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20 18 tax agent "tax law 1" simulation test and answer 2

1. The reasons for the change of tax legal relationship mainly include ().

A. Fulfilling tax obligations

B. the taxpayer's own organizational situation changes.

C. Due to the revision or adjustment of the tax law

D. damage caused by force majeure

E. Changes in the management style of tax authorities

2. Regarding the validity and interpretation of the tax law, the following statement is correct ().

A. In addition to following the basic principles of tax law, the interpretation of tax law should also follow the specific principles of legal interpretation, including the principles of literal interpretation, legislative purpose, legality and reasonableness, economic substance and good faith.

The tax laws enacted by a sovereign country must be applicable to all areas under its jurisdiction.

C. The tax laws formulated by the National People's Congress and its Standing Committee are effective nationwide.

D. our tax law adheres to the principle of non-retroactivity.

E. China's tax law adopts the principle of combining personal and territorial.

3. The following statement about the subject of tax legal relationship is correct ().

A. The tax authorities become the subject of taxation in the legal sense by obtaining authorization.

B the rights and obligations of tax authorities are embodied in their powers and responsibilities.

C. the power of the tax authorities cannot be arbitrarily abandoned or transferred by the exercising authorities.

D. Taxpayers may request the tax authorities to compensate for their illegal acts.

E. apply for keeping your tax payment place confidential.

4. Regarding the identification of general VAT taxpayers, the following statement is correct ().

A taxpayers shall be subject to unified accounting by the head office and branches. The annual sales of the head office is160,000 yuan, which is a general taxpayer, and the annual sales of branches (branches other than commercial enterprises) is 280,000 yuan. Therefore, branches can apply for recognition as general taxpayers.

B. Self-employed individuals with annual sales of building materials of 2 million yuan may apply to the Provincial Taxation Bureau for recognition as general taxpayers.

C a person who sells three used cars with an annual sales of 6.5438+0.8 million yuan can apply to the tax bureau for recognition as a general taxpayer.

D. A retail store has sound financial accounting and annual sales of 6,543,800 yuan, which can be applied for recognition as a general taxpayer.

E. A government can apply for recognition as a general taxpayer if it updates and disposes of old office equipment and obtains income of 2 million yuan.

5. Among the following items, () belongs to the scope of value-added tax collection.

Software training income collected by taxpayers with software sales.

B revenue from software entrusted by taxpayers with the copyright of the entrusting party.

Income from insurance premiums charged by taxpayers to buyers when selling goods and insurance agency business.

D. Income from printing enterprises entrusted by publishing units to print books with national uniform numbers.

E. Shopping malls sell children's vision health care products as agents, and obtain agency fee income from manufacturers.

6. A shopping mall (VAT general taxpayer) sells a manufacturer's color TV as an exclusive agent, and makes an equal sales rebate according to the sales volume (purchase price for external sales). In May 2008, I purchased a TV set from a color TV factory and obtained a special invoice for tax-controlled value-added tax, indicating that the tax amount was 4.2 million yuan; At the end of the month, the color TV factory paid a rebate of 2.47 million yuan to the shopping mall. In the same way, we sold an electronic CD from a manufacturer and got a rebate of 654.38+0.2 million yuan. We bought an electronic CD from the manufacturer and got a special VAT invoice, indicating the price of 6.5438+0.00 million yuan. The store's flat sales rebate business processing complies with relevant regulations ().

A. The mall should confirm the output tax according to 4.2 million yuan.

B. The mall should calculate the output tax according to 4.248 million yuan.

The input tax that should be deducted in the month of C Mall is 4,989,700 yuan.

The input tax that should be deducted in the month of shopping mall D is 6.5438+0.97 million yuan.

E the value-added tax payable by the mall in the current month is 510.03 million yuan.

7. Regarding the provisions of the tax authorities on issuing special VAT invoices, the following statement is correct ().

A when issuing invoices for small-scale taxpayers, the tax authorities may issue special invoices manually.

B the special VAT invoice obtained by the general VAT taxpayer and issued by the tax authorities through the anti-counterfeiting tax control system will collect the deduction information through the anti-counterfeiting tax control authentication subsystem, and the invoice deduction list will not be filled in.

C the comparison of the current special invoices for anti-counterfeiting and tax-controlled value-added tax is also carried out in accordance with the provisions of "one window".

D. Computer system for issuing special VAT invoices At present, anti-counterfeiting tax control and non-counterfeiting tax control systems coexist at the same time.

E. At present, the tax authorities stop using the anti-counterfeiting tax control system to issue special VAT invoices for taxpayers.

8. In May, 2008, Red Star Cosmetics Company (general taxpayer) matched all the fragrant powder (excluding tax of 70,000 yuan) purchased with its own cosmetics to form 5,000 sets of high-grade cosmetics, and sold 3,000 sets of cosmetics in May, excluding tax of 6,543.8+0.4 million yuan; Sales of self-produced high-grade cosmetics A, obtained 90,000 yuan excluding tax. The statement about the above business of this enterprise is correct ().

A the consumption tax paid for the production of complete sets of high-grade cosmetics with fragrant powder cannot be deducted.

B. During this period, high-grade cosmetic A needs to pay consumption tax of 280,000 yuan.

C. The consumption tax payable for high-grade cosmetics A in this period is 27,000 yuan.

D. the consumption tax paid can be deducted from the powder, 5600 yuan.

E. The consumption tax payable for cosmetics in this period is 48,000 yuan.

9. According to the relevant provisions of the current vehicle purchase tax, the vehicle purchase tax is levied on the following vehicles according to the minimum taxable value of taxable vehicles ().

A. Enterprises import trucks for their own use from abroad.

B. BMW cars with tax reduction and exemption conditions have disappeared

C. Family cars with confirmed purchase price obtained through donations and incentives.

D. vehicles imported through non-trade channels

E. Imported used cars

10. In the resource tax, the following taxable resource products can be collected by withholding ().

A. crude oil

B. Copper mine

C. natural gas

D. asbestos mine

E. synthetic oil

1 1. In addition to the statutory tax reduction and exemption, the state formulates and issues tax reduction and exemption policies for import and export goods according to internationally accepted rules and China's actual situation, which is called specific or policy-based tax reduction and exemption. The following goods belong to specific tax exemption ().

A. Products for persons with disabilities

B. Overseas donations for poverty alleviation and charitable donations

C. Import and export goods in export processing zones

D. advertisements and samples without commercial prices

E. science and education supplies

12. Of the following statements about taxpayers, the correct one is ().

Taxpayers are units and individuals with direct tax obligations as stipulated in the tax law.

B the person who pays taxes directly to the tax authorities, that is, the person who actually pays taxes.

In individual income tax, the unit or individual who pays the income is the withholding agent.

D. Taxpayers enjoy tax exemption and do not need to declare and pay taxes.

E. taxpayers who enjoy tax exemption must also declare tax payment.

13. According to the management system of special VAT invoices, general VAT taxpayers may not issue special VAT invoices under the following circumstances ().

A cigarette factory gives cigarettes to relevant personnel of a unit for free.

B. the tire factory sells the tires to the transportation company for its own use.

C. Breweries sell wine directly to consumers.

D. state-owned grain purchasing and selling enterprises sell disaster relief grain.

E. selling goods declared for export

14. The following statement about the consumption tax payment link is ().

A. Imported gold rings are subject to consumption tax at the import stage.

B. Imported cosmetics are subject to consumption tax at the import stage.

C. Taxable consumer goods processed by individual operators shall be paid consumption tax by the entrusting party after recycling.

D. Gold and silver jewelry sold by jewelry factory to Hong Guang Shopping Mall, the distribution unit, is not subject to consumption tax.

E. diamond ornaments sold by jewelry manufacturers are not subject to consumption tax.

15. Among the following items, the time statement about the taxpayer's tax obligation to sell taxable consumer goods is correct ().

A payment shall be made by letter of credit, that is, the date when payment is actually received.

B. If it is paid in advance, it shall be the invoice date of taxable consumer goods.

C. For collection and acceptance, the date of issue of taxable consumer goods.

D if installment payment is adopted, the payment date agreed in the sales contract shall prevail.

E. If the payment is settled in advance, the actual date of receipt of the payment shall prevail.

16. If the taxable value of taxable consumer goods is obviously low without justifiable reasons, the tax authorities have the right to verify its taxable value, and the verification authority includes ().

A taxable value for cigarettes and grain wine is approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

2. The taxable value for importing taxable consumer goods shall be approved by the Customs.

C except for the import of taxable consumer goods, it shall be approved by the tax authorities of all provinces, autonomous regions and municipalities directly under the central government.

D the taxable value of taxable consumer goods other than cigarettes, grain and wine shall be approved by the tax authorities of all provinces, autonomous regions and municipalities directly under the central government.

E all taxable consumer goods can be audited by the local competent tax authorities and reported to the State Administration for approval.

17.the operating conditions of financial institutions in the third quarter of 2008 are as follows

The loan interest income of (1) is 30 million yuan, including10.2 million yuan for self-owned loans and10.8 million yuan for savings deposit loans.

(2) Collect an examination fee of 2 million yuan for the municipal examination center and get a handling fee of 30,000 yuan.

(3) The income from transferring a bond is 6,543,800 yuan, the bond purchase price is 700,000 yuan, and the handling fee is 6,543,800 yuan. According to the following information, the following items are correct ().

A. The business tax payable for interest income is 6,543,800 yuan+0,800 yuan.

B interest income should be subject to business tax of 6,543,800 yuan+0.5 million yuan.

C The total payable business tax in this period is 65,438+0,565,438+0, 650 yuan.

D The total business tax payable in this period is 65,438+0,556,5438+0,000 yuan.

E. The business tax involved in the current bond transfer is RMB 6,543,800+0.5 million.

18. Among the following items, () is exempt from business tax.

The premium income of life insurance business with a term of 1 year or more that can be surrendered by insurance companies.

B. Technology transfer income obtained by scientific research institutions

(3) Educational services provided by various schools with the approval of the people's government at or above the prefecture level or the education administrative department of the government at the same level and recognized by the state as their students.

D. laid-off workers engaged in advertising services have income.

E. School technology transfer income

19. a city agricultural machinery factory is a general taxpayer of value-added tax, and the following business took place in June 2008.

(1) Tax-free income from sales of tractor tires 1.2 million yuan.

(2) 200 agricultural harvesters were sold by collection and acceptance settlement, and the sales amount of 400,000 yuan was indicated on the special VAT invoice. The goods have been sent out, and the collection procedures have been handled in the bank, but the payment has not yet been received. (3) The tractor sold by installment has been delivered. The contract stipulated that the payment amount this month was 6,543.8+8,000 yuan excluding tax, but only 80,000 yuan was actually received. (4) Providing agricultural machinery maintenance services, the sales amount indicated on the ordinary invoice is 52,000 yuan, and the sales amount indicated on the ordinary invoice of rural parts is 1.2 million yuan. (5) During the busy farming season, transfer 15 self-produced agricultural harvesters to the leasing department of this enterprise for rent, and the rent this month is 30,000 yuan. The input tax in this period is 1 1 ten thousand yuan. The correct situation of agricultural machinery tax this month is ().

A. the output tax of value-added tax is 654.38+024.700 yuan.

B VAT payable is 626,543.8 yuan +0.2 million yuan.

C. The business tax payable is 0.10.5 million yuan.

D urban construction tax and education surcharge of 3 18 1 yuan should be paid.

E agricultural machinery belongs to goods exempted from value-added tax.

20. The tax payment place of urban construction tax is the tax payment place of "Three Taxes", but under the following special circumstances, the tax payment place of urban construction tax is ().

A if it is stipulated that the "three taxes" shall be paid by the entrusting party, the urban construction tax shall be paid at the entrusting party's place.

B. For taxpayers who have no fixed tax payment place for mobile business, urban construction tax shall be paid at the place where the taxpayer's account is located.

C. If oil is exploited across provinces and the subordinate mining units and accounting units are not in the same province, urban construction tax shall be paid at the location of the oil well.

D pipeline transportation income and urban construction tax shall be paid at the location of the pipeline bureau.

E. The operating business of an airline shall be declared and paid at the place where the profit and loss accounting institution is located.

2 1. The following statement about vehicle purchase tax is incorrect ().

A. The collection link is single. Like the consumption tax, it is taxed in the consumption (use) link.

B. Surcharge is levied outside the price, and the tax burden is passed on to consumers.

C. It is collected before the vehicle is put on the license, and has the characteristics of source control.

D taxable vehicles purchased in People's Republic of China (PRC) and China are subject to the vehicle purchase tax.

E trams within the scope of vehicle purchase tax, including electric vehicles and electric motorcycles.