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1、注册会计师税法练习题0401（CPAtaxlawexercises0401）ThefourthchapterisbusinesstaxlawFirst,singlechoicequestions1,aconstructioncompanyinOctober2010contractedaunitofaconstructionproject,accordingtothecontract,theContractordoesnotincludethewayofprojectpricesettlement.In2011Septemberthepro
2、jectcompletionandacceptance,theconstructioncompanyprojectcost22millionyuan,atthesametime,agivenenterpriseconstructioncompanycompletedbeforetheaward30thousandyuan,theconstructioncostofaunittoprovidebuildingmaterials28million750thousandyuan,electricitypriceof2million680thou
3、sandyuan.Theconstructioncompanyispayablebusinesstax(million).A.66B.152.34C.66.09D.160.382,atransportcompanytoobtainpassengertrafficincome100thousandyuan;obtainfreightrevenue200thousandyuan,whichaccordingtotheagreementpaidtootherjointtransportationcompanyfreight50thousandy
4、uan,thecompanyshouldpaybusinesstaxis()10000yuan.A.0.9B.0.897C.0.75D.0.33.Thefollowingstatementsdonotconformtotheprovisionsoftheservicesectorinthesalestax.A.lightrentanddryleasebusinesstaxaccordingtoserviceindustryB.welfarelotteryinstitutionssellwelfarelotteryrevenuenotbus
5、inesstaxInthecontractbusinessofC.,thecontractingfeesleviedbytheContractorshallbeleviedontheservicetaxaccordingtotheserviceindustryD.touristattractionsoperatecablewayincomeaccordingtothe"tourism"tax4,LeeinJanuary2009tobuyahousetopay300thousandyuan,andotherrealestatebrokera
6、geconsultingfees6thousandyuan;December2011to450thousandyuantosellthehouse,paythetaxes23thousandand800yuan,Leetotalbusinesstax(for).A.0.25millionyuanB.0.55millionyuanC.0.75millionyuanD.2.25millionyuan5,thefollowingitemsdonotbelongtothetaxableservicesofconstructionindustry,
7、andthebusinesstaxisnotrequiredtobeleviedaccordingtotheconstructionindustrytaxitems.A.TelecomEngineeringSelfbuiltbuildingwithB.investmentC.scaffoldingD.drilling6,aparkticketrevenueandentertainmentbusinessincomeof300000yuanthismonth,noseparateaccounting.Atthesametimetoafolk
8、arttroupeperformancesprovidethevenue,obtainincome50000yuan,assuminglocalprovisionsoftheentertain
