1. A shipping company owned five non-motorized barges in 20 18, each with a net tonnage of 200 tons; Tugboat with engine power of 4 kW 1 ship. The travel tax standard for local motor vessels is: 3 yuan per ton if the net tonnage is less than or equal to 200 tons. The shipping company should pay travel tax () yuan in 20 18 years.

A.3004.02

B. 1504.02

C. 1508.04

D.3008.04

2. At the beginning of 20 18, an enterprise owned 6 trucks and 4 cars with curb weight of 10 tons; In that year 1 1 month, 1 car was stolen, and the relevant certificates issued by the public security organs were obtained, and the vehicle and vessel tax payment certificate of the stolen car in that year could be provided. It is known that the annual vehicle and vessel tax of local trucks is 60 yuan/ton, and the annual vehicle and vessel tax of cars is 360 yuan/vehicle. The actual vehicle and vessel tax payable by this enterprise in 20 18 is () yuan.

A.4680

B.4980

C.5040

D.50 10

3. A shipping company purchased two motor vessels in September 20 18, one with a net tonnage of 20010.6 tons and the other with a net tonnage of 0.3 tons. The above-mentioned purchased ships all acquired ship ownership in the month of purchase. Known travel tax standards are as follows: if the net tonnage of motor vessels is less than or equal to 200 tons, 3 yuan per ton; 20 1 ton ~ 2000 tons, 4 yuan per ton; 5 yuan per ton if the net tonnage is 200 1 ton ~10000 tons. Then the shipping company should pay travel tax () yuan in that year.

A.2669. 1

B.0.3

C. 10008

D.3336.3

multiple-choice question

4. The following statement about the property tax treatment of financial leasing property is correct ().

A the lessee shall pay the property tax according to the residual value of the property from the month following the start date agreed in the contract.

B the lessor shall pay the property tax according to the residual value of the property from the month following the start date agreed in the contract.

C. If the start date is not stipulated in the contract, the lessee shall pay the property tax according to the residual value of the property from the month following the signing of the contract.

D if the contract does not stipulate the start date, the lessor shall pay the property tax according to the residual value of the property from the month when the contract is signed.

E if the contract does not stipulate the start date, the lessee shall pay the property tax according to the residual value of the property from the month when the contract is signed.

5. Among the following vehicles and boats, which one is used? Curb quality per ton? As a travel tax unit, there is ().

A. Commercial trucks

B. Trailer

C. yacht

D. passenger car

E. semi-trailer tractor

Reference answer and analysis

1. answer B. Analysis: Tugboat is charged with vehicle and vessel tax according to the engine power of 0.67 tons per 1 kw. Tugboats and non-motorized barges are calculated according to 50% of the tax on motor vessels respectively. The shipping company should pay travel tax for 20 16 years =200? 3? 5? 50%+4? 0.67? 3? 50%= 1504.02 (yuan).

2. answer B. Analysis: In a tax year, if the paid vehicle and vessel are stolen, scrapped or lost, the taxpayer can apply to the competent tax authorities at the place where the tax is paid for the refund of the vehicle and vessel tax from the month of theft, scrapping or loss to the end of the tax year with the certificate and tax payment certificate issued by the relevant administrative authorities. The actual travel tax payable by the enterprise in 20 18 years = 10? 60? 6+360? 4-360? 2/ 12=4980 (yuan).

3. answer D. Analysis: The taxable units involved in the Vehicle and Vessel Tax Law and its implementing regulations, such as curb weight, net tonnage, hull length, etc., with mantissa, shall calculate the taxable amount of vehicle and vessel tax according to the facts. If the calculated tax payable exceeds two decimal places, it can be rounded to two decimal places. The shipping company should pay travel tax in that year =( 1? 200 1.6? 5+ 1? 0.3? 3)? 12? 4=3336.3 (yuan).

4. answer AC. Analysis: For the property under financial lease, the lessee shall pay the property tax according to the residual value of the property from the next month of the start date agreed in the financial lease contract; If the contract does not stipulate the start date, the lessee shall pay the property tax according to the residual value of the property from the month following the signing of the contract.

5. answer ABE. Analysis: option c: with? What is the hull length per meter? It is the tax unit of travel tax; Option d: with? Every car? It is the tax unit of travel tax.