题目内容

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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In January 2015, the supermarket sold 2,000 of the offer packs.
What is the amount of value added tax (VAT) charged on the sale of the 2,000 offer packs？

A. RMB14,530
B. RMB17,000
C. RMB20,342
D. RMB23,800

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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

(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)？

In January 2015, the supermarket sold 2,000 of the offer packs.What is the amount of value added tax (VAT) charged on the sale of the 2,000 offer packs？

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

(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)？

In January 2015, the supermarket sold 2,000 of the offer packs.
What is the amount of value added tax (VAT) charged on the sale of the 2,000 offer packs？