1. According to the relevant provisions of personal income tax, among the following personal income, there is () that is exempt from personal income tax.

A. debt interest

B. Interest on education savings deposits

C. Insurance indemnity

D. One-time subsidy income obtained by individual early retirement

E. Special government allowance issued in accordance with national uniform regulations

2. According to the relevant provisions of individual income tax, the following statement is correct ().

A personal income tax shall be exempted from the income of individuals who transfer publicly issued shares obtained from listed companies on the Shanghai Stock Exchange.

B. Senior experts who have reached the retirement age, but are appropriately extended due to work needs, shall receive their wages and salary income during the extended retirement period according to? Income from wages and salaries? Project calculation and payment of personal income tax

C. The unemployment insurance premiums actually paid by urban enterprises and institutions and their employees in accordance with the prescribed proportion are not included in the current wages and salary income of employees, and are exempt from personal income tax.

D bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the army level, and foreign and international organizations are exempt from personal income tax.

E individuals who receive the housing provident fund, medical insurance and basic old-age insurance originally deposited shall be exempted from personal income tax.

3. According to the relevant provisions of individual income tax, among the following incomes of foreign individuals, the individual income tax is temporarily exempted ().

A. housing subsidies obtained in cash

B. Food subsidies obtained in the form of reimbursement

C domestic and overseas travel subsidies obtained according to reasonable standards

D reasonable family visit fees and language training fees approved by the local tax authorities.

E. Dividends and dividend income obtained from foreign-invested enterprises

4. The following items should be in accordance with? Accidental income? Pay personal income tax ().

A. Song obtained the interest on savings deposits paid by the bank according to the national interest rate.

B. Income obtained by Fang from renting real estate

C. Ding got the equity with a fair value of 500,000 yuan transferred to him by his grandfather at a price of100,000 yuan.

D. Lei got an extra lucky draw after spending in a supermarket and won a mobile phone.

E. The winning prize of a welfare lottery ticket purchased in a certain place.

5. According to the following? Income from wages and salaries? Pay personal income tax ().

A. Under the equity incentive scheme of listed companies, the employees of the company get stock appreciation rights income.

B remuneration received by the owner of a sole proprietorship enterprise from the operation of the sole proprietorship enterprise in the current month

C supervisor fee income obtained by an individual who concurrently serves as a supervisor of the company in the employer.

D. The works written and compiled by professional authors of publishing houses, and the income obtained from the publication of books by this agency.

E. Xiao Wang, who works for a cosmetics company, gets the on-the-job remuneration paid by the company.

Reference answer and analysis

1. Answer ABCE. Analysis: Option D: One-time subsidy income obtained by individual early retirement is not tax-free retirement wage income, and should be based on? Income from wages and salaries? Personal income tax is levied on the project.

2. answer ACDE. Analysis: Option B: Senior experts who have reached the retirement age, but have appropriately extended their retirement age due to work needs, the wages and salary income obtained during the extended retirement period shall be regarded as retirement wages and exempted from personal income tax.

3. answer BCDE. Analysis: Option A: Housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in non-cash form are temporarily exempt from personal income tax, while housing subsidies obtained in cash form are taxable income and should be taxed.

4. answer DE. Analysis: the assessment point of this question is the tax item of personal income tax. Option A: it belongs to interest, dividends and bonus income, but there are tax-free concessions; Option b: it belongs to the income from property lease; Option c: it belongs to the income from property transfer. However, if you inherit or transfer the equity to your spouse, parents, children, grandparents, grandparents, grandchildren, brothers and sisters who can provide legally effective proof of identity, and the dependents or supporters who bear the obligation of direct support or maintenance to the transferor, the obviously low income from equity transfer can be regarded as justified, and personal income tax can be exempted. When taking the exam, you must clearly distinguish which tax item you belong to, otherwise it will also affect the calculation of tax payable.

5. answer ACE. Analysis: the assessment point of this question is the tax item of personal income tax. Option b: it belongs to operating income; Option D: The professional author of the publishing house is a freelancer, and the relationship with the publishing house is not employment, but contractual (that is, cooperative publishing), so the income obtained by the professional author is based on? Income from remuneration? Tax calculation