题目内容

Carti Ltd is a Beijing company which trades in light bulbs. In December 2014, Carti Ltd purchased light bulbs for RMB100,000 (excluding value added tax (VAT)) and a VAT special invoice was obtained. Carti Ltd exported the light bulbs to Europe for RMB150,000. The export VAT refund rate for light bulbs is 16%.
What is the amount of the value added tax (VAT) refund which Carti Ltd can receive？

A. RMB16,000
B. RMB24,000
C. RMB8,000
D. RMB500

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The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB50 to RMB50,000 so as to increase the deduction for enterprise income tax (EIT).
What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law？

A. Transfer pricing
B. Tax avoidance
C. Tax evasion
D. Fraudulence in the issuance of an invoice

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(1) The importation of goods into a China free trade zone
(2) The importation of equipment under an operating lease
(3) The importation of raw materials under a processing trade
(4) The importation of raw materials under a general trade

A. 1, 2, 3 and 4
B. 1, 2 and 3 only
C. 1 and 3 only
D. 2 and 4 only

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Xuno Ltd was set up in Shenzhen in 2007 and is subject to an enterprise income tax (EIT) rate of 25%. Xuno Ltd’s taxable profits (losses) since its inception are summarised below:
What is the amount of enterprise income tax (EIT) payable by Xuno Ltd in 2014？

A. RMB34,250
B. RMB90,000
C. RMB127,500
D. RMB60,000

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A computer trading company took ten computers from its warehouse.
Which of the following uses of the computers will be classed as a deemed sale for BOTH value added tax (VAT) and enterprise income tax (EIT)？

A. To be used in the company’s offices as fixed assets
B. To be given as souvenirs to the company’s customers
C. To be sent to the company’s branch office for sale
D. To be scrapped as they were no longer saleable

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A. RMB16,000 B. RMB24,000 C. RMB8,000 D. RMB500

The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB50 to RMB50,000 so as to increase the deduction for enterprise income tax (EIT).What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law？

(1) The importation of goods into a China free trade zone(2) The importation of equipment under an operating lease(3) The importation of raw materials under a processing trade(4) The importation of raw materials under a general trade

Xuno Ltd was set up in Shenzhen in 2007 and is subject to an enterprise income tax (EIT) rate of 25%. Xuno Ltd’s taxable profits (losses) since its inception are summarised below:What is the amount of enterprise income tax (EIT) payable by Xuno Ltd in 2014？

A computer trading company took ten computers from its warehouse.Which of the following uses of the computers will be classed as a deemed sale for BOTH value added tax (VAT) and enterprise income tax (EIT)？

A. RMB16,000
B. RMB24,000
C. RMB8,000
D. RMB500

The accountant of Zeta Ltd altered the amount charged on an invoice for purchases from RMB50 to RMB50,000 so as to increase the deduction for enterprise income tax (EIT).
What is the type of offence Zeta Ltd has committed under the Tax Collection and Administrative Law？

(1) The importation of goods into a China free trade zone
(2) The importation of equipment under an operating lease
(3) The importation of raw materials under a processing trade
(4) The importation of raw materials under a general trade

Xuno Ltd was set up in Shenzhen in 2007 and is subject to an enterprise income tax (EIT) rate of 25%. Xuno Ltd’s taxable profits (losses) since its inception are summarised below:
What is the amount of enterprise income tax (EIT) payable by Xuno Ltd in 2014？

A computer trading company took ten computers from its warehouse.
Which of the following uses of the computers will be classed as a deemed sale for BOTH value added tax (VAT) and enterprise income tax (EIT)？