1. There are 11 taxable items stipulated in China's current individual income tax law. (√)

2. The legal expense deduction standard of personal income tax in China is 1 yuan per month. (×)

3. The tax year of individual income tax is from the first day of the first lunar month to the thirtieth day of the twelfth lunar month. (×)

4. When an enterprise (withholding agent) pays taxable income to its own individual, it shall withhold and remit personal income tax; Personal income tax is not withheld when paying taxable income to individuals from other units. (×)

5. Laid-off workers who are engaged in self-employment can enjoy five-year exemption from personal income tax. (×)

6. The income obtained by farmers from selling their own agricultural products is not subject to personal income tax. (√)

7. Personal income tax shall be paid on wages and salaries within 7 days of the following month. (√)

8. Individuals can use all their taxable income for public welfare relief donations, but they are not obligated to pay personal income tax. (x)

9. The taxable amount of income obtained by resident taxpayers from inside and outside China shall be calculated separately. (√)

1. On January 1st, 22, Mr. Brown was sent to work in China for one year by his British company. In 21, Mr. Brown returned to China for two vacations, lasting ***3 days; Going to other countries on business for three times, ***25 days, can deduct Mr. Brown's five departure times when calculating his residence time in China. (x)

11. The income that individuals should pay personal income tax only includes cash and marketable securities, but not physical objects. (×)

12. A singer earned 24, yuan as a labor remuneration, and the personal income tax should be calculated by the method of additional collection. (×)

13. A novel written by a writer in China, Zhou, was published by an American publishing house in August 23, and received a remuneration of $3, from the publishing house. As Zhou is a resident of China, this income should be regarded as income from China. (×)

14. Li contracted a store of a certain unit. According to the stipulations in the contract agreement, after he paid the contract fee of 1, yuan to the employer every year, all the operating results were owned by Li. Personal income tax should be calculated and paid according to the item of "salary and salary income" for the income obtained by Li. (×)

15. Professor Zhang gave a lecture on environmental protection in a university in July, and received a lecture fee of 3, yuan; At the same time, he also engaged in tax consulting activities for an enterprise, and obtained a consulting fee of 5, yuan, so Professor Zhang should pay personal income tax of 1,24 yuan. (√)

16. Individuals who get bonuses for several months should pay individual income tax separately as one month's salary, and the bonus should not be taxed equally every month. (√)

17. Individuals who have no domicile in China and have resided in China for no more than 9 consecutive days in a tax year are exempt from personal income tax for the income derived from China and the part paid by the overseas employer and not borne by the employer's institutions and places in China. (√)

18. Individuals who sell their own houses and buy new houses at the market price within one year after the current houses are sold. (√)

19. The profits shared by individual industrial and commercial households and enterprises are exempt from personal income tax. (×)

2. All kinds of insurance funds and housing funds actually paid by individuals from wages may not be included in the taxation of personal current wage income. (x)

21. Mr. Qian has two houses. In 22, he sold one of the houses where he lived for 15 years and earned 2, yuan. This income can be exempted from personal income tax. (×)

22. A sole proprietorship enterprise is an audit collector. In 23, its production and operation income was 5, yuan, and its taxable income was 1, yuan. Investors donated 4, yuan to the China Red Cross Foundation for social welfare, and this donation can be deducted according to the facts. (√)

23. Taxpayers' income from wages and salaries obtained from two or more places shall be declared and paid separately at the source of income. (x)

24. In November 1998, Zhang bought 5-year treasury bonds and China railway construction bonds respectively, and paid them in November 23, earning interest of 3, yuan and 2, yuan respectively. According to the individual income tax law, Zhang should pay individual income tax 4 yuan. (√)

25. Foreigners who have lived in China for more than one year but less than five years belong to resident taxpayers, and should pay personal income tax to China for wages and salaries derived from domestic and foreign sources, no matter who pays them. (×)

26. If the withholding agent should withhold the taxpayer's personal income tax, the withholding agent should pay the tax, overdue fine and penalty that should be withheld. (x)

27. A citizen of China works in two units at the same time, earning 1,1 yuan from unit A and 9 yuan from unit B. According to the individual income tax law, the individual income tax payable has been withheld by the unit, and individuals do not need to declare and pay. (×)

28. According to the provisions of China's Individual Income Tax Law, the taxable income for paying individual income tax from dividends is 2% less the expenses for each income. (×)

29. Individuals who obtain wages and salaries from two or more places need to choose and fix in one of the local tax authorities to declare and pay taxes on their own. (√)

3. Personal income tax does not need to be paid for bonuses paid to employees in kind by enterprises at the end of the year. (x)

2. Multiple choice questions (1 point for each question, score for right choice, no score for wrong choice)

1. Personal income tax was first established in (b) in 1799.

a. Germany B. Britain C. France D. United States

2. The date of promulgation and implementation of the Individual Income Tax Law of the People's Republic of China is (a).

a.198.9.1b.1993.1.31c.1993.11.1d.1994.1.1

3. Individuals who have domicile in China or have lived in China for one year without domicile shall pay individual income tax (c) on the following income.

A. Only income from China

B. Only income from outside China

C. Income from inside and outside China

D. Personal income tax is not required

4. Temporary departure mentioned in the Individual Income Tax Law means that it does not exceed 3 days at a time or (c) for multiple times in a tax year.

A. 365 B. 183 C.9 D.18

5. The applicable tax rate for income from wages and salaries is (D).

A.2% proportional tax rate B.1% proportional tax rate

C.5%-35% five-level excess progressive tax rate D.5%-45% nine-level excess progressive tax rate

6. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting and subletting.

A. Income from wages and salaries B. Income from labor remuneration

C. Accidental income D. Income from royalties

7. Income from individuals renting buildings, land use rights, machinery and equipment, vehicles, boats and other property is (b).

A. Income from property transfer B. Income from property lease

C. Accidental income D. Income from royalties

8. Income from individuals providing the right to use patents, trademarks, copyrights and non-patented technologies is (D).

A. Income from property transfer B. Income from property lease

C. Accidental income D. Income from royalties

9. Income from individual winning prizes, winning prizes, winning the lottery and other incidental gains is (b).

A. Income from remuneration for labor services B. Accidental income

C. Income from royalties D. Income from wages and salaries

1. If it is difficult to define taxable income items, (c) shall apply.

a. determination of withholding agent B. determination by taxpayer

C. determination by competent tax authorities D. determination by taxpayer and competent tax authorities through consultation

11. The income from remuneration for manuscripts shall be reduced according to the taxable amount (b).

A. 2% B. 3% C.4% D.5%

12. The one-time income from labor remuneration mentioned in the individual income tax law is abnormally high, which means that an individual receives labor remuneration at one time and his taxable income exceeds (b).

a.1, yuan, b.2, yuan, c.3, yuan and D.4 yuan

13. Mr. Li won the prize in the sports lottery and won 15, yuan. He should pay personal income tax according to the tax rate of (b).

A.1% B.2% C.3% D.4%

14. The following income is subject to personal income tax (C).

A. Retirement salary B. debt interest

C. Corporate bond interest D. Insurance indemnity

15. The following income is not subject to personal income tax (C).

a. employees get bonuses issued by the unit B. operating income obtained by self-employed individuals

C. one-child subsidy D. income from labor remuneration

16. Among the following items, it is (D) that allows some expenses to be deducted before tax when personal income tax is levied.

A. Dividend income B. Deposit interest income

C. Award-winning sales income D. Property rental income

17. Individuals use their income for donations to education and public welfare undertakings, and the part of their donations that does not exceed (d) of taxable income can be deducted before tax.

A.3% B.1% C.2% D.3%

18. The income from the right to use the rented house 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 is subject to approval before individual income tax can be reduced (D).

A. Insurance compensation B. Demobilization expenses of soldiers

C. Relief D. Income from labor services obtained by disabled people

2. According to the current tax law, individuals who have no domicile in China but have lived in China for (d) days are resident taxpayers.

A.183 B.2 C.36 D.365

21. The following income belongs to income from China (C).

a. the salary earned by China citizens working in new york branch of China bank.

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 patents to companies in South Korea to use the income obtained.

22. The proportion of handling fees paid to withholding agents according to the tax withheld is (b).

A.1% B.2% C.3% D.5%

23. Mr. John, an American, came to China for work on May 8, 1995, returned to China for vacation on May 1, 1996, returned to China on June 1, 1996, returned to China on August 25, 1996, and returned to China on March 15, 1997. Then Mr. John (d).

A. Resident taxpayer in 1995, non-resident taxpayer in 1996

B. Resident taxpayer in 1995 and 1996

C. Resident taxpayer in 1995 and 1996

D. non-resident taxpayer

24, employee of a company in 1995 and 1996.

A.35 B.45 C.6 D.95

25. An actor earns 4, yuan in a solo performance, and his personal income tax payable is (a) yuan.

a.76b.64c.96d.8

26. When a novel of a writer is published in a magazine, he gets a manuscript fee of 28 yuan at a time, and the taxable amount is (a) yuan.

A.28 B.392 C.4 D.56

27. The tax rate of individual income tax on savings deposit interest is (b).

A.1% B.2% C.17% D.33%

28. Personal income tax will be levied on the interest generated by residents' savings deposits from (c) in 1999.

a. August 31st B.1 October 1st C.11 November 1st D.12 December 1st

29. The following savings deposit interest income is tax-free (D).

a. credit card savings B. foreign currency savings C. current savings D. education savings

3. the collection method of personal income tax in China is (d).

a. It is completely declared by the individual. B. It is collected by the tax authorities at home.

C. It is completely withheld and remitted by the unit. D. It is mainly withheld and remitted, supplemented by the individual's self-declaration.

31. The following income is subject to individual income tax on an annual basis (c).

A. Income from remuneration for labor services B. Income from winning prizes

C. Income from contracting and leasing operations of enterprises and institutions D. Income from remuneration for manuscripts

32. The following income is calculated and paid personal income tax by time (C).

A. Income from wages and salaries B. Income from production and operation of self-employed individuals

C. Accidental income D. Income from contracting and leasing operations of enterprises and institutions

33. The following income is abnormally high, which is subject to additional collection (A).

A. Income from remuneration for labor services B. Income from remuneration for writing

C. Accidental income D. Income from property transfer

34. Among the following items, personal income tax should be included in the salary range (D).

A. Only-child allowance B. Travel allowance C. Non-staple food allowance for family members D. Double salary

35. With the approval of the relevant departments, Dr. Wang opened a private clinic, and the medical income he earned should be paid personal income tax according to item (c).

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 the People's Republic of China 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 deduct it from (). Excuse me, which of the following answers is correct? (c)

A. Taxpayer, taxpayer, less than 5% ~ 3 times

B. Withholding agent, taxpayer, 1, yuan ~ 5, yuan.