0 1. Which of the following tariffs is imposed on 1997 10+0 imported newsprint?
A. Compound tax
B. Sliding tariffs
C. Specific tax
D. Tax options
02. Tariffs play many roles in a country's politics and economy, mainly including ().
A. Financial role, protective role, regulatory role and supervisory role
B. Planning, supervision, protection and foreign-related roles
C. Financial role, protective role, regulatory role and foreign-related role
D. planning, regulation, protection and finance.
03. There are two types of tonnage tax levied on ships in China: general tonnage tax rate and preferential tonnage tax rate. Preferential tax rates are applicable to ships of countries that have signed agreements or treaties with China, which stipulate that ship taxes and fees are given MFN treatment to each other. The nationality of the ship referred to here generally refers to ()
A. registered nationality of the ship
B. Nationality of shipbuilding
C. nationality of vessel charter
D. all nationalities of the ship
04. Which of the following tonnage should the tonnage tax be levied?
A. registered deadweight tonnage
B. registered displacement tons
C. registered net tonnage
D. registered gross tonnage
05. The yarn produced in Taiwan Province Province was sent to Japan to be woven into cotton cloth, washed, ironed, bleached and printed. The cotton cloth was shipped to Vietnam to make pajamas, then repackaged in Hong Kong and resold in China. Which of the following countries (regions) should China Customs take as its origin?
A. Taiwan Province Province
B. Japan
C. Hong Kong
D. Vietnam
06. According to the Customs Regulations, when the customs levies tariffs on import and export goods, it shall be based on the implementation of the tax rate:
1. Date when the consignee or consignor of import and export goods completes the import and export formalities.
B. Date of entry of means of transport for import and export goods
The date when the consignee or consignor of import and export goods declares the import or export.
D. the date when the customs lists the tax payment voucher.
07. Regarding the scope and applicable tax rate of overdue tax, the following statement is incorrect ().
A. Materials and components imported in processing trade belong to bonded goods. Domestic sales approved by the customs shall be taxed at the tax rate on the day when domestic sales are declared to the customs.
B if temporary imported goods need to be taxed when they are converted into formal imports, they shall be taxed at the tax rate implemented on the day when they are converted into formal imports.
C. If the smuggled goods seized by the customs need to be taxed, it shall be taxed at the tax rate implemented on the day when the smuggling case is filed.
D. If it is necessary to make up the tax due to the examination and approval of the customs value, the tax shall be levied according to the tax rate implemented on the original tax collection date.
08. An import and export company exported 65,438+000 pieces of goods, each weighing 250 kilograms, and the transaction price was 50,000 yuan CFR Hong Kong.
6 187 yuan
5380 yuan
About 7500 yuan
4820 yuan
09. A company imported a Crown car from Hong Kong. The transaction price was USD 25,000 per car CIF Tianjin, the import tariff rate was 100%, the benchmark foreign exchange price was 100 USD = RMB 87 1 yuan, and the consumption tax rate was 8%. What is the consumption tax payable (consumption tax is calculated in RMB)?
A.2 17750
435500
C.37870
D. 17420
10. A company imported a batch of round steel, the transaction price was CIF Shanghai USD 1000, the import tariff rate was 10%, the value-added tax rate was 17%, the exchange rate was USD 100 = RMB 850, and the exchange rate was 20.
A. 65438 yuan +042.22 yuan
B.65438 yuan +02.20 yuan
C. 54.7 yuan
D. RMB 65.64
1 1. A company imported 3000 cases of Heineken beer from the Netherlands, with specifications of 24 pieces ×330ml/ case. The transaction price is FOB Rotterdam HK$ 50 yuan/box, the freight is HK$ 20,000, and the insurance rate is 0.3%. Upon customs examination, the import tariff rate is 3.5/ L, the consumption tax rate is RMB 220 yuan/ton (1 ton =988 L), the value-added tax rate is 17%, and the exchange rate is HK$ 100 = RMB 106. Which of the following options is the duty, consumption tax and value-added tax on this batch of beer ()
A.83160.591.42066.67 (RMB)
B.83160.5291.45762.81(RMB)
C.83160.5227.4863.34 (RMB)
Rmb 83160.52227.4438+04 yuan. 54338.5485858657
multiple-choice question
0 1. Which of the following goods are subject to specific tariffs in China?
A. gasoline
B. Petroleum crude oil
C. cereal wine
D. beer
02. Which of the following goods is subject to the VAT rate of 13% in China?
A. Edible peanut oil
B. Tractors
C. liquefied petroleum gas
D. gold powder
03. Which of the following goods is subject to specific tax in China?
A. cereal wine
B. yellow rice wine
C. Petroleum crude oil
D. diesel oil
04. Which of the following tariffs are positive tariffs?
A. Import duties
B. anti-dumping duties
C. export tariffs
D. Special tariffs
According to the principle of applying tariff rate, which of the following statements is wrong?
A unless otherwise stipulated by the state, the customs shall collect import and export duties at the rate stipulated in the Import and Export Tariff of People's Republic of China (PRC).
2. For goods imported from abroad and originating in China, the customs shall collect import duties according to the most-favored-nation tax rate stipulated in the Import and Export Tariff of People's Republic of China (PRC).
C "People's Republic of China (PRC) Import and Export Tariff" has ordinary tax rate and most-favored-nation tax rate. Import duties shall be levied at the ordinary tax rate on imported goods originating in countries and regions that have not signed tariff reciprocal agreements with China.
D "People's Republic of China (PRC) Import and Export Tariff" takes the price or value of the object to be levied as the tax standard.
06. Which of the following ships should be taxed?
A. Foreign ships sailing between ports in China
B. International sailing ships of foreign nationality chartered by China
C. China registered ships chartered by foreign businessmen
D. Hong Kong-registered international sailboat chartered by China
07. Which of the following options applies to customs supervision fees?
A enterprises with foreign investment invest in machinery and equipment imported within the investment quota of projects encouraged by the state.
Domestic-funded enterprises invest in machinery and equipment imported for development projects encouraged by the state within the investment quota.
3. Goods imported by domestic enterprises with loans from foreign banks and international financial organizations.
D. materials donated by foreign governments and international organizations free of charge.
08. Which of the following options should not charge customs supervision fees?
A machinery and equipment for processing trade projects paid by workers.
B. Materials donated by foreign governments and international organizations free of charge
C. Machinery and equipment imported duty-free from Shenyang Prosthetic Factory
D bonded goods are shipped out of the country after being stored in bonded warehouses for 60 days without being processed after being imported.
09. Which of the following options should be included in the duty-paid price of imported goods ()?
A. Drawing design fee
B. Equipment installation guidance fee
C. Shipping charges
D. Technology transfer fee
10. Which of the following options should not be included in the duty-paid price of imported goods?
A. buyer's commission
B. Seller's commission
C. Unloading expenses after arrival at the port of import
D. patent fees
1 1. If the following expenses have been included in the transaction price of imported goods and broken down, which options can be deducted from the duty-paid price?
Compensation paid by the seller to the buyer for quality problems
B. the cost of tamping the goods in transit
C. Installation cost of elevator after import
D. Normal kickback from the seller to the buyer
12. Which of the following statements is wrong about the customs valuation method?
A. When checking the customs value of imported and exported goods, the customs shall first examine the actual transaction price of imported goods.
B when the customs can't determine the transaction price of imported goods after examination, other valuation methods can be used in turn.
C. When using other valuation methods, the customs may first formulate a reasonable method.
D. the pricing method of the same commodity refers to the same commodity in all aspects, even if there are no subtle differences in packaging.
13. Which of the following statements is correct?
A the value of the ship repaired in Japan approved by the customs is USD 4,000,000, and the cost of repairing and using parts in Japan is USD 500,000. After the ship is repaired and re-entered, the customs can levy taxes according to the duty-paid price of 500,000 US dollars.
B. A batch of pure cotton grey cloth approved by the customs is transported to Hong Kong for dyeing, and the FOB price is declared to the customs when leaving the country.
$200,000, the processing cost in Hong Kong is $65,438+$00,000, and the packaging fee and other labor costs after processing are
500 dollars, the freight to the return port is 65438 dollars +00000 dollars, and the insurance premium is 300 dollars. When re-entering, the CIF declared to the customs is $220,800. When re-entering the customs, the duty-paid price can be taxed at $20,800.
C machinery and equipment imported duty-free by a certain unit, which have been used for less than 2 years, are sold to units that do not enjoy duty-free treatment with the approval of the customs. When the customs pays back the tax, it shall verify the customs value on the basis of the transaction price at the time of original import.
D. If the consignee of the imported goods under financial leasing requests the customs to pay the customs duty in one lump sum, the customs may examine and approve the customs value according to the transaction price of the imported goods.
14. "Full production standard" is one of the criteria for determining the origin of imported goods. According to this standard, which of the following options are imported goods completely produced in one country or region? A. Iron ore mined in Australian mines imported by China Capital Steel Company.
B. Waste paper produced in various countries imported from Hongkong by a China company.
C. A China company imported a ship from South Korea. After customs inspection, it was found that the main engine of the ship was made in Germany, the steel plate was made in Japan and the navigation equipment was made in Britain. Finally, it was built and assembled by the Korean shipyard.
D crude oil produced in Saudi Arabia imported by China Petroleum Import and Export Corporation.
15. Which of the following is correct about the applicable principle of tax rate?
A. For products originating in Hongkong, Taiwan Province Province and Macau, when the customs collects import duties, it shall collect duties at the most-favored-nation rate.
B. Products imported from Chinese mainland are exempt from import duties.
C. For goods originating in countries that have not signed reciprocal tariff agreements with China, the customs will levy import duties at the ordinary tax rate.
D for imported goods with neutral packaging, the customs cannot determine the origin of the goods, and the importer cannot provide the certificate of origin. When the customs collects taxes, it will collect import duties at the ordinary tax rate.
16. Which of the following options fall within the scope of specific tax reduction or exemption:
(1) The joint venture imports machinery and equipment for the licensed project within the approved investment quota;
B. office computers imported by the joint venture;
Complete sets of equipment approved for import by processing trade enterprises;
D an ocean-going supply company was allowed to import 2,000 tons of light diesel oil for international ships;
17. Which of the following options is a statutory tax relief?
A a batch of microcomputers imported by China Central Radio and TV University Shenzhen Branch with approval for teaching needs;
B. A batch of tents donated by the International Committee for Disaster Reduction to the earthquake-stricken areas in Yunnan, China;
C. When a foreign trader in a processing enterprise processes watches for it, it provides free samples of 10 electronic watches (worth 300 yuan RMB) for the enterprise to learn;
D a banana group company in Hainan imported a bottle (100ml) of preservative made in the United States.
18. Which of the following options are not within the scope of statutory tax reduction or exemption?
A batch of 1000 tons of white sugar produced in Vietnam entered Manzhouli from Youyiguan, and was transported to Russia via China Railway, but it was found lost by Manzhouli Customs in transit. Are these two tons of sugar within the scope of statutory tax reduction or exemption?
B. A company imported 65,438+000 barrels of American-made polyester varnish from Shanghai. After customs inspection and tax clearance, the owner found that two barrels were missing. Are these two barrels of polyester varnish within the scope of statutory tax reduction and exemption?
C. A company exported 200 tons of ferrosilicon to Japan. After loading and unloading in Japan, the consignee found that 50 tons of ferrosilicon overflowed, and the 50 tons of ferrosilicon were returned by the original ship. Is the 50 tons of imported ferrosilicon returned within the scope of statutory tax reduction or exemption?
D. A foundation for the disabled is approved to import a batch of crutches for the blind, can it fall within the scope of statutory tax reduction or exemption?
19. Which of the following options are not within the scope of specific tax exemption:
A. A sample book of artificial leather imported by a company;
B. Import Mercedes-Benz cars made in Germany and transport them abroad after attending the Shanghai Auto Show;
C. The satellite locator imported by Dalian Maritime College is used on the training ship;
D for a batch of logs imported by a company, the import tariff rate is zero, and the import value-added tax rate is 13%.
Right or wrong
0 1. A batch of goods imported by a unit in Changsha were sold at CIF Huanggang price, and were transferred to Changsha Customs for tax declaration with the approval of the customs. Changsha Customs should include the transportation expenses and insurance premiums from Huanggang to Changsha in the duty-paid price.
02. A company bought 2000 tons of urea from Russia, and made a delivery price in Beijing. The goods arrived in Manzhouli and were informed by the owner to be shipped to Harbin for unloading. Harbin Customs shall deduct the railway freight and insurance premium from the transaction price as the customs value.
03. For the goods shipped abroad and transported back to China after processing, the customs will levy taxes according to the difference between the CIF price when the processed goods are transported back to China and the CIF price when the original goods leave the country.
04. If the goods temporarily imported for exhibition are approved to be purchased by a certain unit after the exhibition, the customs will levy taxes according to the original CIF price at the time of entry.
05. A foreign company won the bid to build an expressway in China, and was approved to temporarily import engineering vehicles 10, which was imported from Tianjin Port in May of 10, and was re-transported out of the country in May of 2006 with the approval of Tianjin Customs, with the number of 5438+0, 1 65438+5. Customs should apply for import tariff1February.
06. If the goods that have been temporarily imported for more than six months with the approval of the customs are still used in China, they shall declare and pay customs duties to the customs every month from the seventh month = CIF price × original entry time × legal tax rate × 1/60.
07. For export goods with CIF price, foreign commission shall be paid at 2%, and the duty-paid price = (CIF-I-F) × (1-2%)/(1+export tax rate).
08. When collecting taxes, the customs shall levy them in RMB. For goods denominated in foreign currency, the customs shall convert them into RMB according to the benchmark price (the middle price of buying and selling) announced by the State Administration of Foreign Exchange at the time of import declaration.
09. A company was allowed to import 50 German-made cars, each of which was accompanied by a set of repair tools made in Britain, the origin of which was Britain.
10. A company was allowed to lease a helicopter from the United States for one month. When the aircraft is imported, the CIF declared to the customs is US$ 65,438+US$ 0,000,000, and the monthly rent is US$ 80,000. The company applies to the customs for one-time payment of customs duties, and the customs can levy taxes on the basis of CIF price according to the duty-paid price.
1 1. China's import and export tariffs include MFN rate and provisional rate. If the imported goods have both MFN tariff rate and provisional tariff rate in the tariff, the customs will levy taxes at the provisional tariff rate.
12.2001120, a processing trade unit was allowed to import a batch of processed materials for re-export. According to the inspection in May 20001,15, it was found that the company had sold the imported materials in China in March 18. On June 22nd, the Customs decided to impose a fine and pay back the tax. The customs shall refund the tax according to the tax rate implemented on March 8, 2008.
13. After a batch of goods imported by a company has been cleared by the customs, the owner finds that there is a shortage of goods in stock, and the taxpayer requests the customs to refund the tax payable for the shortage of goods, and the customs will refund it.
14. A company exported a batch of Si-Mn alloy, which was granted duty-free clearance by the customs according to the export tariff. A year later, it was found that the company exported ferrosilicon instead of ferrosilicon, which was the goods subject to export tax. The customs will not recover the tax evasion.
15. after a batch of goods imported by a company was released by the customs, the owner found that some of the goods did not meet the standards stipulated in the contract, refused to import them after returning them, and asked the customs to refund the tax paid for the return. According to the relevant provisions of the Customs Regulations, the customs does not levy export tax when returning export goods, but does not refund the import tax already levied.
16. A batch of equipment imported by a foreign-invested enterprise was released duty-free by the customs. A year later, the customs found that the enterprise sold the equipment to a unit that did not enjoy tax-free treatment. As the tax payment period has expired, the customs should not pay taxes.
17. A company imported a German-made car on February 2, 200 165438, and the customs released it at the rate of 70%. On June 5,438+1 October1in 2002, it was found that the tax rate of this vehicle was reduced to 43.8%, and the unit thought that it had paid hundreds of thousands of taxes in a month and asked the customs to refund it. Customs will not refund.
Computational problem
0 1. A company in Shanghai bought a batch of German-made cars, and the transaction price was ***FOB 100000.00 US dollars, plus 3% FOB commission (non-buyer commission) from Hong Kong merchants, the freight cost was 6,000.00 US dollars, and the insurance rate was 3‰. After investigation, the tariff code of this car should belong to 8703.300080006, and import duties need to be calculated (the conversion rate of foreign exchange middle price is 1 USD = 8.27 RMB).
02. An import and export company imported 1000 tons of magnesium sulfate from Japan. The declared import price is US$ 500,000 FOB Yokohama, the total freight is US$ 65,438+00,000, and the insurance rate is 3‰. The foreign exchange rate at that time was $65,438 +000 = ￥ 827. Upon investigation, the tariff code of magnesium sulfate is 2833.438+000 and the tax rate is 10%. Calculate the tax payable.
03. A company entrusts a company in Hong Kong to import teak from Britain, with the freight of 44,200 yuan, the insurance rate of 3‰, the commission (non-purchase commission) of 3% of CIF (Hong Kong), and the declared import price of 580,000 US dollars. At that time, the foreign exchange rate was 100 US dollars = 827. After investigation, the tariff code of teak is 4407.295438+00, and the tax rate is 9%, so the tax payable is calculated.
04. The transaction price of an imported goods is FOB Seoul 100 USD per kilogram, the total freight is 5,500 USD, the net weight is 1000 kg, the insurance rate is 3‰, the exchange rate is 1 = 8.27 RMB, and the tariff rate is 15%. Calculate separately: duty-paid price and tariff amount.
05. The transaction price of an export goods is $30,000 CIF Singapore, with total freight of $800, net weight 100kg, gross weight10kg, insurance rate of 3‰, exchange rate 1 = 8.27 RMB, and tariff rate10. Separate calculation: customs duty paid price
06. A car trading company in Shanghai imported a car from Japan, and the transaction price was 2 million yen per car CIF Shanghai, which was approved by Shanghai Customs. Check that the tariff rate is 50%, the value-added tax rate is 17%, the consumption tax rate is 10%, and the foreign exchange rate is 100 yen =6.853 1 RMB. Calculate the import tax payable. Import consumption tax should be paid.
07. A trading company imported 1000 cases of beer from Japan, with the specification of 24 pieces× 330ml/case, and the declared price was FOB Kobe USD 10/ case. The invoice shows that the freight is $5,000 and the insurance rate is 0.3%, which is verified by the customs. The MFN rate of this beer is 3.5 yuan/liter, the consumption tax is 220 yuan/ton (1 ton =988 liters), the value-added tax rate is 17%, and the foreign exchange rate is 100 USD =827 RMB. Ask for the customs duty, consumption tax and value-added tax payable on this batch of beer.