2021 Certified Public Accountant Examination "Tax Law" Practice Questions (3)

1. Multiple choice question

Which of the following is not subject to tariffs (　).

A. Trade goods allowed to leave the country

B. Baggage items allowed to be carried by inbound passengers

C. Personal postal items allowed to leave the country< /p>

D. Real estate located overseas transferred between domestic individuals

Answer D

Analysis

The tariff is levied on permitted imports Outbound goods and articles, and real estate located abroad are not subject to customs duties.

2. Multiple-choice question

The applicable tax rate for imported goods originating from the relevant contracting parties of regional trade agreements containing preferential tariff clauses that my country participates in is (　).

A. Most-favored-nation tax rate

B. Agreement tax rate

C. Preferential tax rate

D. Ordinary tax rate

Answer B

Analysis

The agreement tax rate applies to imported goods originating from the relevant parties to the regional trade agreements containing preferential tariff clauses that my country participates in.

3. Multiple choice question

Which of the following is a component of the import duty-paid price (　).

A. The labor fees paid by the importer to its overseas purchasing agent

B. The packaging materials and packaging labor fees borne by the buyer

C. Fees paid for domestic copying of imported goods

D, import duties and other domestic taxes

Answer B

Analysis

Tax law regulations, The commissions and brokerage fees borne by the buyer other than the purchase commission should be included in the duty-paid price. Option A belongs to the purchase commission and is not included in the duty-paid price; Option C, the fees paid for duplicating imported goods within the country, is not included in the duty-paid price. Price; Option D, import duties and other domestic taxes are not included in the duty-paid price.

4. Multiple-choice question

A performance company imported a set of stage equipment, with the actual payment equivalent to RMB 1.85 million, including a separately listed post-import equipment installation fee of RMB 100,000. The intermediary brokerage fee is 50,000 yuan; the transportation insurance premium cannot be determined, and the freight calculated by the customs based on the transportation fee for the same goods during the same period is 250,000 yuan. Assuming that the tariff rate is 20%, the tariff the company should pay for imported stage equipment is ( ) million yuan.

A, 34

B, 35

C, 40

D, 40.12

Answer D< /p>

Analysis

Commissions and brokerage fees other than purchase commissions borne by the buyer are included in the duty-paid price. The cost of infrastructure, installation, assembly, maintenance and technical services after the goods are imported shall not be included in the dutiable value. If the freight for imported goods cannot be determined or does not actually occur, the customs shall calculate the freight based on the freight rate published by the transportation industry during the same period when the goods are imported; the insurance premium shall be calculated based on 3% of the total of the goods price plus freight. The tariff the company should pay for imported stage equipment = (185-10 25)? (1+3?)? 20% = 40.12 (ten thousand yuan).

5. Multiple choice questions

Which of the following statements about import and export tariffs is correct (　).

A. The import and export tariffs are based on the tax rate table

B. For goods of a raw material nature, we should first consider classifying them according to their composition

C. For finished products, we should first consider classifying them according to their functions

D. If the customs at the place of import cannot resolve the tax classification issues, they should be reported to the General Administration of Customs for clarification

Answer AD

Analysis

Option B, for raw material goods, should first be considered to be classified according to their attributes; option C, for finished products, should be first considered to be classified according to their uses.

6. Multiple choice questions

my country’s current regulations on origin adopt (　).

A. Production standards for all origins

B. Participatory processing standards

C. Substantive processing standards

D. Affiliation Processing Standards

Answer AC

Analysis

my country’s origin regulations adopt “all origin production standards” and “substantial processing standards” that are commonly used internationally. standards of origin.

7. Multiple choice questions

Which of the following statements about the duty-paid value of export goods is correct (　).

A. Export duties are not included in the duty-paid price

B. The freight incurred before loading at the output location should be included in the duty-paid price

C. Export The duty-paid price of goods does not include the value-added tax output tax

D. If the transaction price of export goods cannot be determined, the estimated price will be used

Answer ABC

Analysis< /p>

When the transaction value of exported goods cannot be determined, the customs value shall be assessed by the customs in sequence using the following methods: (1) The transaction price of the same goods exported to the same country or region at or about the same time; (2) At the same time Or the transaction price of similar goods exported to the same country or region at about the same time; (3) The price calculated based on the costs, profits and general expenses of domestic production of the same or similar goods, domestic transportation and related expenses, and insurance premiums; (4) Price estimated according to reasonable methods.

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