题目内容

SHL Ltd, a property developer, developed a shopping mall. SHL Ltd acquired the land use right for RMB10 million and incurred construction costs of RMB12 million. The shopping mall was sold for RMB32 million.
What is the amount of business tax payable on the sale of the shopping mall？

A. RMB1·6 million
B. RMB1·1 million
C. RMB0·5 million
D. RMB1 million

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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

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

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

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