题目内容

托运人或收货人向铁路提出赔偿的材料中要求()和货运记录货主页必须是原件。

A. 货票报销联
B. 证明货物价值的有关材料
C. 身份证明
D. 货物运单

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重大、大事故自接到记录之日起由车站在()以正式文件连同全部调查材料报主管铁路局。

A. 3日内
B. 7日内
C. 10日
D. 15日内

Mr Lee has licensed his new invention to a China company for a royalty of RMB200,000 per annum. Mr Lee is a not a China tax resident and he has not travelled to China in 2014.
What is the amount of individual income tax (IIT) payable by Mr Lee in 2014?

A. RMB0
B. RMB40,000
C. RMB22,400
D. RMB32,000

CA Ltd is a foreign-invested enterprise set up in Shanghai, China. CA Ltd declared a dividend of RMB500,000 to its investor, Hoo Ltd. Hoo Ltd is set up in the Cayman Islands, which does not have any tax treaty with China.
What are the amounts of enterprise income tax (EIT) and business tax respectively, which CA Ltd should withhold before remitting the dividend to Hoo Ltd?

A. RMB47,500 and RMB25,000
B. RMB50,000 and RMB25,000
C. RMB50,000 and RMB22,500
D. RMB50,000 and RMB0

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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