题目内容

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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Which of the following transactions is NOT subject to land appreciation tax (LAT)？

A state-owned enterprise contributed its land use right as capital to its subsidiary for the subsidiary to build a shopping mall
B. A local government transferred a land use right to a property developer
C. A property developer sold a standard residential property with a land appreciation value of 63%
D. An individual sold his self-used residence after owning it for one year

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KINO Ltd is a company set up in China, which is subject to enterprise income tax (EIT) of 25%. KINO Ltd has a wholly (100%) owned subsidiary, Company A, set up in Country X.
In 2014, Company A had a profit of USD200,000 and paid enterprise income tax in Country X at the rate of 15% (USD30,000). Company A declared a dividend of USD170,000 and paid this to KINO Ltd after deduction of withholding income tax of 10% (USD17,000).
What is the additional enterprise income tax (EIT) which KINO Ltd will pay on the dividend income received from its subsidiary, Company A？

A. USD25,500
B. USD3,000
C. USD42,500
D. USD0

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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

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？

Which of the following transactions is NOT subject to land appreciation tax (LAT)？

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

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？