1. There are 1 1 taxable items stipulated in China's current individual income tax law. (√)
2, China's personal income tax "wages, salary income" legal expenses deduction standard is 1000 yuan per month. (×)
3. The tax year of individual income tax is from the first day of the first lunar month to the thirtieth of the twelfth lunar month. (×)
4. When the enterprise (withholding agent) pays the taxable income to the individual of the unit, it shall withhold and remit the personal income tax; Personal income tax shall not be withheld when taxable income is paid to individuals from other units. (×)
5. Laid-off workers engaged in self-employment can enjoy five-year exemption from personal income tax. (×)
6. Farmers do not have to pay personal income tax on the income from selling their own agricultural products. (√)
7. The time for paying personal income tax on wages and salaries should be within 7 days of the following month. (√)
8. Individuals who use all their taxable income for public welfare disaster relief donations may not be obliged to pay personal income tax. (×)
9. Taxable amount shall be calculated separately for income obtained by resident taxpayers from inside and outside China. (√)
10. Mr. Brown was sent to work in China by his British company on June 5, 2002 1 year. 200 1, Mr. Brown returned to China for two vacations, ***30 days; Travel to other countries for three times, ***25 days. When calculating Mr. Brown's residence time in China, he can deduct the time when he left the country for five times. (×)
1 1. Personal income tax payable by individuals only includes cash and marketable securities, excluding physical objects. (×)
12. A singer gets 24,000 yuan as labor remuneration, and personal income tax should be calculated by additional collection. (×)
13. A novel written by China writer Zhou was published by an American publishing house in August, 2003, and the publishing agency paid him $3,000. As Zhou is a resident of China, the income should be regarded as income from China. (×)
14, Li Chengbao hired a unit store. According to the contract, after he paid the contracting fee of 654.38+10,000 yuan to the employer every year, all the operating results were owned by Li. Income earned by Li shall be calculated and paid in accordance with the item of "income from wages and salaries". (×)
15, Professor Zhang gave a lecture on environmental protection in a university in July, and the lecture fee was 3,000 yuan; At the same time, he also engaged in tax consulting activities for an enterprise and obtained a consulting fee of 5,000 yuan, so Professor Zhang should pay personal income tax 1240 yuan. (√)
16. Individuals who get bonuses for several months should pay individual income tax as one month's salary, but they can't share the bonuses equally every month. (√)
17. Individuals who have no domicile in China but have resided in China for not more than 90 consecutive days in a tax year, whose income originated in China shall be paid by overseas employers, and the part not borne by their institutions and places in China shall be exempted from personal income tax. (√)
18. Individuals who sell their own houses and buy new houses at the market price within 1 year after the existing houses are sold may be exempted from personal income tax in whole or in part, depending on the value of their new houses. (√)
19, the profits shared by individual industrial and commercial households and enterprises are exempt from personal income tax. (×)
20. All kinds of insurance funds and housing funds actually paid by individuals from wages shall not be included in the taxation scope of personal current wage income. (×)
2 1. Mr. Qian has two houses. In 2002, he sold one of the houses in 15 and earned 200,000 yuan. This income can be exempted from personal income tax. (×)
22. A sole proprietorship enterprise is an auditor. In 2003, the production and operation income was 500,000 yuan, and the taxable income was 654.38+10,000 yuan. Investors donated 40,000 yuan to China Red Cross Social Welfare Foundation, which can be deducted according to the facts. (√)
23. Taxpayers' income from wages and salaries obtained from two or more places shall declare and pay taxes at the source of income. (×)
24. Zhang bought 5-year treasury bonds and China Railway Construction bonds in June 5438+065438+ 10, 1998, and paid them in June 5438+065438+ 10, 2003, earning interest of 3,000 yuan and 2,000 yuan respectively. According to the individual income tax law, Zhang should pay individual income tax in 400 yuan. (√)
25. Foreigners who have lived in China for more than 1 year but less than 5 years are resident taxpayers. No matter who pays, they should pay personal income tax to China on wages and salaries derived from domestic and foreign sources. (×)
26. If the withholding agent should withhold the taxpayer's personal income tax, the withholding agent should pay the tax, overdue fine and fine that should be withheld. (×)
27. A citizen of our country works in two units at the same time, with a monthly salary of 1 100 yuan in unit A and a monthly salary of 900 yuan in unit B. According to the individual income tax law, the individual income tax payable has been withheld and remitted by the unit, and individuals do not need to declare and pay. (×)
28. According to China's individual income tax law, the taxable income of individual income tax paid by dividends is income minus 20% expenses. (×)
29. Individuals who earn wages and salaries in two or more places need to choose to settle in one of the local tax authorities to declare and pay taxes themselves. (√)
30. The bonus paid to employees in kind at the end of the year is not subject to personal income tax. (×)
Second, multiple-choice questions (65438+ 0 points per question, choose the right score, choose the wrong score)
1, personal income tax was first established in 1799 (b).
A. Germany b Britain c France d America
2. The date of promulgation and implementation of the Individual Income Tax Law of People's Republic of China (PRC) is (a).
a . 1980.9 . 10 b . 1993. 10.3 1 c . 1993. 1 1. 1d . 1994. 1. 1
3. Individuals who have domicile in China or have no domicile in China 1 year shall pay individual income tax in China on the following income (c).
A. Income from China only.
B. Income from outside China only.
C. Income from inside and outside China
D. there is no need to pay personal income tax.
4. Temporary departure mentioned in the Individual Income Tax Law refers to departure for no more than 30 days at a time or no more than (three) days in a tax year.
A.365 B. 183 C.90 D. 180
5. The applicable tax rate for income from wages and salaries is (d).
A.20% proportional tax rate B. 10% proportional tax rate
C.5%-35% five-level excess progressive tax rate D. 9%-45% excess progressive tax rate
6. Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting or subletting, including (1) income obtained by individuals on a monthly or monthly basis.
A. Income from wages and salaries B. Income from remuneration for labor services
C. Contingent income D. Royalty income
7, personal rental buildings, land use rights, machinery and equipment, vehicles and other property income is (b).
A. Income from property transfer B. Income from property lease
C. Contingent income D. Royalty income
8, individuals provide patents, trademarks, copyrights, non-patented technology use rights and income is (D).
A. Income from property transfer B. Income from property lease
C. Contingent income D. Royalty income
9, personal winning, winning, lottery and other accidental income is (b).
A. Income from labor remuneration B. Unexpected income
C. Income from royalties D. Income from wages and salaries
10, personal income, it is difficult to define taxable income items, which is determined by (c).
A. the withholding agent determines B. the taxpayer determines it himself.
C. determination by the competent tax authorities D. determination by the taxpayer through consultation with the competent tax authorities
1 1, and the tax payable is deducted from the remuneration (b).
A.20% B. 30 % C.40% D.50%
12. The one-time income from labor remuneration mentioned in the individual income tax law is abnormally high, which means that an individual obtains labor remuneration at one time and his taxable income exceeds (b).
A. 1 10,000 yuan B. 2 million yuan C. 3 million yuan D.4 million yuan
13. Mr. Li won the sports lottery with a bonus of 15000 yuan. He should pay personal income tax at the rate of (b).
10% 20% 30% d . 40%
14, the following income should pay personal income tax is (c).
A. Retirement salary B. Debt interest
C. Corporate bond interest D. Insurance compensation
15, the following income is not subject to individual income tax (c).
A. employees get bonuses from the unit B. operating income from self-employed individuals
C. One-child allowance D. Income from labor remuneration
16. Among the following items, (d) is allowed to deduct some expenses before tax when collecting personal income tax.
A. Dividend income B. Deposit interest income
C. Revenue from sales awards D. Revenue from property leasing
17, individuals donate their income to education and public welfare undertakings, and the part (d) whose donation amount does not exceed the taxable income can be deducted before tax.
10% C.20% D.30%
18, the income of individual rental housing use right is (d).
A. Income from royalties B. Income from production and operation of individual industrial and commercial households
C. Income from property transfer D. Income from property lease
19, the following income must be approved before individual income tax can be reduced or exempted (d).
A.b. Demobilization expenses of soldiers
C. Relief D. Income from labor services obtained by the disabled
20. According to the current tax law, an individual who has no domicile in China but has lived for (d) days is a resident taxpayer.
183
2 1, the following income belongs to the income from China (c).
A. Wages of China citizens working in new york Branch of Bank of China.
B. Lease the property to China citizens in the UK.
C Wages of Japanese citizens employed by Sino-Japanese joint ventures in China.
D. China experts provide the patent rights to Korean companies for use.
22, withholding agents according to the proportion of withholding fees is (b).
A. 1% B.2% C.3% D.5%
23. Mr. John, an American, came to work in China on May 8, 1995, returned to China on May/KLOC-0, and returned to China on June 1 996,1August 25, 1996 1997. Then Mr. John.
A. 1995 is a resident taxpayer, and 1996 is non-resident taxpayer.
B non-resident taxpayer 1995, resident taxpayer 1996.
C. 1995 and 1996 are both resident taxpayers.
D. 1995 and 1996 are non-resident taxpayers.
24. In June 2000, an employee of a company received a salary of 65,438+0, 500 yuan, and a monthly bonus of 500 yuan, and should pay personal income tax (D).
35-45 A.D.
25, an actor in a self-acting income of 40000 yuan, should pay personal income tax is (a) yuan.
A.7600 B.6400 C.9600 D.8000
26, a writer's novel published in a magazine, get 2800 yuan each time, the taxable amount is (a) yuan.
AD 280-392
27, savings deposit interest income personal income tax rate is (b).
A. 10% B.20%
28. Personal income tax is levied on the interest of residents' savings deposits from 1999 (c).
A.august 3 1 b.65438+1October1c.65438+1October1d.65438+February1
29, the following savings deposit interest income tax-free is (D).
A. Credit card savings B. Foreign currency savings C. Current savings D. Education savings
30, China's personal income tax collection method is (D).
A. it is completely declared by individuals themselves. B. it is collected by the domestic tax authorities.
C. it is completely withheld and remitted by the unit. D. withholding is the main method, supplemented by individual declaration.
3 1, individual income tax (c) shall be paid on the following income on an annual basis.
A. Income from remuneration for labor services B. Income from winning prizes
C. Income from contracted operation and lease operation of enterprises and institutions D. Income from remuneration for manuscripts
32. Individual income tax shall be paid for the following income according to (c).
A. Income from wages and salaries B. Income from self-employed production and operation
C. Accidental income D. Income from contracted operation and lease operation of enterprises and institutions
33, the following one-time income is too high, need to be levied (a).
A.b. remuneration income
C. Unexpected income D. Income from property transfer
34, the following items, should be included in the scope of personal income tax wages (D).
A. One-child allowance B. Travel allowance C. Non-staple food allowance for family members D. Double pay
35. With the approval of the relevant departments, Dr. Wang runs a private clinic, and his medical income should be paid personal income tax according to Item (3).
A. Income from wages and salaries B. Income from remuneration for labor services
C. Income from production and operation of individual industrial and commercial households D. Other income
36. According to the relevant provisions of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the withholding agent of individual income tax should deduct the unpaid tax, the tax authorities should recover the tax from () and impose a fine on (). Which of the following answers is correct? (3)
A taxpayers and taxpayers are less than 50% ~ 3 times.
B withholding agent and taxpayer 10000 ~50000 yuan
C taxpayers and withholding agents are less than 50% ~ 3 times.
D Taxpayer and withholding agent 1 10,000 yuan ~ 50,000 yuan
37. The taxable income of the writer Xin Mou is 70,000 yuan, and the correct answer to calculate and pay personal income tax is (b).
A. tax rate 20% B. tax rate 20%; And reduce the tax payable by 30%.
C. the tax rate is15%. D. the tax rate is 30%; And reduce the tax payable by 20%.
38. A sports star won a gold medal at the Olympic Games, and the State Sports General Administration (ministerial level unit) rewarded the athlete with a bonus of 50,000 yuan. At the same time, he also won a bonus of 654.38+10,000 yuan from several sponsors. There are several opinions on whether athletes' income of 6.5438+0.5 million yuan should be taxed. Which one is correct? (3)
A.654.38 yuan+500,000 yuan is fully subject to personal income tax.
B all RMB 6.5438+RMB 5,000 is exempt from personal income tax.
C 50,000 yuan bonus is exempt from personal income tax, and 6,543,800 yuan bonus is subject to personal income tax.
D. Personal income tax is exempted from RMB 654.38+10,000 and levied at RMB 50,000.
39. A novel by a domestic writer was serialized in a daily newspaper for two months. At the end of the first month, the newspaper gave a manuscript fee of 3,000 yuan. At the end of the second month, the newspaper paid 15000 yuan. The personal income tax payable for the author's two-month remuneration is (b).
A. 1988 Yuan B.20 16 yuan C.2296 Yuan D.2408 Yuan.
40. Citizen Li bought a sports lottery ticket and won 80,000 yuan. Personal income tax payable for Li's award-winning income is (a).
A 16000 yuan B 24000 yuan C 20000 yuan D 15840 yuan
4 1, according to the relevant provisions of the individual income tax law, the following income, should pay personal income tax is (c).
A. withholding fees obtained by withholding agents in accordance with the provisions on withholding taxes.
B bonuses obtained by individuals for reporting and investigating various illegal and criminal acts.
C. Interest income obtained by residents from savings deposits in banks according to regulations
D. Retirement wages received in accordance with the unified national regulations
42. Someone published a novel in 1999 and got a remuneration of 6000 yuan. In the same year, the novel was serialized in an evening newspaper and received a remuneration of 3,500 yuan. The personal income tax payable for this remuneration is (a).
A 1050 Yuan B 1330 yuan C 1064 Yuan D 1500 yuan
43, according to the relevant provisions of the individual income tax law, the following personal income, which does not belong to the scope of taxation of remuneration income is (b).
A. Income from publishing literary works
B. Income from public auction of original literary works
C. Income from publishing photographic works
D. Income from publishing paintings and calligraphy works
44. An actor earned 40,000 yuan for a performance and donated 1 10,000 yuan to poor areas through local civil affairs units. The personal income tax payable by the actor for this labor service income is (b).
A 4600 yuan, B 4720 yuan, C 5200 yuan and D 7200 yuan.
45, according to the relevant provisions of the individual income tax law. The following statement is incorrect (D).
A. If an individual publishes a work and the publishing entity pays the remuneration in three installments, these three installments shall be merged into one payment.
B. Individuals who publish the same work in two places and receive remuneration separately shall pay taxes separately.
C the income from publishing a book after serializing the same work by an individual shall be taxed separately from the remuneration for republishing the work.
D. where remuneration for printed works is obtained, it shall be paid separately.
46. When a person is sent by a Chinese enterprise to work in a domestic foreign-invested enterprise, the sending unit and the employing unit pay the person a monthly salary of 1000 yuan and 8000 yuan respectively. According to the agreement signed between the sending unit and the individual, the individual pays 3000 yuan to the sending unit every month for the wage income obtained from the foreign party. Personal income tax payable by individuals every month is (b).
A. 1265 yuan B.665 yuan C. 1 105 yuan D.525 yuan
47. Among the following taxable items, item (b) where individual income tax cannot be levied on time is.
A. Royalty income
C. Income from royalties D. Income from interest, dividends and bonuses
Three, multiple-choice questions (65438+ 0 points for each question, full marks for all correct answers, no points for less choices, and 0.2 points for wrong choices)
1. Personal income tax is a common tax levied by all countries in the world, but the provisions of personal income tax vary from country to country. Among the following statements, (BCD) belongs to the characteristics of China's current individual income tax.
A. implement a comprehensive income tax system.
B. Combination of progressive tax rate and proportional tax rate
C. implement a classified income tax system.
D. adopt two methods of collection and management: source withholding system and individual self-declaration system.
2, in the following, belongs to the individual income tax resident taxpayers have (AD).
Individuals who have no domicile in China but have lived in China for 1 year in a tax year.
B. Individuals without domicile and residence in China
C. Individuals who have no domicile in China but have lived in China for more than 6 months and less than 1 year.
D. Individuals with domicile in China
3, according to the relevant provisions of the individual income tax law, the main difference between wages, salaries and labor remuneration is (AD).
A. the relationship between independent labor and dependent labor B. the relationship between recurrent income and contingent income
C. The relationship between active and passive labor D. Is there a relationship between employment and being employed?
E. Labor contract relationship
4. According to the relevant preferential provisions of the individual income tax law, the following personal income is exempted or temporarily exempted from personal income tax (ABCE).
A. Employees' settling-in expenses B. Withholding and remitting personal handling fees
C. Employee's retirement salary D. I won 20,000 yuan in the welfare lottery.
E bonuses obtained by individuals for reporting and investigating illegal and criminal acts.
5. The interest income generated in (ab) belongs to the individual, and there is no need to pay personal income tax.
A. National debt B. Financial bonds approved by the State Council
C. China Railway Construction Bond D. Residents' savings deposits
E. Three Gorges Construction Bond
6. The tax items applicable to the 5%-35% excess progressive tax rate are (BD).
A. Income from wages and salaries B. Income from production and operation of individual industrial and commercial households
C. Income from remuneration for labor services D. Income from contracted operation and lease operation of enterprises and institutions
7. The tax items subject to the 20% tax rate are (ABCDE).
A. Income from royalties B. Income from property transfer
C. Royalty income
E. Interest, dividends and bonus income
8, in the following, does not belong to the individual income tax resident taxpayer is (BC).
Individuals who have no domicile in China but have lived in China for 1 year in a tax year.
B. Individuals without domicile and residence in China
C. Individuals who have no domicile in China and have lived in China for more than 6 months and less than 1 year.
D. Individuals with domicile in China
9. The following personal income should be taxed according to wages and salary items (AC).
Subsidies and subsidies paid to employees of this unit from welfare funds and trade union funds.
B. Dividends obtained by collectively-owned employees in the form of shares from the enterprise's participation in the distribution of quantified assets.
C. Income obtained from the original unit between personal internal retirement and legal retirement age.
D. Income of individual taxi drivers engaged in passenger and freight business
10. Among the following natural persons, the resident taxpayer of individual income tax in China has (BC).
A. Hong Kong residents with real estate rental income in Shenzhen
B. Employees of a domestic company go abroad for half a year.
C. 65438+ Chinese Americans who have returned to settle in China 0998
Foreign experts who came to work in China from July 5438+0 to September 2002.
1 1. Individual income tax shall be paid in accordance with the provisions of China's tax law (ABC).
A. Interest on foreign currency deposits obtained by China citizens abroad.
B Wages and salary income of China citizens sent to work in Hongkong.
C income obtained by foreign writers from publishing their works in China.
4. Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises in China.
12. Among the following incomes obtained by retired employee Tian this month, (AC) is not required to pay personal income tax.
A. retirement salary 1000 yuan; B. Providing consulting fees to a company 1200 yuan.
C. The remuneration for articles published by C.820 yuan D magazine comes from stock transfer, which is 1 1,000 yuan.
13. Among the following incomes, the item that can reduce or exempt personal income tax is (ABCD).
A. Travel allowance obtained by foreign individuals according to reasonable standards
B. Income from individual industrial and commercial production and operation of disabled persons
C. Bonuses received by individuals for reporting illegal activities
D. Dividends and bonuses obtained by foreign individuals from foreign-invested enterprises
14, individuals must declare and pay taxes on their own (ABD) if they obtain the following income.
Obtain wages and salary income from two or more places.
B. no withholding agent obtains taxable income.
C. One-time labor remuneration income
D. one-time labor remuneration income is obtained separately.
15. In the following taxable items, (ABD) is allowed to deduct expenses when calculating taxable income.
A. the design fee is 6000 yuan. B. the signing income is 4000 yuan.
C. Accidental income of 3,000 yuan D. Income from property transfer of 50,000 yuan
16. The following income can be directly regarded as personal income tax taxable income (ABD).
A. Interest on foreign currency deposits B. Interest on corporate bonds
C. Rental housing D. The income from winning the sports lottery exceeds 6,543,800 yuan.
17. Among the following remuneration income, the one that should be combined to pay income tax in one lump sum is (ACD).
A. remuneration for serializing the same work in newspapers and periodicals.
B. Remuneration for reprinting the same work
The remuneration paid by the publishing house for the same work in three installments.
D. additional remuneration for printing the same work after publication
18, the following items are exempt from personal income tax (BCD).
A. Supplementary endowment insurance paid by enterprises for employees
B. Martyrs' pension
C. principal returned by commercial insurance at maturity
D. Fellowship allowance of China Academy of Sciences and China Academy of Engineering
19. The operating income of individuals from contracting and leasing enterprises and institutions includes (ACD).
A. Income from individual contracted operation and leasing operation B. Investment dividend income
C. monthly salary income of the contractor D. income from individual subcontracting or subletting.
20. Qian is engaged in self-employment after retirement, and the following income in 2003 should be subject to personal income tax (CD).
A. the retirement fee shall be paid by the original unit every month.
B. Remittances from relatives abroad
C. the net income of the small shop he opened.
D. dividends invested in private enterprises
2 1. The tax period of personal income tax can be (ABC).
A for taxpayers who declare themselves, within 7 days of the next month after obtaining taxable income.
The withholding agent shall, within 7 days of the next month of withholding tax.
C. The income from production and operation shall be paid in advance within 7 days of the next month after the income is obtained, and shall be settled within 3 months after the end of the year, and the overpayment shall be made and the underpayment shall be made.
D. Taxpayers who obtain income from contracting and leasing business by stages during the year shall pay in advance within 7 days after each income, and make final settlement within 4 months after the end of the year, and refund more and make up less.
22. The item that individual industrial and commercial households can deduct when calculating the taxable income of individual income tax is (BD).
A. my salary expenses
B. Repair expenses related to production and operation
C. Dividends distributed to investors
D. public welfare donations that do not exceed 30% of taxable income.
E. Various sponsorship expenditures
23. The following income shall be taxed according to the income from production and operation of individual industrial and commercial households (ACD).
A. Income from personal canteen running lottery consignment business.
B. Dividends and bonuses shared by individual industrial and commercial households and enterprises.
C. Income of investors in sole proprietorship enterprises
D. Income from private clinics