A wages paid by individual industrial and commercial households to owners
B child care subsidies paid to employees
C directors' fees obtained by the senior management of this enterprise who concurrently serves as directors of this enterprise.
D Commission income obtained by insurance salesmen and securities brokers
[multiple choice questions ]2. Among the following products mined or produced, resource tax is not levied ().
A gasoline
B natural gas
C light rare earth
D mineral water
[Multiple choice questions ]3. Among the following options, the one that meets the stamp duty policy is ().
A Trademark registration certificate, hygiene license, land use certificate and tax registration certificate are subject to stamp duty.
B if the amount of the tax contract is reduced after revision, the tax paid will not be refunded; However, if the amount is increased, the subsidy stamp should be calculated according to the increased amount.
C if the amount contained in the taxable certificate is in foreign currency, the taxable amount shall be calculated by converting it into RMB according to the foreign exchange quotation published by the state administration of foreign exchange on the month 1 day when the certificate is established.
D For taxable vouchers whose amount cannot be determined at the time of signing, only the decal should be calculated according to the actual amount at the time of final settlement.
[multiple choice questions ]4. The following statement about land value-added tax is incorrect ().
A if the two parties cooperate to build a house and divide the house for their own use after completion, the land value-added tax will be temporarily exempted; After the completion of the transfer, apply for land value-added tax.
B the transfer of real estate property rights due to the debt repayment of real estate does not belong to the scope of land value-added tax collection.
C "Other deductions" are only applicable to taxpayers engaged in real estate development, and other taxpayers are not applicable.
D for the fees charged by the people's governments at or above the county level for real estate development enterprises in the period of selling houses, if the collected fees are taxed as transfer income, they can be deducted when calculating the amount of deduction items, but they cannot be used as the base for adding 20% deduction.
[multiple choice questions ]5. The following statement about the respondent of tax administrative reconsideration is correct ().
A the units and individuals entrusted by the tax authorities to collect taxes are the respondents.
B if the tax authorities and other organizations take specific administrative actions in the same name, the tax authorities shall be the respondent.
C if the applicant refuses to accept the decision made through the trial procedure of major tax cases, the competent tax authority of the applicant shall be the respondent.
D the withholding agent who has withheld and remitted taxes is the respondent.
[multiple choice questions ]6. The following regulations on business working papers and file management are wrong ().
A unified working papers should be used in the forensic business within the tax agency.
B project team will organize business working papers into business files within 60 days from the date of submitting business results.
The ownership of C business working papers belongs to tax agency.
D the business files of tax agency should be kept for at least 10 years from the date of submitting the results.
[Multiple-choice questions ]7. In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds () yuan after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted by taxpayers within the limit of () yuan when handling the annual final settlement.
A 10000，60000
B 10000，80000
C 15000，60000
D 15000，80000
[multiple choice questions ]8. The following insurance related to individual industrial and commercial households does not meet the requirements of individual income tax ().
A the supplementary endowment insurance premium and supplementary medical insurance premium paid by individual industrial and commercial households for employees shall be deducted according to the facts within the standard of not exceeding 5% of the total wages of employees; The excess shall not be deducted.
B the supplementary old-age insurance premium and supplementary medical insurance premium paid by the owners of individual industrial and commercial households shall be calculated on the basis of 3 times of the average social wage of the local (prefecture-level city) last year, and the part within the standard of not exceeding 5% of the calculation base shall be deducted according to the facts, and the excess part shall not be deducted.
C personal safety insurance premiums paid by individual industrial and commercial households for employees of special types of work in accordance with relevant state regulations shall not be deducted.
D if the owners of individual industrial and commercial households purchase qualified commercial health insurance products by themselves, they will be deducted according to the facts within the standard of no more than 2,400 yuan/year.
[multiple choice questions ]9. The following tax laws on property tax are correct ().
A if the property right is pawned, the pawnbroker shall pay the property tax.
B if the property owner is not in the location of the house, the property owner shall pay taxes.
C if the taxpayer uses the property of the tax-exempt unit without rent, the tax-exempt unit will pay the property tax.
D if the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes.
[multiple choice questions] 10, the land use certificate of an enterprise for 20 19/month records that the land occupied is 50,000 square meters (including the technical training school run by the enterprise covers an area of 1 0000 square meters and the green land in the factory area is 5,000 square meters), and in addition, the enterprise newly requisitioned 20,000 square meters of cultivated land in September. The applicable urban land use tax of this enterprise is 5 yuan/m2. Then the enterprise should pay urban land use tax () yuan in 20 19 years.
A 187500
B200000
C2 12500
D237500
Exam treasure