The 2023 tax accountant real questions and answers are as follows:

1. Among the following statements about VAT collected first and then withdrawn, the correct one is ().

A. Foreign language book publishing is subject to the 100% VAT policy, which is collected first and then refunded

B. The printing business of ethnic minority language publications is applicable to the 50% VAT policy

C. Children's periodicals are subject to the 50% VAT policy and the refund policy

D. Braille printed publications are subject to the 100% VAT policy

Answer D

Analysis of this question assesses the knowledge point of "VAT is collected first and refunded later". Option A does not have a stipulation of collecting first and then paying back; Option B and C implement a 100% VAT policy in the publishing process.

2. The following behaviors are subject to value-added tax when selling intangible assets, real estate or services within the territory of my country ().

A. Overseas units sell real estate located in my country

B. Overseas units provide domestic units with conference and exhibition services at conference and exhibition locations overseas

C. Domestic units sell real estate located overseas

D. Overseas units sell intangible assets that are completely used overseas to domestic units

Answer A

Analysis of this question assessment "Domestic "Definition of Sales" knowledge point. Sales of services, intangible assets or real estate within the country.

1. The seller or purchaser of services (excluding leased real estate) or intangible assets (excluding natural resource use rights) is within the country. 2. The real estate sold or leased is within the country. 3. The natural resources with the right to use the natural resources sold are within the territory. 4. Other circumstances specified by the Ministry of Finance and the State Administration of Taxation.

3. Regarding the time and method of pre-tax deduction for public welfare donations incurred by resident individuals, the following are in compliance with the relevant provisions of personal income tax: ().

A. You can choose to deduct it when calculating the taxable income of classified income in the month when the donation occurs

B. You can choose to withhold prepaid tax or annual remittance when calculating wages and salary income. Deductions will be made when settling the payment

C. If deductions based on the limit and deductions in full occur at the same time, deductions should be made in the order of full deduction first and then deductions within the limit

D. You can choose to make the donation at the end of the donation E can be deducted when calculating the withholding tax on author remuneration income in the month in which it occurs

E. You can choose to deduct it when calculating the prepayment tax on personal business income or the annual final settlement. E Bao Accounting Online School

Analysis: This question assesses the knowledge point of "Public Welfare Donation Deduction Sequence". Option C, if both the limit deduction and the full deduction occur, you can choose the order of pre-tax deduction; Option D, the public welfare donation expenses can be deducted from the income from labor remuneration, author's remuneration, and royalties, and can only be deducted from the remittance. It can be deducted when settling the payment, but cannot be deducted when making the prepayment.