10. General ledger and subsidiary ledger must adopt customized account books. （ X ）
1 1. Taxpayers engaged in production and business operations shall file their financial and accounting systems with the competent tax authorities within 15 days from the date of obtaining their business licenses (X)
12. When bookkeeping, it must be registered line by line according to the account page, and it is not allowed to skip pages or lines. (√ 13. If the collection date is not stipulated in the credit sale, the invoice shall be issued on the day when the goods occur. （ √
14. Invoices received and purchased by taxpayers can only be issued within the province, county or city. (√ 15. Enterprises can use electronic computers to issue invoices at their own discretion. （ X ）
16. If freight and miscellaneous fees are indicated separately on the goods obtained by the general VAT taxpayer in transport invoice, the input tax with low deduction can be calculated according to the freight. （ √
17. Those who can't provide accurate information about VAT calculation to the tax authorities may not receive and purchase special VAT invoices. （ √
18. Commercial housing sales invoices shall be managed by the State Taxation Bureau. （ X ）
19. Tax payment is a legal act for taxpayers to submit a written report on tax matters to the tax authorities according to the time limit and content stipulated in the tax law. （ X
) 20. Direct declaration means that taxpayers and withholding agents go to the tax authorities to go through the formalities of tax declaration on their own according to the prescribed time limit, which is a traditional way of declaration (√)
2 1. The postal declaration shall be based on the date when the tax authorities receive the taxpayer's declaration materials. X) 22. Generally, the approval period for extension of declaration shall not exceed 3 months. （ X ）
23. The principle of timeliness of tax declaration is the first principle of tax declaration. (X) 24. Taxpayers can pay taxes in a way determined by themselves according to the actual situation of the enterprise (X).
25. China's current value-added tax applies to all taxpayers the purchase deduction method of low deduction based on the tax indicated in the invoice X)
26. The zero rate of value-added tax is to exempt a certain goods. （ X ）
27. In the process of sales, in order to encourage the buyer to repay the payment as soon as possible, the cash discount given to the buyer can be deducted from the sales of goods and then taxed with value-added tax. （ X ）
28. The freight paid for the purchase of goods is calculated at the deduction rate of 7%. （ X ）
29. Non-fixed business households selling goods or taxable services shall report and pay value-added tax to the competent tax authorities in the place where they sell. （√
30. "Transfer-out unpaid value-added tax" and "Transfer-out overpaid value-added tax" will not exist at the same time in the same tax period of an enterprise (√)
3 1. Taxable consumer goods produced by taxpayers shall be paid by the producers when they are put into storage. (X) 32. A shopping mall sells gold and silver jewelry, which is not production and sales, so it does not pay consumption tax. （ X ）
33. Imported taxable consumer goods shall be taxed by the import declarers at the time of import declaration. (√ 34. Cars are taxable items of consumption tax (X).
35. The debit amount of the "consumption tax payable" detailed account reflects the consumption tax actually paid by the enterprise and the consumption tax to be deducted. （√
36. The "sales quantity" in the "Tax Return for Consumption Tax on Tobacco Taxable Consumer Goods" refers to all sales quantities (X) of tobacco taxable consumer goods sold by enterprises in the current period.
37. The business tax levied for operating the entertainment industry is the balance (X) after deducting the operating expenses from various fees charged to customers.
38. Individuals who give private houses to others do not pay business tax. （ X ）
39. No value-added tax is levied on services subject to business tax, and no business tax is levied on services subject to value-added tax. （ √
40. The property management department of a hotel rents out a part of the hotel's business area to open a shopping mall. If the hotel sells goods, it should pay VAT (X) 4 1. The deferred income tax liabilities will definitely affect the current income tax expenses (
X ）
42. The temporary difference between the book value of assets and that of tax basis is mainly due to the difference in the book value of assets by accounting and taxation. （X ）
43. For items not recognized as assets and liabilities, if the tax basis can be determined according to the provisions of the tax law, the difference between the tax basis and its book value shall be temporary. （ √
44. The book value of the asset is greater than its tax basis, resulting in deductible temporary differences; The book value of liabilities is less than its tax basis, resulting in taxable temporary differences. （ X ）
45. Enterprises should recognize the related deferred income tax assets for the deductible temporary differences. √
46. On the balance sheet date, if it is probable that there will not be enough tax payable in the future.
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If the proceeds are used to offset the interests of deferred income tax assets, the book value of deferred income tax assets shall be written down, and its book value shall not be restored in the future according to the provisions on asset impairment reserve. （ X ）
47. In the individual income tax, "having lived in China for one year" means having lived in China for 365 days. （ X ）
48 "Income from wages and salaries" does not include labor dividends (X).
49. The housing provident fund, medical insurance and basic old-age insurance originally deposited by individuals shall be exempted from personal income tax. √ 50. Taxpayers are unwilling to file tax returns while enjoying tax reduction or exemption. （ X ）
5 1. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential √.
52. The right to sue and report is a basic right granted to citizens by the Constitution. (√ 53. Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, but not the defend oneself. （ X ）
54. Claimants for tax administrative compensation include injured taxpayers and other tax parties. （ X ）
55. If the tax authorities are convinced of a specific administrative act, they shall apply for administrative reconsideration to the tax authorities at the next higher level. （ √
56. The reconsideration organ shall make an administrative reconsideration decision within 30 days from the date of acceptance. （ X ）
1, among the elements of tax law, (a' taxable object) is used to distinguish different taxes. 2, the tax is (a, compulsory collection).
3. The object of rights in the legal relationship of taxation refers to (c) the object of taxation. 4, the following round of sales behavior, should be levied value-added tax is (D, retail stores sell furniture and implement paid home delivery.
5. An automobile city can separately calculate sales and turnover, and this month it has earned 500,000 yuan in automobile sales and 30,000 yuan in driving training. The taxable sales of this automobile city this month are (B, 500,000 yuan.
6. Among the following sales behaviors, business tax should be levied (a) hotels provide accommodation services and provide disposable toothbrushes for compensation.
7. Sales volume is used as the tax basis (C, gasoline).
8. The current consumption tax is based on (a) sales including consumption tax but excluding value-added tax.
9. The correct accounting treatment for cash discount sales is (d) neither offsetting sales income nor offsetting output tax.
10, the composition of value-added tax on imported goods taxable value is (d, customs duty paid price+tariff+consumption tax.
1 1, China's accounting standards for business enterprises promulgated in 2006 stipulate that the accounting method of enterprise income tax is the balance sheet debt method.
12. The following items that cannot be deducted before income tax are (d) fines for violating environmental laws and regulations.
13. The accounting profit of an enterprise is1000000 yuan, including debt interest's income of 200000 yuan, after deducting fixed assets impairment reserve of100000 yuan, the extra discount of150000 yuan and sponsorship expenditure of 30000 yuan. The taxable income of this enterprise is (1000 yuan.
) million 14, the book balance of intangible assets held by the enterprise is 8 million yuan, and the enterprise amortizes the intangible assets by 2 million yuan. At the end of the period, the recoverable amount of the intangible assets is 5.8 million yuan, so the book value is (b, 5.8 million yuan).
15. If several units * * * share the right to use a piece of land, each unit shall pay taxes according to (a, the proportion of the actually used land area to the total area).
16. The stamp duty taxable certificate shall be affixed on (d) when the book is set or received. 17. The following projects that directly enjoy preferential property tax policies are (c) hospitals run by enterprises.
18, a famous host was invited to support a large-scale celebration party of a company and earned 20,000 yuan that night. Then the taxable income of the host's personal income tax that night is (c, 16000 yuan).
19. Among the following personal incomes, personal income tax should be levied (d).
20. Company A pays a value-added tax of 50,000 yuan, a business tax of 2,500 yuan and an urban construction tax rate of 7% in a month, and the urban construction tax payable by the enterprise in that month is (B, 3,675 yuan).
1. Taxpayers engaged in production and business operations, whose tax registration contents change, shall report to the tax authorities for the change with relevant certificates within (c) days from the date when the administrative department for industry and commerce changes. C．30
2. Which of the following tax-related matters does not need to carry a tax registration certificate? (a) Payment of taxes)
3. If the business license of Hongda Chemical Plant is revoked by the administrative department for industry and commerce due to serious environmental pollution, it shall report to the competent tax authorities for cancellation of tax registration within (b.15) days from the date of revocation of the business license.
4. Where the enterprise organization of a general VAT taxpayer is located in place A, and its branch is located in place B, it shall apply to the competent tax authorities of (c. where their respective institutions are located) for registration of general taxpayers.
5. If a taxpayer loses his tax registration certificate, he shall submit it to the tax authorities within (b.15) days, and declare it invalid in the newspaper.
6. Taxpayers engaged in production and business operations shall, within (b.15) days from the date of obtaining the business license or assuming the tax payment obligation, comply with the national regulations.
7. When there are conflicts and contradictions between the accounting treatment methods of taxpayers and withholding agents and the tax calculation and payment methods, the tax shall be calculated and collected according to (c) tax laws and regulations.
8. Taxpayers engaged in production and business operations shall file their financial and accounting systems with the competent tax authorities within () days from the date of receiving (D tax registration certificate, 15).
9. The special VAT invoice issued by Meijie daily chemical sales goods belongs to (a. Original receipt
Certificate).
10. When an enterprise sells a batch of goods and receives a commercial bill, it shall fill in (D. Transfer voucher)
1 1. The following are professional invoices (B telegram receipts of state-owned postal and telecommunications enterprises).
12. Receiving and purchasing (C processing and repair business invoice) from the following industries shall go through the receiving procedures with the IRS.
13. The invoices used by VAT taxpayers are managed by (A State Taxation Bureau at all levels), such as special VAT invoices.
14. Regarding the issuance and use of invoices, the following statement is incorrect (C shall not use invoices in disassembled form).
15. Under special circumstances, the payer can issue an invoice to the payee, and the following cases belong to this situation: (a) Edible oil factory buys peanuts from agricultural producers. 16. The following invoices are not professional invoices (
A a passenger transport company washes tickets).
17. Guangtong Company prepared its financial statements and tax returns by mail on June 6, 2008. Since it coincides with the weekend of July 7 and 8, the company sent the tax returns on June 9, and the tax authorities paid the tax returns on June 1 1, then the tax return date of the company should be (
C June 9).
18. After the tax authorities receive the Approval Form for Delayed Application, if the information submitted by the taxpayer is complete and meets the statutory conditions, they shall give approval within (b.3) working days from the date of accepting the application.
19. Generally, the approval period of the extension declaration shall not exceed 1 month, and the longest shall not exceed (B 3) months.
20. The first requirement of tax declaration is (b). A. the principle of timeliness B. the principle of authenticity C. the principle of no abridgement of tax returns D. the principle of prudence
2 1. Taxpayers may declare a tax payment delay, but the longest period shall not exceed (c 3) months.
22. If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent or agent fails to pay the tax within the prescribed time limit, in addition to paying or paying the tax within the time limit determined by the tax authorities, the overdue payment shall be calculated and paid on a daily basis (
B B, 0.5‰) late payment of tax.
23. The input tax of the following items can be deducted from the output tax (a.a. Raw materials used to produce duty-free products).
24. The time limit for the input tax deduction of special anti-counterfeiting and tax control invoices is (when the special invoices are certified within 90 days from the date of issuance)
25. The following businesses are exempt from VAT: (a) Agricultural producers sell their own agricultural products.
26. If an automobile trading company buys automobiles from Shanghai Volkswagen Production Co., Ltd. and sells them to Ketong Technology Company, the taxpayer of consumption tax should be (b Shanghai Volkswagen Production Co., Ltd.).
27. The following are not taxable items of consumption tax (high-end cameras). 28. The tax rate for cut tobacco is. A. Proportional tax rate
29. A watch factory gives watches worth 20,000 yuan to customers, which should be taxed at (bb. Transfer).
30. Enterprises importing taxable consumer goods shall pay within (B7) days from the day after the customs issues the tax payment form.
3 1. Among the following items, the tax basis of business tax is (various incomes collected by C dance halls).
32. Among the following operators, those who are business tax payers are (b) units that transfer land use rights.
33. Business tax should be paid in the following business activities (penalty interest charged by Bank A).
34. A transportation enterprise's monthly operating income100000 yuan, combined transportation business expenditure of 800000 yuan, the company's payable business tax is (06000 yuan).
35. Company A had a credit balance of 500,000 yuan in the subject of "Estimated liabilities-product quality assurance fees" on February 3, 2007, and actually incurred product quality assurance fees of 400,000 yuan in 2008, which was accrued on February 3, 2008.
Yuan, the tax basis of this liability on 20081February 3 1 day is (A 0). 36. In 20081February 3 1 day, CNOOC received the advance payment from customers10000000 yuan, 7.
According to the tax law, the advance payment is included in the taxable income in 2008. In 20081Feb. 3 1 day, the tax basis of this advance payment was (B 0) million yuan.
37. The book value of a company's fixed assets in 20071February 3 1 day is RMB100000, and the revalued fair value is RMB 200000. Accounting and tax laws stipulate that depreciation is made by the straight-line method, the remaining service life is 5 years, and the net salvage value is 0. Accounting makes depreciation according to the revalued fair value, while tax laws make depreciation according to the book value. Then the taxable temporary difference balance of 20 10 year1February 3 1 day is (
D 4) ten thousand yuan.
38. An enterprise uses the sum of years method to accrue depreciation, and the tax law stipulates that depreciation is based on the average years method. In 2008, the pre-tax profit was 3 10/00000 yuan, the depreciation accrued by the average years method was 900000 yuan, the depreciation accrued by the sum of years method was1800000 yuan, and the income tax rate was 25%. The income tax payable in 2008 is (
100＝（3 10+90）×25％）。 39. The monthly tax withheld by withholding agents shall be turned over to the state treasury within the next month (B 7).
40. If a person earns 50,000 yuan from remuneration for labor services, he should pay personal income tax (C.12,000 yuan).
4 1. The profits shared by individual industrial and commercial households and enterprises shall be collected by individuals according to (b items derived from interest, dividends and bonuses).
42. Among the following items, the item that does not constitute income from wages and salaries is (C one-child subsidy).
43. The following is not the taxpayer's obligation (b) to apply for reconsideration.
44. China's tax law clearly stipulates that taxpayers' obligations include (b) handling tax registration according to law.
45. Among the following items, those that belong to taxpayers' rights are (c) application for tax reduction or exemption.
46. If a taxpayer is unable to pay taxes on time due to special difficulties, it may postpone the payment of taxes with the approval of the tax authorities, but the maximum amount shall not exceed (B 6).
5) review within days to decide whether to accept it.
48. The reconsideration organ shall make an administrative reconsideration decision within (C60) from the date of accepting the application.
49. Taxpayers who are dissatisfied with the tax collection actions made by the tax authorities (A) such as tax reduction, exemption and tax refund must conduct administrative reconsideration.
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1, (tax system) is the general name of the legal system and tax collection management system of various taxes promulgated and implemented by the state or the government through legislative procedures.
2. The objective object that must be taxed according to the tax law is the main standard to distinguish different types of taxes.
3, the following oil products, which should be subject to resource tax (natural crude oil)
4. Taxpayers who produce their own products for their own use (used for continuous production of taxable consumer goods) do not pay consumption tax.
5. (Free of charge) is the core of taxation. 6, the current turnover tax (diesel) belongs to the specific tax.
7. At present, the type of value-added tax adopted in China belongs to (production value-added tax). 8. A turnover tax levied on specific taxable consumer goods is (consumption tax).
9. According to the provisions of the tax law, the right license and other business account books shall be affixed with decals (5 yuan).
10. Special VAT invoices can be issued. Producers sell taxable goods to wholesalers 1, and property tax is levied on a yearly basis and paid in installments.
2. According to the Individual Income Tax Law, the choice of tax payment place for income from wages and salaries earned in two or more places in China is that taxpayers can choose and fix it in a local tax authority to declare and pay taxes).
3. Taxpayers who produce their own products for their own use (used for continuous production of taxable consumer goods) do not pay consumption tax.
4. When personal income tax is levied, it is allowed to deduct some expenses before tax.
5, the following taxes belong to the direct tax is (property tax).
6. Zhang San rented out his own house for 3 years in 2005 1 month. This person earns 3300 yuan in rental income every month and 39600 yuan in annual rental income. The annual personal income tax payable by this person (6000 yuan).
7. The tax rate form that several tax rates are applied to a taxable object at the same time is (excessive progressive tax rate).
8. When the enterprise income tax is levied, the entertainment expenses that exceed the prescribed standards shall be included in the taxable income.
9. For general taxpayers selling goods, the tax rate of 13% is applicable. 10. The entity or individual with the obligation to withhold and remit is (withholding agent).
1, the basis for dividing consumption tax, value-added tax and income tax is (the taxable object of each tax).
2, reflect the specific content of the tax object, clear the specific scope of taxation (tax item 3, the tax rate used for business tax is (industry difference proportional tax rate 4, the purpose of levying additional education fees is (developing local education)
5, China's current tax system has three forms of tax payment period, the following is not one of them (according to the production cycle)
6, under the condition of the same nominal tax rate, total tired compared with super tired (total tired burden weight 7, near the critical point of progressive grade distance (total tired burden is unreasonable
8. In order to reduce the tax burden of large-scale state-owned enterprises with low profits, it is advisable to adopt (according to the profit classification) taxation.
9. The fixed tax rates for land use tax and vehicle and vessel use tax are respectively (regional difference fixed rate and classified sub-item fixed tax rate)
10, compared with turnover tax, income tax belongs to (direct tax and cannot be passed on.
1 The Customs Law stipulates that the customs value of import and export goods shall be determined by the customs on the basis of the (transaction price) of the goods. 2. State taxation relies on (political rights).
3. The tax levied on individuals and units that sell taxable services and transfer intangible assets or real estate in China is (business tax).
4. The following products are not subject to consumption tax (high-grade leather shoes).
5. For a general VAT taxpayer, the purchased goods can be used as input tax deduction.
6. Deed tax shall be implemented (range proportional tax rate).
7. According to the provisions of the consumption tax system, the taxpayers and withholding agents of taxable consumer goods entrusted for processing are: (the entrusting party and the entrusted party) respectively.
8. (Deed tax) is a kind of property tax that is levied on the real estate whose ownership has changed.
9. If the taxpayer of consumption tax sells taxable consumer goods and adopts the method of installment payment settlement, the time of tax payment obligation is (the day when the payment date is stipulated in the sales contract).
10, the current turnover tax (gasoline) belongs to the specific quantity.
1, a writer received a remuneration of 10000 yuan for the publication of his selected works in March 2005, and a remuneration of 1 000 yuan for the additional printing of the selected works in 2006/month. The writer's personal income tax is (
D, 1232 yuan
2. The tax levied on individuals and units that sell taxable services and transfer intangible assets or real estate within the territory of China is (c) business tax.
3. (b) The loan interest incurred by the enterprise shall be allowed to be charged when calculating the taxable income.
B, the loan is used to purchase raw materials and the interest is not higher than the general commercial loan interest rate.
4. (Drugs) are not items exempted from VAT as stipulated in the tax law. 5. (b) Individual income tax may be exempted.
B. Bonuses obtained by individuals for reporting and investigating various illegal and criminal acts 6. Goods entering the country by lease or lease shall be regarded as the dutiable price as the goods (rent) determined by the customs.
7, compared with the border, customs clearance (not necessarily)
8. When goods are sold by direct collection, the time when the VAT liability occurs is (c).
C, the day when the sales amount is received or the voucher for the sales amount is obtained.
9, individual industrial and commercial households and individual proprietorship, partnership enterprise investors to obtain the production and business income tax payable, in advance, the taxpayer after the end of each month (b). B, within 7 days after the end of each month
10. For a general VAT taxpayer, the purchased goods are used for (b) and can be deducted as input tax.
B, produce the products of the enterprise 1, and the business tax threshold range is (c)
C, the starting point for paying taxes on schedule is the monthly turnover of 200~800 yuan.
2. For the income from remuneration for writing, a proportional tax rate of 20% shall apply, and B and 30% shall be reduced according to the taxable amount).
3. The tax payment place of vehicle and vessel use tax is B. The taxpayer's location).
4. Enterprise income tax stipulates that taxpayers shall submit income tax returns to the competent tax authorities in the tax year in the following circumstances (C) C, regardless of profits or losses.
5. The following products are not applicable to 13% VAT rate (computers).
6. The time for paying personal income tax on the wages and salaries of employees is (within 7 days of the following month).
7. (b) Individual income tax may be exempted.
B, personal report, investigation of all kinds of illegal and criminal acts and bonuses.
8, under the condition of the same nominal tax rate, total tired compared with super tired, total tired burden)