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Answers to tax competition written test and interview questions (finishing version)
The following sets of tax competition writing questions have been frequently tested over the years, and I will share them with you for practice.

A, multiple-choice questions (this question ***20 questions, choose the correct analysis from the alternative analysis of each question, fill in English capital letters in brackets, each question 1 point, ***20 points. )

In 2006, China's tax revenue and fiscal revenue reached () trillion yuan respectively.

a、2.76、2.93 B、3. 17、3. 13 C、3。 67、3.93 D、3.76、3.93

2. The new Enterprise Income Tax Law of People's Republic of China (PRC) has been implemented since ().

A, June 2007, 65438+1 October 1 b, July 20071

C, June 2007 1, d, June 2008 1.

3. The Property Law of People's Republic of China (PRC) has been implemented since ().

A, June 2007, 65438+1 October 1 b, July 20071

C, June 2007 1, d, June 2008 1.

On March 26th, 2007, President Hu Jintao and President * * * attended the meeting in that country? China year? Opening ceremony.

A, France B, Germany C, South Korea D, Russia

5. () The successful development of aircraft, Taihang engine and a new generation of air-to-air missiles marks that China has become the fourth country in the world to independently develop advanced fighter planes, aero-engines and missiles at the same time.

One, 歼 -8 B, 歼 -9 degrees Celsius, 歼-10 D, 歼-1.

6. From June 5438+ 10/day, 2006, any individual with an annual income of more than () million yuan, regardless of whether he has paid taxes in full, shall go to the competent tax authorities for tax declaration within () months after the end of the year.

a、 10、2 B、 12、2 C、 12、3 D、 15、3

7. A newly established small enterprise entered the counseling period for general taxpayers in March 2006, and the tax authorities decided to issue 20 invoices for each sale. In March 2006, the enterprise purchased 12 invoices for the last time. With the approval of the tax authorities, the number of invoices that the enterprise can purchase for the first time in April is ().

a、20 B、 12 C、8 D、4

8. A pack of 25 non-standard cigarettes, each 12 pack, excluding the value-added tax transfer price of each cigarette in 70 yuan, then the consumption tax of each standard box of cigarettes is ().

A, 3500 yuan b, 3650 yuan c, 5250 yuan d, 5400 yuan.

9. A social group earned 3 1 1,000 yuan from selling tickets for a large concert hall this month, of which the handling fee was 1 1,000 yuan, and the business tax that should be withheld and remitted was ().

A, 9000 yuan b, 930 yuan c, 1500 yuan d, 1550 yuan.

10, a copper mine mined 50,000 tons of copper ore +0 1 in June 2006, all of which were sold to the outside world. This copper mine belongs to Grade III mine, and the unit tax is per ton 1.4 yuan, so the resource tax payable this month is ().

A, 28,000 yuan b, 42,000 yuan c, 49,000 yuan d, 70,000 yuan.

1 1. In order to improve the living conditions, someone sold the house that he had lived in for four years. The appraisal price of the house is 300,000 yuan, and the relevant taxes and fees are 20,000 yuan, and the price is 520,000 yuan. The land value-added tax payable is () ten thousand yuan.

a、3.2 B、6.4 C、8 D、7.3

12. The original value of the production building of a large industrial enterprise was10 million yuan, and there were hospitals, kindergartens and guest houses open to the outside world. The original value of the property is 4 million yuan, 1 10,000 yuan and 5 million yuan respectively. Local regulations allow the deduction of 20% of the original value of the property, and the property tax payable is () ten thousand yuan.

a、 100.8 B、 105.6 C、 104.64 D、 10 1.76

13, according to the "Provisional Regulations on Stamp Duty" and its detailed rules for implementation, for () large-value decals, with the approval of the competent tax authorities, it is allowed to be stamped several times within 3 years; Enterprises with an operating period of less than 3 years shall be stamped in full during the operating period.

A, the loan contract of the enterprise B, the account book of the enterprise to record the funds.

C, enterprise property insurance contract D, enterprise property rights transfer documents

1 4. In 2006, Company A made a profit of110,000 yuan when transferring enterprise A shares, and lost 300,000 yuan when transferring enterprise B shares. In 2002, the company suffered a loss of 400,000 yuan in equity transfer, which has not been deducted before income tax according to the relevant provisions of the enterprise income tax law. Then the company's investment income that should be included in the taxable income in 2006 is () ten thousand yuan.

a、70 B、60 C、30 D、 100

15. According to the current regulations, the loan interest expense that is not allowed to be deducted when calculating taxable income is ().

I. Interest on loans used by enterprises for foreign investment

B the funds borrowed by real estate development enterprises for building and developing products belong to the interest after the completion of the cost object.

C, enterprise liquidity loans according to the same period of similar loans financial structure interest rate calculation.

D. The interest on the part where the enterprise borrows more than 50% of the registered capital from related parties is 1 2 3.