Multiple-choice exercises in primary accounting examination, with explanations from test sites.

In the preparation stage of the primary accounting exam in 222, many candidates are familiar with the knowledge by doing real-life training over the years. In this regard, Deep Space Network gives you several multiple-choice questions to see how well you master the knowledge points.

multiple choice questions

1. A hotel earned 5, yuan in catering income and 1, yuan in room rental income in June, but it failed to file tax returns within the prescribed time limit. After being ordered by the tax authorities to file tax returns within the time limit, it still failed to file tax returns after the deadline. According to the provisions of the legal system of tax collection management, the tax authorities have the right to take tax collection measures for this hotel ().

A takes tax preservation measures

B orders to provide tax payment guarantee

C the tax collector directly collects taxes from the hotel

D verifies the tax payable

2. According to the detailed rules for the implementation of the Provisional Regulations on Land Value-added Tax in China, () of the following items does not belong to the scope of land value-added tax.

A personal exchange of their own residential property

B transfer of real estate by way of gift

C both parties cooperate to build a house, and after completion, they transfer

D mortgage to be used to pay off debts

3. According to the relevant provisions of value-added tax, the following acts are within the scope of value-added tax ().

A power supply bureau sells power products

B real estate development company sells houses

C hotel provides catering services

D housing agency provides intermediary services

4. Xia's daily salary is 12 yuan, working five days a week and eight hours a day. In 28, I worked overtime for two days on the National Day holiday and one day on a Saturday in October of that year. Then the overtime salary that Xia can get in October is () yuan.

a24

b72

c96

d18

1. correct answer D

answer analysis

this question examines tax collection measures. If a taxpayer fails to file a tax return within the prescribed time limit and is ordered by the tax authorities to file a tax return within the time limit, the competent tax authorities may verify the tax payable.

2. correct answer A

answer analysis

reference analysis: land value-added tax may be exempted if individuals exchange their own residential real estate after verification by the local tax authorities.

3. Correct answer A

Analysis of the answer

Sales of goods at test sites

Analysis of the sales of houses by real estate development companies, business tax is levied according to the sales of real estate; Hotels provide catering services and housing agencies provide intermediary services, and business tax is levied according to the service industry.

4. Correct answer C

Analysis of the answer

Analysis of the labor remuneration of the test center

In summer, if you work overtime on a legal holiday, you will get 3 times the salary remuneration, which is 72 yuan, and if you work overtime on Saturday, you will get 2 times the salary remuneration, which is 24 yuan, and * * * 72 plus 24 is 96 yuan.