A. Land leveling B. Selling a house
C. Office rent D. Transfer of land use rights
2. A cargo transportation enterprise is a general taxpayer of value-added tax, which provided cargo transportation services from 2065438 to June 2008 and obtained tax-free income of 480000 yuan; Rental of idle vehicles and tax-included income of 68,000 yuan; Providing vehicle parking service and obtaining tax-included income of 26,000 yuan. General tax calculation method is selected for the above business. The monthly output tax of this enterprise is () yuan.
55379. 1
C.65256.92 D
3. For the tap water company that belongs to the general taxpayer to sell tap water, simply levy VAT according to the levy rate of (), and may not deduct the VAT indicated on the VAT deduction certificate for purchasing tap water.
A.2% B.3% C.4% D.6%
4. At present, the choice of tax jurisdiction in most countries is ().
A. Only exercise territorial jurisdiction B. Only exercise resident jurisdiction
C. exercise territorial jurisdiction and residents at the same time. D. exercise only civil jurisdiction.
5. Country A taxes the patent income obtained by residents of country B in country A, and the provision that the patent income obtained by residents of country A in country B is not taxed follows the tax jurisdiction ().
A. Territorial principle B. Individualism principle
C. Principle of territoriality and individualism D. Principle of comprehensive taxation
Reference answers and analysis
1, refer to the answer A. Analysis: Option B, selling a house belongs to selling real estate. Option C belongs to the leasing service in modern service industry. Option d, the transfer of land use rights belongs to intangible assets.
2. Reference answer D. Analysis: Does the cargo transportation service belong to? Transportation service? , rental of idle vehicles belongs to? Tangible chattel rental service? , vehicle parking service belongs to? Real estate rental service? , the monthly output tax of the enterprise =480000? 10%+68000/( 1+ 16%)? 16%+26000/( 1+ 10%)? 10%=59742.95 yuan.
3. reference answer B. analysis: this question examines the collection rate of value-added tax. Yes, it belongs to? The general taxpayer's tap water company sells tap water at a simple tax rate of 3%, and may not deduct the value-added tax indicated on the VAT deduction certificate for purchasing tap water.
4. reference answer C. analysis: this question examines the content of tax jurisdiction. The choice of tax jurisdiction in most countries is to exercise both regional jurisdiction and post-civil jurisdiction.
5. Reference answer A. Analysis: This question examines tax jurisdiction. The principle of territorialism is the principle of determining the scope of taxpayers' tax jurisdiction according to the source of income or the location of economic activities. The principle of individualism is the principle of determining the scope of tax jurisdiction exercised by the state on the basis of the nationality and residence of taxpayers, that is, the principle of exercising tax rights on its own residents. Country A only taxes the income from country A and follows the principle of territorialism.