Reference no: EM133351739

1. In June 2019, company Z which is a producer, sold 10 thousand pieces of class A cigarette at a VAT-excluded price of 20 thousand yuan. We know the applicable tax rate is 56% plus 0.003 yuan per piece. So which of following option is the correct Excise Tax payable for this transaction?

A. 30 yuan

B. 11,200 yuan

C. 11,230 yuan

D. 22,400 yuan

2. Which of the following imported goods is exempt for Chinese Customs Duty?

A. the goods gifted by international organizations

B. the goods incurring losses after Customs release

C. the advertising articles with high commercial value

D. the goods with Customs Dut above 50 RMB yuan for one receipt

3. In July 2019, company X imported some foreign goods at the price of RMB 10,000 yuan. In addition, company X paid 2,000 yuan in freight and 1,000 yuan in insurance for above goods. We know the applicable tariff rate is 20%. Which of following option is the correct Customs Duty payable for this transaction?

A. 2,000 yuan

B. 2,200 yuan

C. 2,400 yuan

D. 2,600 yuan

4. There is a company X, which is located in the urban region of city M(which means the applicable tax rate of UMCT is 7%). In May 2019, the VAT payable of company X was 75,000 yuan, and the excise tax payable of company X was 25,000 yuan. So which of following option is the correct UMCT payable of company X in that month?

A. 1,750 YUAN

B. 3,500 yuan

C. 5,250 yuan

D. 7,000 yuan

5. Which of the following vehicles is certainly eligible for Vehicle Acquisition Tax reduction or exemption?

A. a city bus

B. an imported trailer

C. a used motorcycle

D. a new car as a prize

6. According to EIT Law, which of the following statements is correct about tax loss-carry-forward?

A. tax loss occurs when the calculated taxable income is negative

B. tax losses can be carried forward up to 10 years

C. 50% of tax losses can be used to offset taxable profits

D. an enterprise's worldwide tax losses can be used to offset worldwide profits

7. Which of the following statements is/are correct regarding the common elements of tax treaties in the world?

A. Tax treaties typically aim at increasing expectation uncertainty of global trades.

B. Tax treaties typically define the scope of taxes covered and circumstances under which the resident of one country is taxed by another country.

C. Tax treaties usually aim at enhancing global business and cross-border trades.

D. Tax treaties typically reduce taxes paid by a resident of treaty country to another treaty country.

8. For the new IIT Law of 2019, which of the following items are composed in the specific additional tax deductions?

A. Elderly supports

B. Housing Loan interst

C. Self-education expenses

D. Educational costs for children

9. Which of following pollutants are subject to the environmental protection tax?

A. Atmospheric pollutant

B. Noise pollution

C. Solid waste

D. Light pollution

10. Which of the following houses and buildings are subject to the property tax?

A. Residential bulidings in the countryside

B. An outdoor swimming pool

C. Individually owned urban commercial housing

D. Commerical housing that has not been used or leased for sale