题目内容

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

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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

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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