Multiple choice questions (this kind of questions ***24 small questions, each small question 1.5 points, ***36 points. Among the alternative answers to each small question, there is only one correct answer that conforms to the meaning of the question. Multiple choices, wrong choices, and no choices are scored. )

1 [multiple-choice questions] Zheng won a bonus of 12000 yuan in a prize-winning sales activity held by a company in March, and incurred transportation expenses of 600 yuan and accommodation expenses of 400 yuan (both borne by Zheng). At the scene of receiving the prize, Zheng directly donated 3000 yuan to a university library. It is known that the personal income tax rate applicable to accidental income is 20%. Personal income tax payable for Zheng's award-winning income is RMB ().

A: 0

1600

C. 1800

D.2400

Reference answer: D.

Reference analysis: (1) Donations made directly to a university library shall not be deducted before tax; (2) Personal income tax payable = 12000×20%=2400 yuan.

2 [multiple-choice questions] According to the provisions of the consumption tax legal system, among the following items, the one that does not need to collect consumption tax is ().

A. Processing and production of liquor

B. Retail gold, silver and jewelry

C. wholesale solid wood flooring

D. Imported wooden disposable chopsticks

Reference answer: C.

Reference analysis: Option C: Solid wood flooring is not subject to consumption tax at the wholesale stage. At present, only cigarettes are subject to consumption tax at the wholesale level.

3 [multiple-choice questions] A trading company's product sales revenue in 20 16 was 80 million yuan, and management expenses in that year were 5 million yuan, including business entertainment expenses of10.2 million yuan. According to the legal system of enterprise income tax, the management fee that can be deducted before enterprise income tax in 20 16 of a trading company is () ten thousand yuan.

A.40

b72

C.420

In 500 ad

Reference answer: C.

Reference analysis: (1) ‰ of sales revenue = 8000× 5 ‰ = 40 (ten thousand yuan), 60% of the actual amount =120× 60% = 72 (ten thousand yuan), and a trading company can be before enterprise income tax in 20 16. (2) If the actual amount of business entertainment expenses exceeds the allowable deduction, it will not be deducted. Therefore, the deductible management fee this year =500-( 120-40)=420 (ten thousand yuan).

4 [multiple-choice questions] Company A and Company B entered into a sales contract, stipulating that in case of any dispute, either party has the right to submit it to any arbitration commission in China. Later, Company A and Company B could not reach any supplementary agreement because of the conflict in contract performance. According to the provisions of the arbitration law, the following statement is correct ().

The arbitration agreement between company A and company B is invalid.

B the arbitration agreement between company a and company b is valid.

C. If the sales contract is invalid, the arbitration agreement between Company A and Company B shall be invalid together.

D if the sales contract is cancelled, the arbitration agreement between company a and company b shall be cancelled together.

Reference answer: a

Reference analysis: (1) Option AB: The arbitration agreement shall include the selected arbitration commission and arbitration matters. If there is no agreement or unclear agreement on the arbitration matters or the arbitration commission, and the parties cannot reach a supplementary agreement, the arbitration agreement is invalid. (2) Option CD: The arbitration agreement exists independently, and the modification, dissolution, termination or invalidity of the contract will not affect the validity of the arbitration agreement.

5 [multiple-choice questions] The taxable income of resident enterprise A 20 16 is 3 million yuan, the pre-tax income from overseas A is 6,543,800 yuan, and the overseas tax is 300,000 yuan. It is known that enterprise A paid 600,000 yuan in advance for the whole year. According to the provisions of the corporate income tax legal system, the following statement is correct (). ★

A. Enterprise A settled the taxable amount of RMB 6,543,800+0.5 million in this year's enterprise income tax.

B Enterprise A pays 400,000 yuan of tax payable in the year of enterprise income tax settlement.

C. Enterprise A settled the enterprise income tax in that year, and paid a tax refund of RMB 6,543,800+0.5 million.

D. Enterprise A settled the enterprise income tax of the current year and paid a tax refund of 400,000 yuan.

Reference answer: a

Reference analysis: (1) Corporate income tax payable for domestic income =300×25%=75 (ten thousand yuan); (2) Credit line earned abroad = 100×25%=25 (ten thousand yuan), and the actual tax paid by enterprise A outside country A exceeds the credit line, so it is not necessary to pay back the tax in China in that year; (3) The tax payable of enterprise A this year = 75-60 = 15 (ten thousand yuan).

6 [multiple-choice questions] Company A leases two cranes from Company B and signs a property lease contract. The contract shows that the total value of these cranes is 800,000 yuan, the lease period is 2 months, and the monthly rent of each crane is 20,000 yuan. It is known that the stamp duty rate applicable to real estate lease contracts is 1‰. According to the provisions of the legal system of stamp duty, the stamp duty payable by Company A and Company B after signing the lease contract is * * *.

A.40

b80

C. 160

In 800 ad

Reference answer: C.

Reference analysis: the total rent during the lease period is 2× 2× 2 = 8 (ten thousand yuan), and the lease contract shall be subject to the amount contained in the certificate. Since the parties who sign the contract are all taxpayers of stamp duty, the stamp duty payable by both parties to the lease contract, Company A and Company B, is 8×1000×1‰× 2.

7 [multiple-choice questions] A house in Lin, with an area of 140 square meters, excluding the market price of VAT of 960,000 yuan. There is a house in Huangyou, with an area of 120 square meters, excluding the market value of 720,000 yuan. The two exchanged houses, and Huang compensated the difference in forest with cash. It is known that the applicable tax rate for deed tax is 3%. According to the provisions of the deed tax legal system, the deed tax payable by Huang is () ten thousand yuan.

A.4.8

B.2.88

C.2. 16

D.0.72

Reference answer: D.

Reference analysis: (1) Housing exchange is based on the price difference of the exchanged housing; (2) If the exchange price is not equal, the party who pays more money or other economic benefits shall pay the deed tax; (3) The deed tax payable by Huang =(96-72)×3%=0.72 (ten thousand yuan).

8 [multiple-choice questions] The original value of the 20 16 self-owned production house of an enterprise is 50 million yuan, and the book has been depreciated by 8 million yuan. It is known that the ad valorem property tax rate is 1.2%, and the local government stipulates that the deduction ratio for calculating the residual value of the property is 20%. According to the provisions of the property tax legal system, the property tax payable by this enterprise in 20 16 is () ten thousand yuan.

A.50.4

B.40.32

C.48

Cao 60

Reference answer: C.

Reference analysis: the property tax payable by this enterprise in 20 16 years = 5000× (1-20% )×1.2% = 48 (ten thousand yuan).

9 [multiple choice questions] Wang has two houses, one of which is sold to Zhang. The transaction price of the house is 570,000 yuan, excluding VAT, and another three-bedroom and two-bedroom house worth 600,000 yuan was exchanged with Li's two houses. Wang paid the price difference of the house without VAT124,000 yuan. It is known that the deed tax rate stipulated by the local government is 3%, and Wang should pay deed tax () yuan for the above acts.

A.3720

18000

C.20820

D.2 1720

Reference answer: a

Reference analysis: (1) Deed tax payers refer to units and individuals who "undertake" the ownership of land and houses in China. (2) the exchange of land use rights and houses, the tax basis of deed tax is the difference between the exchanged land use rights and houses; In other words, when the exchange price is equal, the deed tax is exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax; The deed tax payable by Wang in this question is = 124000 × 3%=3720 (yuan).

10 [multiple choice questions] 20 100000 yuan is the original value of a company's real estate in 2004, which has been depreciated by 350000 yuan. The known ad valorem property tax rate is 1.2%, and the local property tax deduction ratio is 30%. In the following calculation of the property tax payable by Company A in that year, the correct one is ().

A. (1000000-350000) ×1.2% = 7800 yuan.

B. (1000000-350000) × (1-30% )×1.2% = 5460 (yuan)

C.1000000× (1-30% )×1.2% = 8400 (yuan)

D.1000000×1.2% =12000 (yuan)

Reference answer: C.

Reference analysis: the ad valorem property tax is calculated and paid according to the residual value of the "original value" of the property (not "net value" and depreciation cannot be deducted) after a one-time deduction of 10% ~ 30%, and the specific deduction ratio is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government; In this topic, the property tax payable by Company A in that year = 1, 000,000× (1-30% )×1.2% = 8,400 yuan.

1 1 [multiple-choice questions] According to the provisions of the stamp duty legal system, among the following items, () is exempt from stamp duty.

A. Land use certificate

B. Patent right transfer documents

C. Handling contracts that are not fulfilled on time

D. Binding certificate between issuing unit and subscribing unit

Reference answer: D.

Reference analysis: (1) Option A: It belongs to the "license of rights" and the stamp duty should be calculated and paid; (2) Option B: It belongs to "property right transfer document" and the stamp duty is calculated and paid; (3) Option C: Stamp duty shall be paid whether the contract is honored or not; (4) Option D: Book and newspaper vouchers between issuers and between issuers and subscribers or individuals are exempt from stamp duty.

12 [multiple choice questions] A mobile phone store is a general taxpayer of value-added tax. In 20 15, a certain type of mobile phone was sold in the form of trade-in 100. In the same period, the unit price of the new mobile phone of this model including tax is 3276 yuan, and the unit price of the old mobile phone is 234 yuan. The known VAT rate is 17%.

A. (3276-234) ×100×17% = 51714 (yuan)

B (3276-234) ×100 ÷ (1+17% )×17% = 44200 (yuan)

C.3276×100×17% = 55692 (yuan)

D.3276×100 ÷ (1+17% )×17% = 47600 (yuan)

Reference answer: D.

Reference analysis: Taxpayers selling goods (except gold and silver jewelry) in the form of trade-in should determine the sales amount according to the sales price of "new products" in the same period. When the sales price of new commodities includes tax in the same period, it should be converted into tax-free price.

13 [multiple-choice questions] 20 14 In May, Company A borrowed10 million yuan from Company B, a non-affiliated enterprise, for production and operation, with a term of half a year, and the annual interest rate agreed by both parties was 10%. It is known that Company A and Company B are non-financial enterprises, and the annual interest rate of similar loans of financial enterprises in the same period is 7.8%. Company A is calculating the taxable income of enterprise income tax for this year.

78,000 yuan

B. 65438+ ten thousand yuan

39,000 yuan

D.50 thousand yuan

Reference answer: C.

Reference analysis: the interest expense of non-financial enterprises borrowing from non-financial enterprises does not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, which can be deducted before enterprise income tax, and the excess can not be deducted; The pre-tax deduction limit of interest expense for the loan of "half a year" of 6,543.8+0,000 yuan =100× 7.8 %× 6/12 = 3.9 (ten thousand yuan), and the actual interest expense = 100× 10%.

14 [multiple choice questions] According to the provisions of the stamp duty legal system, among the following items, the one that belongs to the technical contract is ().

A. Accounting consulting contract

B. Legal consultation contract

C. Audit consulting contract

D. Technical consulting contract

Reference answer: D.

Reference analysis: general legal, accounting and auditing consultations are not technical consultations, and their contracts are not stamped.

15 [multiple-choice questions] The judgment of the following normative documents is incorrect.

A. The Measures for the Administration of Hotel Industry in Shanghai promulgated by the Shanghai Municipal People's Government is a local regulation.

B The Regulations on Financial Accounting Reports of Enterprises issued by the State Council belong to administrative regulations.

C the legislative regulations of Xizang Autonomous Region promulgated by the people's congress of Xizang Autonomous Region are autonomous regulations.

D The Measures for the Administration of the Transfer of State-owned Assets of Financial Enterprises issued by the Ministry of Finance belong to departmental regulations.

Reference answer: a

Reference analysis: Option A: It belongs to local government regulations.

16 [multiple-choice questions] According to the provisions of the property tax legal system, among the following items, the one that is not exempt from property tax is ().

A. operate teahouses attached to scenic spots and historical sites.

B. Office space for parks

C. The only ordinary house owned by an individual

D. canteen for staff of state organs

Reference answer: a

17 [multiple-choice questions] Enterprise A signs a purchase and sale contract with Enterprise B, with Enterprise C as the appraiser and Enterprise D as the guarantor of Enterprise A. In this business, the taxpayer of stamp duty is ().

A. Enterprise A and Enterprise B

B. Enterprise A, Enterprise B and Enterprise C

C. Enterprises A, B and D

Enterprise a, enterprise b, enterprise c and enterprise d

Reference answer: a

Reference analysis: (1) If a contract or a taxable certificate is signed by two or more parties, and all parties who sign the contract or the taxable certificate are taxpayers, they shall each fulfill their tax obligations on the taxable amount of the contract or the taxable certificate they hold; (2) The parties to a contract refer to the units and individuals that have direct rights and obligations with the vouchers, excluding the guarantors, witnesses and appraisers of the contract.

18 [multiple-choice questions] According to the provisions of the civil legal system, the limitation of action for the following disputes is 1 year ().

A. Disputes over refusal to pay liquidated damages

B. Refusal to pay the deposit dispute

C. Refusal to pay the deposit dispute

D. Disputes over refusal to pay rent

Reference answer: D.

Reference analysis: 1 year applies to the situation during the limitation of action: (1) claims for compensation for physical injury; (two) the sale of substandard goods has not been declared; (3) delaying or refusing to pay the rent; (4) Loss of or damage to the property in escrow.

19 [multiple-choice questions] A company transferred an old warehouse with an original value of 800,000 yuan; According to the assessment of the statutory appraisal agency, the replacement cost of the warehouse at the time of transfer is 2 million yuan, and the new discount rate is 60%. According to the provisions of the land value-added tax legal system, the appraised price of Company A when transferring the warehouse is () ten thousand yuan.

A.48

b80

C. 120

D.200

Reference answer: C.

Reference analysis: The appraised price of old houses and buildings refers to the price obtained by multiplying the replacement cost price appraised by the real estate appraisal agency approved by the government by the new discount rate when the old houses and buildings are transferred.

20 [multiple choice questions] A factory is a general taxpayer of value-added tax. On May 201March, the price excluding VAT was 1 1700 yuan, and the packing deposit was 23,400 yuan. It is known that the VAT rate is 17%. In the following calculations, the correct one is ().

A. (117+2.34) ÷ (1+17%) ×17% =17.34 (ten thousand yuan)

B.117 ÷ (1+17%) ×17% =17 (ten thousand yuan)

C.117×17% =19.89 (ten thousand yuan)

D.117+2.34÷ (1+17%)] ×17% = 20.23 (ten thousand yuan)

Reference answer: C.

Reference analysis: (1) 1 170000 yuan is the "excluding" value-added tax price, so it is not necessary to separate the pricing from the tax, and option AB is excluded. (2) The sales target of this topic is "food", not other alcoholic products other than beer and rice wine. The separately accounted packaging deposit will not be sold at the time of collection, and it does not need to be taxed at the time of sales, excluding option D; If liquor is sold in this topic, the corresponding packaging deposit should be incorporated into the sales tax after collecting the current price tax. Item d should be selected at this time.

2 1 [multiple-choice questions] Enterprise A is a general taxpayer of value-added tax. This month, I ordered 10 motorcycles from Motorcycle Factory B, each of which included VAT 10000 yuan, and paid a modification fee of 30,000 yuan. It is known that the VAT rate is 17% and the consumption tax rate is 10%. Regarding the consumption tax payable by motorcycle factory B for the above business, the following calculation formula is correct ().

a . 10000× 10× 10%

b . 10000× 10( 1+ 17%)× 10%

C.( 10000× 10+30000)× 10%

D.( 10000× 10+30000)÷( 1+ 17%) × 10%

Reference answer: D.

Reference analysis: (1) The taxable sales of consumption tax shall be the total price and extra-price expenses charged to the buyer, and the modification fee shall be treated as extra-price expenses; (2) The price of the motorcycle itself, 10000 yuan/vehicle, has been clearly defined as tax-inclusive price, and the modification fee is also tax-inclusive income, which should be converted into sales excluding VAT.

22 [multiple-choice questions] According to the provisions of the payment and settlement legal system, the People's Bank of China issued a bad check with a face value of 65,438 yuan+6,000 yuan, and imposed a fine of RMB ().

A.200

B.500

About 1000

In 2000 ad

Reference answer: C.

Reference analysis: the par value is 16000 yuan, 16000×5%=800 yuan (yuan), less than 1000 yuan, and the fine is 1000 yuan.

23 [multiple-choice questions] According to the provisions of the travel tax legal system, among the following options, the taxable unit belonging to motor vessels is ().

A. net tonnage per ton

B. kerb mass per ton

C. captain per meter

D. purchase price

Reference answer: a

Reference analysis: (1) Option A, the taxable unit of motor vessels is net tonnage per ton; (2) Option B, the tax unit of commercial vehicles, professional work vehicles and wheeled special mechanical vehicles is the kerb mass per ton; (3) Option C, the tax unit of yacht is the vertical length per meter; (4) Option D, the taxable unit of travel tax is limited to "every vehicle".

24 [multiple choice questions] A thermal power plant covers an area of 800,000 square meters in 2009, including 400,000 square meters inside the factory wall, 30,000 square meters outside the factory wall, and 370,000 square meters of living quarters and other commercial supporting facilities. It is understood that the urban land use tax applicable to the location of thermal power plants is RMB 0.5 million per 10,000 square meters/kloc-0. According to the legal system of urban land use tax, the urban land use tax payable by thermal power plants in 2009 is () ten thousand yuan.

A.55.5

b60

C. 1 15.5

D. 120

Reference answer: C.

Reference analysis: (1) Urban land use tax is levied on the land within the fence of thermal power plant; (2) The land used for ash yard, ash conveying pipeline, oil (gas) conveying pipeline and special railway line outside the factory wall shall be exempted from urban land use tax; Other land outside the factory wall should be taxed according to regulations; (3) Urban land use tax payable by coal-fired power plants = (80-3) ×1.5 =115.5 (ten thousand yuan).

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