Multiple-choice questions
1. Company A imports a batch of goods, which is transported by overseas company B. The transportation contract signed by both parties indicates that the value of the transported goods is 10 million yuan. The transportation cost is 250,000 yuan and the insurance premium is 5,000 yuan. Regarding the following tax treatment of stamp duty, which one is correct ( ).
A. Company A should pay a stamp tax of 125 yuan
B. Company B should pay a stamp tax of 125 yuan
C. Company A should pay a stamp tax of 75 yuan
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D. Company A and Company B are exempt from stamp tax
2. According to the relevant provisions of stamp tax, the following contracts are not "property transfer documents" ( ).
A. Proprietary technology use rights transfer contract
B. Non-patent technology transfer contract
C. Land use rights transfer contract
D. Land use rights transfer contract
3. For the following contracts, stamp duty should be paid according to the "technical contract" ().
A. Equipment testing contract
B. Patent rights transfer contract
C. Patent application transfer contract
D. Patent implementation license Contract
4. The following tax decals are calculated based on the property rights transfer document ( ).
A. Land use rights transfer contract
B. Patent rights transfer contract
C. Commercial housing sales contract
D. Power plant Electricity purchase and sale contract with the power grid
E. Non-patented technology transfer contract
5. Among the following contracts, stamp duty should be levied ( ).
A. Agency accounting contract
B. Financial and tax consulting contract
C. Non-patented technology transfer contract
D. Engineering Design Contract
E. Financial Lease Contract
Reference answers and analysis
1. Answer A. Analysis: The tax calculation basis for a cargo transportation contract is the amount of transportation fees obtained (freight income), excluding the amount of the goods transported, loading and unloading fees, insurance premiums, etc. For international freight, the shipper will calculate taxes throughout the process. If the carrier is a Chinese transportation company, the decal will be calculated based on the freight for the trip. If the carrier is a foreign transportation company, stamp duty will be exempted. Company A should pay stamp duty = 25?0.5?10000=125 (yuan). Company B is exempt from stamp duty.
2. Answer B. Analysis: Property rights transfer documents include property ownership and copyright, trademark rights, patent rights, proprietary technology use rights and other transfer documents, as well as land use rights transfer contracts, land use rights transfer contracts, commercial housing sales contracts and other property rights transfer contracts. Non-patent technology transfer contracts belong to "technology contracts".
3. Answer C. Analysis: Technology contracts include technology development, transfer, consulting, service and other contracts. Technology transfer contracts include contracts for patent application transfer and non-patent technology transfer.
4. The answer is ABC. Analysis: Option D: Decal according to the purchase and sales contract; Option E: Decal according to the technical contract.
5. Answer CDE. Analysis: General legal, accounting, auditing and other aspects of consultation are not technical consultations, and the contracts are not stamped; financial and taxation consulting contracts and agency accounting contracts are not contracts that should be levied stamp duty.