1. (multiple-choice question) The following statement about income tax collection and management of partnership enterprises is incorrect ().
1. Income from production and operation and other income of the partnership? Divide first and then tax? Principle of
B, the production and operation income and other income of the partnership, including the income distributed by the partnership to all partners and the profits retained by the enterprise in the current year.
If the partners of a partnership are natural persons, individual income tax shall be paid.
D if the partners of the partnership are legal persons or other organizations, the partners are allowed to use the losses of the partnership to offset their profits when calculating the enterprise income tax.
2. (multiple choice) A machine manufacturing enterprise is a resident taxpayer. In the year of 20 18, the total wages included in the cost were 4.2 million yuan, the employee welfare expenses were 750,000 yuan, the employee education expenses were100,000 yuan, and the trade union funds were allocated 84,000 yuan. Wages and three funds allowed to be deducted before tax when calculating the taxable income of this enterprise in 20 18.
a、5 13.40
503.40
497.70 euros
$497.20
3. (Multiple-choice question) John, a foreign individual, works as the general manager of a foreign company in China and concurrently serves as the financial controller of a British company. His salary and salary are paid by domestic and overseas enterprises respectively. Domestic and foreign companies pay him a monthly salary equivalent to RMB 20,000, while British companies pay him a monthly salary equivalent to RMB 30,000. John has no domicile in China, and his country has not signed a tax treaty with China. John lived in China for 80 days in 20 19. John worked in China for 18 days and in England for 12 days. The personal income tax payable by John in China on October 20 19 165438 10 is RMB ().
In 954
B.3590
C. 1590
D.86 1.6
4. (Multiple-choice questions) If individual residents need to settle their comprehensive income, they shall settle it within () of the year after the income occurs.
A. March 1 to May 3 1
B. May 1 to June 30th
C. June 30th to 65438+February 3rd1
D. March 1 to June 30th
5. (multiple choice questions) The essence of international taxation is ().
I. Coordination of income distribution among transnational groups
B. Tax distribution and tax coordination among multinational enterprises
C, the relationship between tax distribution and tax coordination within the country
D. Tax distribution and tax coordination among countries.
Reference answer and analysis
1.D
The partners of a partnership are legal persons and other organizations. When calculating enterprise income tax, partners shall not use the losses of the partnership to offset their profits.
2.D
Answer analysis: reasonable wages and salaries incurred by enterprises are allowed to be deducted according to the facts.
Deduction limit of employee welfare expenses =420? 14% = 588.8 (ten thousand yuan), the actual amount is 750,000 yuan, and 588,000 yuan is allowed to be deducted;
Deduction limit of employee education funds =420? 8%=33.6 (ten thousand yuan), and the actual amount is 654.38+1ten thousand yuan, which can be deducted according to the facts;
Deduction limit of trade union funds =420? 2%=8.4 (ten thousand yuan), and the actual amount is 84,000 yuan, which can be deducted according to the facts;
Total allowable pre-tax deduction of salary and three expenses =420+58.8+ 10+8.4=497.20 (ten thousand yuan).
3.C
Answer analysis: In a tax year, the income from wages and salaries of senior executives who have lived in China for no more than 90 days is the income from wages and salaries paid or borne in China in that month. John 20 19 1 1 personal income tax payable in China =(20000-5000)? 20%-1410 =1590 (yuan).
4.D
Answer analysis: individual residents obtain comprehensive income and calculate individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within the period from March 1 day to June 30th of the following year.
5.D
Answer analysis: The essence of international taxation is the relationship between tax distribution and tax coordination among countries.
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