File 15
A foreign-invested real estate development company in October 2010, an office building will be transferred to company B as a whole, the contract agreed transfer price of 200,000,000 yuan. A company in accordance with the provisions of the tax law has paid 10 million yuan of business tax, stamp duty of 100,000 yuan; A company to obtain the right to use the land and pay the land price of 30 million yuan; put into the real estate development costs of 40 million yuan; real estate development costs in the interest expense of 12 million yuan (can not be calculated according to the transfer of real estate projects to apportion the interest expense, and can not provide proof of financial institutions).
Known: A company where the provincial people's government of the calculation of real estate development costs deduction ratio of 10%.
Requirements:
Based on the above information, analyze and answer the following questions 1 to 4.
The real estate development costs allowed to be deducted in the calculation of land value-added tax is ( )000 yuan.
A.300
B.400
C.700
D.1200
Correct Answer: C,
Question 56 (Indefinite Choice) (2.00 marks per question)
Source 4
Zhang of Shanghai and Company A (registered in Guangzhou) entered into a contract on On April 1, 2010, Zhang signed a one-year employment contract with Company A. On April 10, 2010, Zhang was sent by Company A to Shenzhen City to work in sales. on January 1, 2011, Zhang found that Company A had not paid him his labor compensation in full and on time, but Zhang still insisted on working until the termination of the employment contract on April 1, 2011, and Company A owed Zhang 10,000 yuan in labor compensation. In the case of consultation with the company, Zhang proposed to apply for labor arbitration.
It is known: the local monthly minimum wage standard is 1000 yuan.
Requirements:
According to the above information, analyze and answer the following questions 1-7.
During the period of limitation for labor arbitration, the following circumstances cause the interruption of the limitation period for labor arbitration ( ).
A. Zhang claimed his rights from Company A
B. Zhang requested the relevant authorities for relief of his rights
C. Company A agreed to fulfill its obligations
D. Force majeure prevented Zhang from filing an application for arbitration during the period of limitation for arbitration
Correct Answer：A,B,C,
Question 57 (Indefinite Choice Questions) (Each Question) 2.00 marks)
Data 11
The relevant information of Company A of a certain city in 2010 is as follows:
(1) Company A owned 10 houses, of which 7 houses were used for production and operation (the original value of the properties totaled 50,000,000 yuan). 3 houses were rented out to Company B for operation since January 1, and the annual rental income was 1,000,000 yuan; on August 20, the annual rental income was 1,000,000 yuan; on August 20, the annual rental income was 1,000,000 yuan; on August 20, the annual rental income was 1,000,000 yuan. Yuan; August 20, A company's new plant completed by the construction in progress to the original value of fixed assets 10000000 yuan.
(2) A company actually covers an area of 20000 square meters.
(3) October 10, A company purchased 2 office cars, cargo cars 8 (each weighing 10 tons), the month they have obtained the vehicle registration certificate.
Known: the local government property tax calculation of the residual value of the property deduction ratio of 25%, the location of the company's urban land use tax unit tax per square meter of 5 yuan, the small passenger car vehicle tax standard for each 360 yuan / year, the vehicle and vessel tax standard for the self-weight of the vehicle and vessel tax of each ton of the tax is 16 yuan / year, the rental of real estate tax rate of 5%, the company applies to the urban Maintenance and construction tax rate of 7%; education surcharge levied at 3%.
Requirements:
Based on the above information, analyze and answer the following questions 1-5.
In 2010, Company A should pay urban land use tax of ( )yuan.
A.80,000
B.100,000
C.120,000
D.200,000
Correct Answer:B,
Question 58 (Indefinite Choice)(2.00 points each)
Information 12
A company occupies 5,000 square meters and the original value of the property is RMB 3,000,000.The following operations took place in 2010:
(1) In the year, it earned RMB 1,500,000 from the tourism business.
(2) June 30 signed a housing lease contract, the original value of 500000 yuan of office space from July 1 to rent to others to use, the lease period of 12 months, the monthly rent of 2000 yuan, the rent is collected once a month.
(3) September 10, signed a financial lease contract with the leasing company, the value of 300,000 yuan of machinery and equipment, the lease period of 5 years, the rent *** counted 400,000 yuan, paid 80,000 yuan per year.
It is known that: ① the company applies the annual urban land use tax rate of 5 yuan per square meter; ② the local government regulations of the property tax calculation of the residual value of the property deduction ratio of 30%; ③ the company applies the business tax rate of 5%; ④ the lease contract applicable to the stamp duty tax rate of 0.1%, the financial leasing contract applicable to the stamp duty rate of 0.005%; ⑤ the company applies the urban maintenance and construction tax rate of 5%, the financial lease contract applicable to the stamp duty rate of 0.005%; ⑤ the company applies the urban maintenance and construction tax rate of 5 percent, and the leasing company applies the urban maintenance and construction tax rate of 5 percent. The city maintenance tax rate for the company is 5%, and the education surcharge rate is 3%.
Requirements:
Based on the above information, analyze and answer the following questions 1-5.
The urban land use tax payable by the company in 2010 is ( ) yuan.
A.12500
B.25000
C.50000
D.75000
Correct Answer：B,
Question 59 (Indefinite Choice)(2.00 marks each)
Information 4
Zhang of Shanghai and Company A (registered in Company A (registered in Guangzhou) signed a 1-year labor contract in Beijing on April 1, 2010. on April 10, 2010, Zhang was sent to Shenzhen by Company A to take charge of sales work. on January 1, 2011, Zhang found that Company A did not pay his labor remuneration in full and on time. Zhang insisted on working until the termination of the labor contract on April 1, 2011, and Company A owed Zhang an accumulated total of 10,000 yuan. Company A owed Zhang 10,000 yuan. In the case of consultation with the company to the fruit of the case, Zhang to apply for labor arbitration.
It is known: the local monthly minimum wage standard is 1000 yuan.
Requirements:
According to the above information, analyze and answer the following questions 1-7.
Zhang should have filed a labor arbitration before. ( )
A. January 1, 2012
B. April 1, 2012
C. January 1, 2013
D. April 1, 2013
Correct Answer: B,
Question 60 (Indefinite Choice Questions) (2.00 marks each)
Information 13
In 2010, Enterprise A owns 14 properties with original value*** of 135 million yuan, which are used as follows:
(1) 3 buildings have been recognized as dangerous houses by the relevant departments at the end of 2009, and ceased to be used from April 1, 2010, and the original value of the properties*** of 20 million yuan.
(2) 9 buildings are used for production and operation, the original value of the property *** counted 10,000 million yuan.
(3) 2 buildings are used for foreign investment, and each building receives fixed income of 100,000 RMB per month. Due to special circumstances, May 1, 2010 to recover 1 building for major repairs, major repairs for 7 months. After the overhaul, the original value of the property rose from 5 million yuan to 10 million yuan, and on December 1, it was put into use as a factory building.
Known: the region to calculate the residual value of the property deduction ratio of 20%.
Requirements:
Based on the above information, analyze and answer the following sub-questions 1 to 3.
According to what is suggested in point (3) of this question, in 2010, Enterprise A should pay property tax ( ) million yuan for this business.
A.14.4
B.19.2
C.20
D.20.4
Correct Answer：C,
Question 61 (Indefinite Choice) (2.00 points each)
[Information 3]
On March 11, 2009, Company A issued a commercial draft, payable to Company B, the maturity date of September 11, 2009, Company A's depository bank Bank P for the acceptance of the bill of exchange.
June 30, 2009, company B from the C company to purchase a batch of goods, the bill of exchange will be endorsed and transferred to the C company, the C company on September 30, with the bill of exchange to its depositary bank Q bank for commissioned receipts, Q bank for the C company for the commissioned receipts procedures, P bank receives commissioned receipts vouchers, refused to pay.
Requirements: According to the above information, analyze and answer the following questions.
Company C should go to the bank for the bill of exchange prompt payment period is ( ).
A. 10 days from the date of transfer of the bill of exchange to Company C
B. 1 month from the date of transfer of the bill of exchange to Company C
C. 10 days from the maturity date of the bill of exchange
D. 1 month from the maturity date of the bill of exchange
Correct Answer: C,
Question 62 (Indefinite Choice) (2.00 points each)
The following is an analysis of the following questions. Points)
Data 1 (2010) Sun was recruited to work for Company A. After completing his probationary period, he was engaged in technical work, and then jumped to Company B after 2 years to become the backbone of the company's business. In order to implement its new corporate strategy, Company A intends to hire Sun as a company executive. After consultation, the two sides signed a labor contract, agreed: (1) the term of the labor contract for 2 years, the probationary period of 3 months; (2) the expiration of the contract or leave for other reasons, Sun in 3 years shall not be engaged in the same kind of business work with the A company, the company in Sun's departure a one-time payment of compensation of 100,000 yuan.
1 month before the expiration of the employment contract, Sun was hospitalized due to illness. 3 months later, Sun recovered, to the company to work, the company notified Sun that the labor contract has been terminated on schedule, the period of sick leave will not be paid, and no longer pay 100,000 yuan of compensation to him. Sun agreed that the company will not pay 100,000 yuan of compensation, but asked the company to continue the labor contract period until healed, and pay the sick leave during the period of sick leave wages and economic compensation for leaving the company. Company A refused Sun's request, Sun then entered the same industry C company engaged in the work of the business competition with company A. Company A believes that Sun violated the non-competition agreement in the labor contract, and should be liable for breach of contract.
It is known that: Sun's actual work experience of 12 years.
Requirements: According to the above information, analyze and answer the following questions 1-4.
Sun can enjoy the legal medical period is ( ).
A.1 month
B.3 months
C.6 months
D.12 months
Correct Answer: C,
Question 63 (Indefinite Choice) (2.00 marks each)
Source 7
In the year of 2010, a Chinese citizen, Mr. Zhao, obtained the following from the territory of China. Income:
(1) A monthly salary of 3,000 yuan and an annual performance pay of 30,000 yuan in December in addition to the current month's salary.
(2) Part-time work in his spare time, and in January and December he received 3,000 yuan per month from his part-time employer for his work, from which he donated 500 yuan to a poor area through a state agency.
(3) through the auction house will be a collection of many years of paintings and calligraphy auction, to obtain income of 500,000 yuan, the original value of the painting and calligraphy and the collection of costs incurred for 100,000 yuan, and obtain the approval of the competent tax authorities, the auction to pay the relevant tax 50000 yuan.
(4) from country A to obtain royalty income equivalent to 40,000 yuan, in country A paid 8,000 yuan of personal income tax; from country B to obtain dividends equivalent to 10,000 yuan, paid 1,000 yuan in country B personal income tax.
It is known that: wages, salaries applicable to the table of quick deductions as follows (see textbooks, this question is omitted).
Requirements:
According to the above information, analyze and answer the following questions 1-4.
Zhao Mou's income from overseas sources should be subject to a retroactive personal income tax of ( )yuan in China.
A.0
B.1000
C.1800
D.2800
Correct Answer:B,
Question 64 (Indefinite Choice)(2.00 points each)
Chinese citizen Hu is a professional painter who makes a living by painting. Hu's income from January to December 2010 is as follows:
(1) He earned 23,000 yuan from painting at one time;
(2) He rented out his own 4 houses with an area of 150 square meters to Zhang Mou to live in for a period of 1 year. Monthly rental income of 2,500 yuan, the annual rental income of 30,000 yuan; in July of that year to repair the house, incurred repair costs of 500 yuan; (not taking into account the relevant taxes)
(3) obtain insurance payouts of 20,000 yuan;
(4) obtain the interest on the purchase of corporate bonds of 5,000 yuan;
(5) from A listed companies to receive income from dividends 16,000 and dividend income of 7,000 from unlisted company B.
Requirements: Based on the above information, answer the following (1) to (4) sub-questions:
Hu received the insurance payout and bond interest income should be taxed ( )yuan.
A.5000
B.500
C.0
D.1000
Correct Answer：D,
Question 65 (Indefinite Choice) (2.00 points each)
Source 21
Company A issued a note to Company B with a draw date of October 20, an amount of 1 million yuan and a value of 1 million yuan. Company A issues a banker's acceptance to Company B in the amount of 1,000,000 yuan, payable 1 month after the date of issue, with Bank A as the acceptor. on November 1, Company B endorses and transfers the bill of exchange to Company C. on November 5, Company C writes on the reverse side of the bill of exchange that it is not transferable? Not transferable? Company C endorsed the bill of exchange to Company D. On November 10, Company D recorded on the bill of exchange sticky note that the bill of exchange was not transferable. Only after the delivery of the bill of exchange by E Company, the bill of exchange will be endorsed and transferred? After the words, the bill of exchange will be endorsed and transferred to the E. On November 15, the E will be endorsed and transferred to the F. The bill of exchange will be transferred to the F. The E will be endorsed and transferred to the F.
On November 25, the bearer of the bill, F company to the Bank of A prompt payment, the Bank of A to the drawer A company failed to deposit the full amount of the bill for the reason of refusal to pay.
Requirements:
Based on the above information, analyze and answer the following questions 1 to 8.
When Company A issued a banker's acceptance to Company B, the following statements about the parties to the instrument relationship are correct ( ).
A. Company A is the drawer
B. Company B is the payee
C. Company A is the applicant for acceptance
D. The accepting bank is the payer
Correct Answer：A,B,C,D,
Question 66 (Indefinite Choice)(2.00 marks each)
Source 2
p> Company A is dissatisfied with the decision of the County Administration for Industry and Commerce to impose a fine of 100,000 yuan, and applied for administrative reconsideration to the Municipal Administration for Industry and Commerce. The Municipal Administration for Industry and Commerce, after review, decided to change the amount of the fine to 50,000 yuan.
Requirements:
According to the above information, analyze and answer the following questions 1 to 5.
If Company A is not satisfied with the administrative reconsideration decision of the Municipal Administration for Industry and Commerce, the following statements are correct ( )
A. Company A can file an administrative lawsuit to the People's Court where the County Administration for Industry and Commerce is located
B. Company A can file an administrative lawsuit to the People's Court where the Municipal Administration for Industry and Commerce is located
C. If Company A does not file a lawsuit after the expiration of the deadline and does not fulfill the administrative reconsideration C. If Company A fails to prosecute and fulfill the administrative reconsideration decision after the expiration of the period, the County Administration for Industry and Commerce shall enforce the decision according to law or apply to the People's Court for enforcement
D. If Company A fails to prosecute and fulfill the administrative reconsideration decision after the expiration of the period, the Municipal Administration for Industry and Commerce shall enforce the decision according to law or apply to the People's Court for enforcement
Correct Answer：A,B,D,
Question 67 (Indefinite Choice Questions)(2.00 marks each)< /p>
An enterprise at the beginning of 2010 book **** the original value of the property 40 million yuan, the year the use of property is as follows:
(1) January 1 will be an original value of 8 million yuan of office buildings used for investment in joint ventures (collect fixed income, do not bear the risk of joint ventures), the investment period of five years. Known that year the enterprise obtained fixed income of 500,000 yuan;
(2) July 1 will be the original value of 2 million yuan, covers an area of 400 square meters of a warehouse leased to a shopping mall for storage of goods, July 1 onwards, rent, the lease period of 1 year, the monthly rental income of 15,000 yuan;
(3) the rest of the property for the operation of the self-use;
(4) at the beginning of the year entrusted to construction units Construction of material warehouses, August 22 for acceptance procedures, the project settlement expenditures of 500,000 yuan, and according to this cost is included in fixed assets.
Known: local regulations for property tax calculation of the residual value of the deduction ratio of 20%.
Requirements: Based on the above information, analyze and answer the following (1) to (4) sub-questions.
The enterprise in 2010 should pay the property tax *** count ( ) million yuan.
A.36.84
B.35.92
C.30.84
D.37
Correct Answer：D,