题目内容

A yacht factory sold a yacht to an individual customer and received a total amount of RMB400,000. The consumption tax rate for yachts is 10%.
What are the amounts to be recorded in the factory’s accounts for sales and consumption tax respectively？

A. RMB400,000 and RMB40,000
B. RMB310,800 and RMB31,080
C. RMB341,880 and RMB34,188
D. RMB376,068 and RMB37,607

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Ms Wang won a smart phone with a market value of RMB3,000 in a lucky draw at a supermarket. The supermarket agreed to bear all of the taxes for the winners of the lucky draw.
What is the individual income tax (IIT) payable on Ms Wang’s lucky draw prize and who will be responsible for paying it to the tax bureau？

A
B
C
D

危险货物按其主要危险性和运输要求划分为()。

A. 9类22项
B. 9类23项
C. 9类24项
D. 9类25项

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

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