XYLtdisavalueaddedtax(VAT)gene-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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XYLtdisavalueaddedtax(VAT)generaltaxpayer.WhatarethedeadlinesforXYLtdin

A、MonthlyVAT:10thofeachmonth;AnnualEIT:31March

B、MonthlyVAT:15thofeachmonth;AnnualEIT:31May

C、MonthlyVAT:Lastdayofeachmonth;AnnualEIT:31May

D、MonthlyVAT:Firstdayofeachmonth;AnnualEIT:31March

正确答案:B,华医网帮手微信:(xzs9523)

答案解析:B

Whichoftheabovestatement(s)aboutthetaxdeclarationofEnterpriseincometaxof

A、(1)only

B、(1)and(2)only

C、(3)and(4)only

D、lloftheabove

正确答案:D

答案解析:Thetaxdeclarationofenterpriseincometaxoftheabove-mentionedenterpriseareallcorrect.

Ifataxpayeroverpaysthetaxpayable,taxauthoritiesshallimmediatelyrefunditafter

A、1year

B、3years

C、5years

D、15years

正确答案:B

答案解析:AccordingtoprovisionsofTaxAdministrationandCollectionLaw,ifthetaxpayerspayexcesstax,thetaxauthoritiesshallimmediatelyrefundtheexcessamountafterdiscovery.Iftaxpayerdiscoversitwithin3yearsafterthetaxiss

Whichofthefollowingsarecorrect?

A、(1)and(4)only

B、(2)and(3)only

C、(3)only

D、(2)only

正确答案:A,华医网帮手Weixin:[xzs9519]

答案解析:Item2wasissuedbystatecouncil.Item3wasissuedbytheStandingCommitteeoftheNationalPeople’sCongress.

Whichtype(s)oftaxjurisdictionis(are)adoptedbyChina?

A、Territorialandcitisen

B、Residentandcitisen

C、Territorialandresident

D、Resident

正确答案:C

答案解析:C

CompanyShasanunderpaymentofVATofRMB95,800whenthetaxauthorityconducted

A、Latepaymentsurcharge:1,102;Penaltyrangingfrom:2,000to95,800

B、Latepaymentsurcharge:1,150;Penaltyrangingfrom:95,800to287,400

C、Latepaymentsurcharge:1,102;Penaltyrangingfrom:47,900to287,400

D、Latepaymentsurcharge:1,150;Penaltyrangingfrom:47,900to479,000

正确答案:D

答案解析:Thelatepaymentsurcharge=95,800×0.05%×24=RMB1,15024days(from16to31July,andfrom1to8August)Thepenaltyfrom50%to5times=RMB47,900to479,00

Withregardtorelevantregulationsoftax-relatedadministrativeappealandadministrative

A、isputearisingfromtaxcollection,tax-relatedadministrativeappealisaninevitablepre-procedureoftax-relatedadministrativelitigation.Withoutappeal,nolitigationcanbefiledwiththecourt.Onlywhentheresultofappea

B、Ifthetaxpayerrejectsthespecificadministrativeactperformedbythetaxauthorities,canhe/she/itsubmitanapplicationoftax-relatedadministrativeappealtothetaxauthoritieswhichhasperformedthespecificadministrati

C、eforeadministrativeappealisputforwardagainsttheadministrativeactoftaxcollection,theapplicantmustpaytaxandlatepaymentsurchargebylaworprovideacorrespondingguaranteebylawfirstly.

D、Iftherelevantpartyrejectsanynon-tax-collectionspecificadministrativeacts,thepartycanapplyforadministrativeappeal,andcanalsodirectlytakeanadministrativelitigation.

正确答案:B,公需科目助理Weixin(xzs9523)

答案解析:Tax-relatedadministrativeappealshallbeputforwardtothesuperiortaxauthoritieswhichhasperformedthespecifictax-relatedadministrativebehaviors.

Whichofthefollowingtaxbureaucollectsindividualincometax(IIT)andwhatisthedeadline

A、Taxbureau:Localtaxbureau;Deadline:15January

B、Taxbureau:Statetaxbureau;Deadline:31March

C、Taxbureau:Statetaxbureau;Deadline:31May

D、Taxbureau:Localtaxbureau;Deadline:31March

正确答案:D

答案解析:D

UnderwhichofthefollowingcasesshouldABCLtdwithholdthetaxes?

A、(1)and(2)

B、(1)and(3)

C、(2)and(4)

D、lloftheabove

正确答案:B

答案解析:B

Ifataxpayerfailstodeclaretaxortopayorunderpaystaxamountpayable,taxauthorities

A、Imposepenaltiesrangingfrom50%to3timesoftheunpaidorunderpaidtax.

B、Imposepenaltiesrangingfrom50%to5timesoftheunpaidorunderpaidtax.

C、Imposepenaltiesrangingfrom1timeto3timesoftheunpaidorunderpaidtax.

D、Imposepenaltiesrangingfrom1timeto5timesoftheunpaidorunderpaidtax.

正确答案:B

答案解析:Ifthetaxpayerfailstomakingoftaxreturnorfailstopayorunderpaystaxamountpayable,thetaxauthoritiesshallrecovertheunpaidorunderpaidtaxamountandlatepaymentsurcharge,andimposeapenaltyamountingtonotlessthan50