Whichoneofthefollowingoptionss-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

搜题目使用:法宣在线题库神器(gongxuke.net

Whichoneofthefollowingoptionsshouldbetaxedonthebasisof”interestsanddividends”?

A、Interestfromenterprise’sdebenture

B、Individualinvestorinthepartnershipboughtpersonalownhouseusingmoneyfrompartnership’scapital

C、wardobtainedfromraffleofastore

D、mployeesobtainedbonusfromtheiremployer

正确答案:A

答案解析:OptionBshouldbetaxedonthebasisofprivately-ownedbusinessoperations;optionCshouldbetaxedonthebasisofincidentalincome;optionDshouldbetaxedonthebasisofwagesandsalaries.

Mr.Ding,isaChinataxresident,hisincomestatuesin2016wereasfollows:

A、RMB3,675

B、RMB4,425

C、RMB4,750

D、RMB5,025

正确答案:A

答案解析:Monthlytaxpayable=(4,000-3,500)×3%×12=RMB180;theannualbonus:36,000/12=RMB3,000,theapplicabletaxrateis10%,quickdeductionfactorisRMB105,taxpayableofannualbonus=36,000×10%-105=RMB3,495.Totalannualtaxpaya

Ms.WangisaChinesecitizen.Shehadthefollowingsubsidiesandallowances:

A、(1)only

B、(2)and(3)only

C、(1),(2)and(3)only

D、lloftheabove

正确答案:C

答案解析:Thepaymentssuchasone-childallowance,babynursingsubsidies,businesstripssubsidiesormealsubsidiesoutsideofficesubsidiesandsubsidiesofthecivilservantsandetc.,areexcludedfromincometax.

Ifanindividualhasreceivedincomefrompublicationinformofbookornewspaper,whichcategorywillbetaxedunderindividualincometax?

A、Wagesandsalaries

B、onsiderationfrompersonallabourservices

C、Royalties

D、Incomefromauthorship

正确答案:D

答案解析:Theincomederivedfromthepublicationsuchasbooksornewspaperistaxedonthebasisofincomefromauthorship.

Mr.ZhangisaChinesecitizen,hasdomicileinChina,in2016heearnedincomeasfollowing:

A、RMB1,680

B、RMB1,980

C、RMB2,340

D、RMB2,220

正确答案:D

答案解析:Mr.ZhangisnotemployedbyCompanyB,theincomefromCompanyBshouldbeclassifiedasserviceincomeandliableforIIT.IITpayableofwagesandsalaries=(5,000-3,500)×3%×12=RMB540IITpayableofserviceincome=(1,500-800)×20%×1

AChinesefamouswriterpublishedaful-llengthnovelin2016:

A、RMB4,480

B、RMB19,840

C、RMB14,480

D、RMB18,800

正确答案:B

答案解析:Proceedsfromauctionshouldbetaxedonthebasisofroyalties,limitoftaxcreditofIIT=200,000×(1-20%)×20%=RMB32,000,whichismorethanthetaxdueofRMB20,000paidoutsideChina.IITpayableinChina=(30,000+40,000)×(1-20%)×

Mr.Chen,Chinesecitizen,hesetupaprivately-ownedbusiness,thetradingprofitwasRMB100,000in2016:

A、RMB11,250

B、RMB15,250

C、RMB25,250

D、RMB27,250

正确答案:D,小助手微xin:(xzs9529)

答案解析:Taxableincome=100,000+62,000-42,000=RMB120,000;Taxpayable=120,000×35%-14,750=RMB27,250

Mr.Zhang,aChineseresident,contractedaprojectofhousemaintenance.Theprojectwasplannedtofinishwithin3months.TheownerpaidconsiderationofRMB30,000inthefirstmonthaccordingtotheschedule,RMB10,000inthesecondm

A、RMB8,000

B、RMB8,400

C、RMB10,000

D、RMB12,000

正确答案:C

答案解析:Thefeeofhousingmaintenance3timesshallbecombinedintoonetransactionalthoughitpaidinstallments,theallowancecanonlybedeductedonce,IITpayable=50,000×(1-20%)×30%-2,000=RMB10,000.

Mr.ZhangisaChinesecitizen,hehadthefollowingactivitiesduringtheNationalday:

A、(1)only

B、(1),(2)only

C、(3),(4)only

D、lloftheabove

正确答案:C

答案解析:Item(1),(2)arenon-taxable;item(3),(4)shouldbetaxedonthebasisofincidentalincome.

Mr.LiisaChinataxresident,hehadthefollowingincomein2016:

A、(1)only

B、(1),(2)only

C、(3),(4)only

D、lloftheabove

正确答案:B,继续教育帮手Weixin:【xzs9529】

答案解析:Item(3)istheannualbonusespaidbytheemploymentcompany,whichisthewagesandsalaries;item(4),commissionfromlotterysoldbysetupbettingcentershouldbetaxedonthebasisofprivately-ownedbusinessoperations.