I. Multiple choice questions
1. In the following business activities, business tax shall be paid according to the "transportation" tax item ().
A. Bare lease business
B. individuals operate ropeways in tourist attractions.
C. Architectural engineering design services
D. Air transport enterprises engage in wet lease business.
Correct answer d
Light rental business should be taxed according to service industry; Business tax shall be levied on the income obtained by units and individuals from operating ropeways in tourist attractions according to the service industry; Architectural engineering design service belongs to other service industries.
2. According to the current business tax regulations, the following statement is wrong ().
A the installation fee charged by cable TV station belongs to the scope of taxation in the construction industry.
B the cashier's long-term income of financial institutions is not subject to business tax.
3. The place where the withholding agent withholds and remits the construction business tax is the place where the withholding agent institution is located.
D. The turnover of service units engaged in catering intermediary services is the intermediary service fee actually charged to the entrusting party and catering enterprises, excluding the catering fee transferred by them on behalf of the entrusting party.
Correct answer c
The place of payment of the construction business tax withheld and remitted by the withholding agent is the place where the taxable services of the construction industry of this project occur.
3. According to the relevant provisions of the business tax withholding agent, the following statement is incorrect ().
Taxpayers engaged in cross-regional construction projects to provide taxable services shall take construction units and individuals as withholding agents.
2. If an individual performs a commercial performance and the tickets are sold by others, the ticket seller shall be the withholding agent.
C. If the taxpayer fails to go through the tax registration or temporary tax registration at the place where the labor service occurs, the construction unit and individual are withholding agents.
D. If the withholding agent withholds and remits an inter-provincial project, the tax payment place of the construction business tax shall be the place where the taxable services of the construction industry of the project occur.
Correct answer d
Where the withholding agent withholds and remits cross-provincial projects, the tax payment place of the construction business tax shall be the location of the withholding agent's institution.
4. The following statement about withholding agents is wrong ().
A. Entrusted financial institutions issue loans, with the entrusted financial institutions as withholding agents.
2. Where an individual transfers intangible assets other than the land use right, the transferee shall be the withholding agent of the tax payable.
3 units and individuals that sell tickets for other people's performances shall take the ticket seller as the withholding agent.
D. If a financial institution transfers the principal's funds to an agency, and the agency lends the funds to a user unit or individual, the financial institution shall be the withholding agent.
Correct answer d
In financial business, financial institutions are entrusted to issue loans, and the financial institutions entrusted to issue loans are withholding agents. When a financial institution accepts the entrustment of other units and individuals to handle entrusted loan business for it, the funds of the entrusting party are transferred to the agency, and if the agency lends the funds to the user unit or individual, the agency that finally issues loans to the user unit or individual and obtains loan interest will withhold and remit the business tax payable by the entrusting party.
5. In the fourth quarter of 2007, a bank bought and sold corporate bonds with a negative difference of 550,000 yuan; In the first quarter of 2008, the company paid 5.64 million yuan for corporate bonds, including 7,000 yuan for various taxes and fees; In the second quarter, the company's bond transfer income was 6.9 million yuan, and various taxes and fees were paid in the process of transferring the company's bonds 1. 1.00 million yuan. In the second quarter of 2008, the business tax payable for the above business was RMB () million.
A.3.56
C.6.34
Correct answer c
According to the tax law, the turnover of financial enterprises engaged in stock and bond trading is the balance after the selling price of stocks and bonds is deducted from the buying price. The selling price is the original selling price, and all kinds of taxes and fees paid in the sales process shall not be deducted; The purchase price is the original purchase price, excluding all kinds of taxes and fees paid in the purchase process. The negative difference arising from buying and selling corporate bonds can be offset within one year. If it is not fully offset, it shall not be carried forward to the next year.
Business tax payable for the above business in the second quarter of 2008 = [690-(564-0.7)] × 5% = 6.34 (ten thousand yuan).
6. According to the current business tax system, the following businesses are subject to business tax under the heading of "transportation" ().
A. Personal express service B. Railway postal freight revenue
C. Air transport enterprises engage in dry leasing business D. Logistics enterprises engage in transportation agency business.
Correct answer b
Business tax is levied on parcel freight income, postal freight income and cargo freight income of railways according to the transportation industry; Units and individuals engaged in express delivery business shall collect business tax according to the tax item of "post and telecommunications industry"; Air transport enterprises engaged in dry leasing business shall collect business tax according to service industry. Logistics enterprises provide other services (such as picking, sorting, packaging, warehousing, loading and unloading, etc.) while using their own vehicles to provide transportation services. ). When carrying out logistics business, it should be accounted for separately according to the nature of income: the transportation income obtained from providing transportation services should be taxed according to the "transportation" tax item, and invoices should be issued for the cargo transportation industry; Income from providing other services shall pay business tax under "service industry" and issue invoices for service industry. If the taxable income is not accounted for separately according to the regulations, it should be taxed according to the service industry.
7. According to the current business tax system, business tax is levied on the following businesses according to the "transportation" tax item ().
A. Personal express service B. Railway postal freight revenue
C. Air transport enterprises engage in dry leasing business D. Logistics enterprises engage in transportation agency business.
Correct answer b
Business tax is levied on parcel freight income, postal freight income and cargo freight income of railways according to the transportation industry; Units and individuals engaged in express delivery business shall collect business tax according to the tax item of "post and telecommunications industry"; Air transport enterprises engaged in dry leasing business shall collect business tax according to service industry. Logistics enterprises provide other services (such as picking, sorting, packaging, warehousing, loading and unloading, etc.) while using their own vehicles to provide transportation services. ). When carrying out logistics business, it should be accounted for separately according to the nature of income: the transportation income obtained from providing transportation services should be taxed according to the "transportation" tax item, and invoices should be issued for the cargo transportation industry; Income from providing other services shall pay business tax under "service industry" and issue invoices for service industry. If the taxable income is not accounted for separately according to the regulations, it should be taxed according to the service industry.
8. In April, 2008, the following business happened in a telecommunication bureau: (1) the telephone fee income was 2 million yuan; (2) Providing inter-provincial leased circuit service for a customer * * * charges 600,000 yuan, and pays 250,000 yuan to relevant telecommunications departments; (3) The income from selling mobile phones was 300,000 yuan, and a certain type of mobile phone sold in March was refunded 6.5438+0.5 million yuan this month due to quality problems, and the business tax was paid according to regulations, but it was not refunded; (4) Selling valuable calling cards with a face value of 600,000 yuan and a financial discount of 60,000 yuan; (5) The income from telephone installation is 30,000 yuan. The telecommunication bureau should hand in the turnover of () ten thousand yuan in that month.
A.4 B.7.25
C.9.2 1
Correct answer c
Business tax payable = (200+60-25+30-15+60-6+3) × 3% = 9.21(ten thousand yuan)
9. In May 2008, a five-star hotel earned 500,000 yuan for accommodation, 20,000 yuan for haircuts, 200,000 yuan for entertainment, 300,000 yuan for karaoke bars, 500,000 yuan for catering and 20,000 yuan for business office services. The business tax payable by this hotel in that month is ().
A. 12.95 yuan B.152,000 yuan
C. 15.95 yuan D. 19.25 yuan
Correct answer b
Entertainment and karaoke dance halls belong to the entertainment industry; Sports industry refers to the business of holding various sports competitions and providing places for sports competitions or activities, and gyms belong to sports industry projects that provide sports activities; Other income of the hotel belongs to the service industry. From May 1 20065438, the business tax of the entertainment industry will be reduced by 20%, including karaoke bars, dance halls, karaoke bars (including nightclubs, singing practice rooms and love rooms), music cafes (including bars), golf and entertainment (such as shooting, hunting, horse racing, game machines and bungee jumping).
Business tax payable in this hotel = (50+2+50+2) × 5%+(20+30) × 20% =15.2 (ten thousand yuan).
10.08 In August, 2008, a service company in a county earned 6 million yuan in catering revenue, and sent five employees abroad to provide Chinese medicine massage services with a profit of 700,000 yuan. After being approved to engage in welfare lottery business, they received a handling fee of 30,000 yuan. This company paid () ten thousand yuan in business tax this month.
30. 1.68
c 3 1.85d 3 1.89
Correct answer a
Providing services abroad does not belong to the scope of business tax collection in our country.
The company pays business tax this month = (600+3) × 5% = 30. 15 (ten thousand yuan).
1 1. Among the following items, the statement about business tax is correct ().
A if an individual transfers intangible assets, the transferee shall be the withholding agent of the tax payable.
B. When the taxpayer returns the land use right to the land owner, as long as the official documents of the local people's government at or above the county level are issued, business tax will not be levied.
C taxpayers transfer intangible assets and pay business tax to the competent tax authorities where their institutions are located.
D. If a taxpayer sells real estate in advance, the tax payment obligation occurs on the day of ownership transfer.
Correct answer b
If an individual transfers intangible assets other than the land use right, the transferee shall be the withholding agent of the tax payable; Taxpayers who transfer the land use right shall report and pay taxes to the competent tax authorities where the land is located, and taxpayers who transfer intangible assets other than the land use right shall report and pay taxes to the competent tax authorities where their institutions are located ("or domicile" was added on June 65438+10/October 65438 +0, 2009). When the taxpayer returns the land use right to the land owner, as long as the official document of the local people's government at or above the county level to recover the land use right is issued, no matter whether the source of land acquisition compensation funds is government financial funds, business tax will not be levied. Where a taxpayer sells real estate in advance, its tax obligation occurs on the date of receiving the advance payment.
12. An enterprise rents its store room to laid-off worker Zhang (with a Re-employment Concession Card) to run a ballroom and a small restaurant. Zhang went through the tax registration on June 5+10/October 65 +0, 2008. In that year, the operating income of the ballroom was 8,000 yuan, and various expenses were 5,600 yuan. The operating income of the restaurant is 5 1 1.400 yuan, and all expenses are 8400 yuan. The annual business tax payable by Zhang is () yuan.
1080 B. 19 170
2 170d 1600
Correct answer b
"Re employment concession card" personnel engaged in individual business (except construction, entertainment, real estate sales,
Land use right transfer, advertising, housing agency, sauna, massage, Internet cafe, oxygen bar), according to the limit of 8,000 yuan per household per year, the actual business tax, urban maintenance and construction tax, education surcharge and personal income tax should be deducted in turn. Therefore, the business tax of Zhang's restaurant income is 5 1 1400 * 5% = 25570 (yuan), and the business tax can be paid after deducting 8000 yuan.
Business tax payable by Zhang = 8000× 20%+25570-8000 =19170 (yuan)
Second, multiple choice questions
1. According to the relevant provisions of business tax, the following statement is correct ().
A. Entrusted financial institutions issue loans, with the entrusted financial institutions as withholding agents.
2. If an individual performs a commercial performance and the tickets are sold by others, the ticket seller shall be the withholding agent.
C. China Netcom Communication Group Co., Ltd. and its subsidiaries also need to pay business tax for giving away physical business through business sales.
D. A bank's gold and silver trading business shall pay business tax according to the financial industry.
E. The export credit insurance business handled by China Export Credit Insurance Corporation is not subject to business tax.
Correct answer, ABE
China Network Communication Group Corporation and its subsidiaries, China Netcom (Group) Co., Ltd. and its subsidiaries carry out the business of giving away objects by means of business sales. Complimentary items are the behavior that telecommunication units give items to others free of charge, which does not belong to the scope of business tax collection and is not subject to business tax. Financial institutions pay value-added tax on gold and silver transactions.
2. The following statement about "transportation" business tax is incorrect ().
A. China International Airlines Co., Ltd. and China International Cargo Airlines Co., Ltd. carry out passenger aircraft belly-cabin combined transport, and the turnover of Air China is the balance of belly-cabin income paid to cargo airlines.
B. China International Airlines Co., Ltd. and China International Freight Airlines Co., Ltd. carry out passenger aircraft belly-cabin combined transport, and the turnover of Air China is the belly-cabin income received.
C the turnover of the transport enterprise of the self-billing taxpayer engaged in the combined transport business is the actual turnover.
The turnover of transport enterprises engaged in intermodal transport business on behalf of invoice issuing taxpayers is the actual turnover.
E. The turnover of the transport enterprise engaged in intermodal transport business on behalf of the invoice issuing taxpayer shall be the operating income of the invoice issuing taxpayer, and all expenses paid to other intermodal transport enterprises shall not be deducted.
Correct answer advertisement
Answer Analysis When China International Airlines Co., Ltd. (Air China) and China International Cargo Airlines Co., Ltd. (cargo airlines) carry out passenger aircraft belly-cabin combined transport business, Air China takes the belly-cabin income received as its turnover; The turnover of a freight airline is the balance of the freight income received by it after deducting the abdominal cabin income paid to Air China, and the turnover deduction certificate is the "air waybill" issued by Air China; The turnover of the transport enterprise engaged in the combined transport business by the self-billing taxpayer is the actual turnover, that is, the difference tax; The turnover of transport enterprises engaged in intermodal transport business on behalf of invoice issuing taxpayers shall be the operating income of invoice issuing taxpayers, and various expenses paid to other intermodal transport enterprises shall not be deducted.
3. Among the following business activities, () belongs to the taxation scope of "service industry-leasing industry".
A. Rental business of cultural sites
B. Financial institutions' financial leasing business
C. Lease of venues for sports competitions
D. air transport enterprises engage in dry leasing business
E. Agency business of advertising companies
Correct answer ACD
Business tax is levied on the financial leasing business of financial institutions according to the financial and insurance industry; The business of providing venues for sports competitions by leasing belongs to "service industry-leasing industry" and is subject to business tax; The agency business of an advertising company shall be subject to business tax in accordance with the advertising industry in the service industry.
4. According to the relevant provisions of the business tax, the following businesses do not belong to the business tax "transfer of intangible assets" ().
A. Land lease
Enterprises transfer their patented technology to other enterprises.
C. the film distribution unit rents the film copy
D. Transfer of land use rights by land owners
E. the land user returns the land to the land owner.
Correct answer, ADE
The income from renting film copies by film distribution units shall be subject to business tax under the tax item of "transfer of intangible assets"; Transfer of land use right refers to the transfer of land use right by land users. Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.
5. After contact and consultation with a performance company, a song and dance troupe performed in Theater B, which sold tickets on behalf of Theater B, and the revenue from ticket sales in Theater B was 880,000 yuan. According to the agreement, the Song and Dance Troupe paid an agency fee of 1 10,000 yuan to A performance company and a rental fee of 80,000 yuan to B theater. The tax treatment of the above business is correct ().
A. Theater B declares and pays business tax of 4,000 yuan by itself.
B. the song and dance troupe declares and pays the business tax of 35,000 yuan by itself.
C the business tax payable by the troupe is 26,5438 yuan+0,000 yuan, which is withheld and remitted by Theater B..
D. The troupe should pay a business tax of 26,400 yuan, which will be withheld and remitted by Theater B..
E. The performance company shall pay a business tax of RMB 3,000.
Correct answer ACE
According to the tax law, the taxpayer of performance business refers to the units and individuals who perform, including the brokers who organize performances and the units and individuals who provide performance venues by non-leasing. If a unit or individual sells tickets for other people's performances, the business tax payable shall be withheld and remitted by the ticket seller; When a unit or individual performs, the turnover is the balance of all fare income or booking income MINUS the fees paid to the performance company or broker who provides the performance venue: "performance" is taxed according to the tax item of "culture, sports and cultural industries"; Units that provide performance venues shall be taxed according to the tax item of "service industry-leasing industry"; The income of cultural brokers is taxed according to the "cultural and sports industry" tax item.
Business tax of song and dance troupe (withheld and remitted by theater) = (88- 10-8) × 3% = 2 1 ten thousand yuan;
The cinema declares its own business tax payable = 8× 5% = 0.4 million yuan.
A performance company should pay business tax = 10× 3% = 0.3 million yuan.
6. The following statement about the preferential business tax policy is correct ().
A sales of real estate built by individuals for their own use are exempt from business tax.
B the income from selling houses by enterprises and institutions according to the cost price and standard price of housing reform shall be temporarily exempted from business tax.
3, housing provident fund management center in the designated entrusted bank housing provident fund to issue personal housing loans income, exempt from business tax.
D. Preferential business tax policies to promote the employment of the disabled are only applicable to units that provide "service industry" tax items (including advertisements) whose income accounts for 70% of their main business income.
E. Business tax shall be exempted for qualified National University Science and Technology Parks that rent out sites and houses to incubation enterprises and provide incubation services.
Correct answer, BCE
Personal self-built and self-occupied housing sales are exempt from business tax; The preferential business tax policy to promote the employment of the disabled is only applicable to units that provide "service industry" tax items (except advertising) with income accounting for 50% of the total income of value-added tax business and business tax business; Business tax shall be exempted for qualified National University Science Park that rents out sites and houses to incubation enterprises and provides incubation services.
7. The following statement about the preferential business tax policy is correct ().
A. The life insurance business conducted by insurance companies is exempt from business tax.
B the rental income of the low-rent housing management unit renting low-rent housing to a specific security object at the price stipulated by the government shall be exempted from business tax.
3. The film distribution income collected by film distribution enterprises from film projection units shall be exempted from business tax.
D. If the business tax payable this month is not enough to reduce the tax of the unit that places the disabled, it can be carried forward to the next month of this year, or it can be refunded from the business tax paid last month.
E. Business tax shall be levied at a reduced rate of 3% for public housing rented at the price stipulated by the government.
Correct answer BC
Business tax shall be exempted for the life insurance business of return type carried out by insurance companies with a term exceeding 1 year; If the business tax payable this month is not enough to reduce or exempt the levy amount of the unit that places the disabled, it can be carried forward to the next month of this year for reduction and exemption, but it shall not be refunded from the business tax paid last month. Public housing and low-rent housing rented at the price stipulated by the government are temporarily exempt from business tax.
8. According to the relevant provisions of business tax, the following acts shall be subject to business tax ().
A. Export credit insurance business handled by China Export Credit Insurance Corporation
B. Special housing maintenance funds collected by real estate authorities
C. Garbage disposal services provided by units and individuals
D invest in real estate, participate in the profit distribution of investors, but do not bear investment risks.
E. Transfer of intangible assets from overseas institutions to domestic institutions
answer correctly
Qualified foreign institutional investors entrust domestic companies to engage in bond trading business in China. The Council of Social Security Fund uses the social security fund to buy and sell securities investment funds, stocks and bonds, and the housing provident fund management center uses the housing provident fund to issue personal housing loans in designated trustee banks, which is exempt from business tax. The export credit insurance business handled by China Export Credit Insurance Corporation is not subject to business tax. The "export credit insurance business" here includes export credit insurance business and export credit guarantee business. Overseas institutions transfer intangible assets to domestic institutions to pay business tax, and overseas institutions are taxpayers.