Whichofthefollowingstatement(s-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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Whichofthefollowingstatement(s)inrespectofthesystemofmakingtaxreturnofindividual

A、TherearetwomethodsforthepayingindividnalincometaxbyaChinesetaxpayer:thetaxwithholdingagentwithholdingtaxatsourceandself-declarationbytaxpayer.

B、taxpayerwithanannualincomesofoverRMB120,000needstovoluntarilydeclareandpayindividualincometax.

C、sfortheincomeacquiredfromoverseas,ifthetaxhasalreadybeenpaidoverseas,itisunnecessarytoredeclareandpayindividualincometaxinChina.

D、IfwagesandsalariesareacquiredattwoormoreplacesinChina,itisnecessaryfortheindividualtovoluntarilydeclareandpayindividualincometax.

正确答案:C

答案解析:Incomeisacquiredfromoverseas,eveniftaxhasbeenpaidoverseas,itisstillnecessarytoself-reportingandpayindividualincometax.

WhichofthefollowingtaxesisacentralandlocalsharedtaxandiscollectedbyStatetax

A、Individualincometax

B、onsumptiontax

C、Landappreciationtax

D、Valueaddedtax

正确答案:D

答案解析:Individualincometaxispaidatthelocaltaxbureau.ConsumptiontaxispaidattheStatetaxbureau,anditbelongstocentraltax,insteadofsharedtax.Landappreciationtaxisclassifiedintolocaltaxwhichisleviedbylocalgovernme

Whichofthefollowingstatement(s)inrespectoftaxwithholdingandremittingsystemis

A、ThesystemoftaxwithholdingandremittingusuallyoccurswhenthetaxpayerisanindividualandtheoverseastaxpayerobtainsChina-sourcedincome.

B、Thewithholdingandpaymentoftaxbyawithholdingagentshallbelimitedtothescopespecifiedbylawsandadministrativestatues,andshallbeperformedaccordingtothecollectionstandardsstipulatedbylaws.

C、Whenthetaxwithholdingagentperformstheirobligationoftaxwithholdingandcollectionbylaw,thetaxpayershallnotrefuse.

D、withholdingagentwhichfailstowithholdorcollecttheamountoftax,taxauthoritiesshallpursuethetaxpayment,andimposedapenaltyof50%tofivetimesofthetaxamountfailtowithholdorcollecttheamountoftax.

正确答案:D,专业课帮手薇信:xzs9519

答案解析:Awithholdingagentwhichfailstowithholdorcollecttheamountoftax,taxauthoritiesshallpursuethetaxpayment,andimposedapenaltyof50%tothreetimesofthetaxamountfailtowithholdorcollecttheamountoftax.

Whichofthefollowingstatementabouttaxincludedinpriceandtaxexcludedinpriceis

A、Thetaxationoftaxexcludedinpriceisindependentoftaxableprice,andthetaxationbasisforcalculatingtaxexcludedinpriceexcludestaxationitself.

B、Thetaxationbasisofvalueaddedtaxexcludesvalueaddedtax;thereforevalueaddedtaxistaxexcludedinprice.

C、Thetaxationbasisofconsumptiontaxincludesconsumptiontaxitself;thereforeconsumptiontaxistaxincludedinprice.

D、Theformulaforcalculatingthetaxationoftaxincludedinprice:taxation=priceexcludingtax×taxrate.

正确答案:D,普法考试帮手薇Xin[xzs9523]

答案解析:Withregardtotaxincludedinprice,taxisapartofpricefortaxassessment.Theequationforcalculatingtheamountoftaxincludedinpriceis:taxamount=priceincludingtax×taxrate.

Whichoftheabovecircumstance(s)doesthetaxpayerneedtoalteritstaxregistration?

A、(1)only

B、(1)and(2)only

C、(3)and(4)only

D、(1),(2)and(3)only

正确答案:C

答案解析:Business(4)belongstothechangeofbusinesssiteandinvolvesthechangeofcompetenttaxauthorities,soitisataxderegistration.

WhichkindoflegalhierarchydoestheEnterpriseIncomeTaxLawofthePeople’sRepublicof

A、TaxadministrativerulesformulatedbytheMinistryofFinance.

B、TaxnoticesandrulingsformulatedbystateAdministrationofTaxation.

C、TaxadministrativeregulationformulatedbytheStateCouncil.

D、TaxlawsformulatedbyNationalPeople’sCongress.

正确答案:D

答案解析:ThelawshavingbeenofficiallyestablishedbyNationalPeople’sCongressanditsstandingcommitteeinclude:TheEnterpriseIncomeTaxLawofthePeople’sRepublicofChina,TheIndividualIncomeTaxLawofthePeople’sRepublicofChi

某企业生产的某系列高档化妆品,用于下列用途时应征收消费税的有()。

A、促销活动中赠送品

B、本企业职工运动会奖品

C、加工生产其他系列高档化妆品

D、电视广告的样品

正确答案:ABD

答案解析:继续加工生产其他系列高档化妆品属于将自产自用的应税消费品用于连续生产应税消费品的情形,不缴纳消费税。

Whichofthefollowingitemsdoesnotneedderegistrationtax?

A、Thebusinesslicenseofthetaxpayerisrevoked.

B、Thetaxpayergoesbankruptduetoinsolvency.

C、Thetaxpayerleavestheoriginaljurisdictionduetotherelationtoanotherprovince.

D、Thetaxpayerchangesbusinessscope.

正确答案:D,考试助理薇信:xzs9523

答案解析:OptionDiswithinthescopeofalterationtaxregistration.

Whichofthefollowingstatement(s)aboutdirecttaxandindirecttaxis/arecorrect?

A、(1)only

B、(1)and(2)only

C、(3)and(4)only

D、lloftheabove

正确答案:D

答案解析:Sincetaxburdenofdirecttaxationcannotbetransferred,taxpayerofdirecttaxationisthetaxbearer.Sincetaxburdenofindirecttaxationcanbetransferredtoconsumers,taxpayerofindirecttaxationisusuallynotthetaxbearer.

Whichofthefollowingtax(es)is/aregoodsandservicestax.

A、(1)only

B、(1)and(2)only

C、(3)and(4)only

D、(1),(2)and(4)only

正确答案:B,华医网助手微Xin【xzs9519】

答案解析:GoodsandServiceTaxmainlyplaysaregulatingroleinproduction,distributionorserviceindustry,includingVAT,consumptiontaxandcustomsduty.