbythewayofreimbursementbasisornon-cashbenefit;thehome-visitingsubsidies,languagetrainingsubsidiesandeducat

IITtaxpayableofprivately-ownedbusinessandpartnershipshouldbecalculatedontheannualbasisandpaidonmonthlyorquarterlybasisinadvance,thetaxpayershouldsummitthereturnin()aftertheendofthemonthorquarter,andan

A、7days

B、10days

C、15days

D、20days

正确答案:C

答案解析:Fortaxablepaymentsreceivedbyinvestorsofindustrialandcommercialsoleproprietors,investorsofsoleindividualproprietorshipenterprisesandpartnerships,IITshouldbepaidinadvanceonmonthlyorquarterlybasis.Theset

AChinesecitizen,Mr.Wanginvestedinanunlistedcompany,held10%oftheshareequity.

A、RMB12,000

B、RMB22,000

C、RMB24,000

D、RMB32,000

正确答案:C

答案解析:Thesubstanceofpurchasingcarsforshareholdersandregisteringtheownershipofthecarsintheshareholder’snameisdistributionwithnon-cashdividends,whichshouldbetaxedonthebasisofinterestsanddividends.IITpayable=(