(Finance and Taxation) Professional Knowledge and Practice Daily -2020 Intermediate Economist (7-8)

Professional knowledge and practice of punching in _ (finance and taxation) for intermediate economists in 2020.

[Single choice] 1. The ships owned by a tourism company in 20 18 are as follows: 30 motorized ships, each with a net tonnage of 1.3 tons; 5KW tugboat 1. Where the people's government where the company is located stipulates that the net tonnage of motor vessels is less than 200 tons, the annual travel tax is 3 yuan/ton. In 20 18, travel companies should pay travel tax () yuan.

A. 127.5

154.5

C. 122.03

D. 192

[Broadcast ]2. Among the following properties, property tax should be levied ().

A enterprises use the property of tax-free units without rent.

B. Property occupied by religious temples

C. Property occupied by pension service institutions

D. Non-business premises owned by individuals

[Single choice] 3. The original book value of enterprise A's 3000m2 factory land use right is RMB 300,000 yuan, and the original book value of-1600m2 production workshop property in the factory is RMB100,000 yuan (excluding the land value). The enterprise will pay the land use tax according to the date of 20 18+00+05, [the original value of local property is 30%, and the urban land use tax is 30%. ]

A.9.68

B 10.96

c 1 1.83

D. 12.9

[Single choice] 4. The following enterprises are both VAT taxpayers and resource taxpayers ().

A. trading companies selling non-ferrous minerals

B. Enterprises importing non-ferrous metal mineral products

C. Mining enterprises of nonferrous metals and mineral products in China

D. Enterprises that exploit non-ferrous metal mineral products overseas

[Single choice] 5. An oilfield produced 6,400 tons of crude oil in March, 2065,438+09, and sold 665,438+000 tons that month, giving away 5 tons, and another 2 tons were used for heating in the process of transporting heavy oil. The sales price per ton of crude oil excluding value-added tax is 5000 yuan, and the value-added tax is 800 yuan. What is the local resource tax rate for crude oil? %, the oil field should pay resource tax that month ().

2.44 million yuan

2442000 yuan

2442800 yuan

D.2857 140 yuan

Reference Answers and Analysis of 2020 Intermediate Economist (Finance and Taxation)

1, refer to answer C.

Analysis: Travel tax payable = 1.3? 3? 30+5? 0.67? 3? 50%= 122.03 (yuan).

2. refer to answer a.

Analysis: The topic examines the preferential tax policies for property tax. Enterprises use the property of tax-free units without rent, and users should pay property tax on their behalf. Option BCD is exempt from property tax.

3. refer to answer B.

Analysis: Add a policy. From 20 18, 10, 1, to 2020, 12, 3 1, enterprises that stop production or close down according to the policy of capacity reduction and structural adjustment shall be exempted from property tax and urban land use tax from the next month. The cumulative period for enterprises to enjoy the tax exemption policy shall not exceed two years. Property tax payable by enterprises in 20 18 years =( 1000+30)? ( 1-30%)? 1.2% x10/12 = 7.21(ten thousand yuan), and the urban land use tax payable by this enterprise in 20 18 years =3000? 15? 10/ 12? 10000=3.75 (ten thousand yuan), and the total property tax and urban land use tax payable by the enterprise in 20 18 years =7.2 1+3. , 75= 10.96 (ten thousand yuan).

4. refer to answer C.

Analysis: Option A, the trading company selling non-ferrous metal mineral products is not a taxpayer of resource tax; Option b, the enterprise importing nonferrous metal mineral products is not a resource tax payer; Option D, enterprises that exploit nonferrous metals overseas are neither VAT taxpayers nor resource tax taxpayers in China.

5. reference answer: B.

Analysis: Crude oil and natural gas used for heating in the process of transporting heavy oil inside the oilfield are exempt from resource tax. Resource tax payable in the current month =(6 100+5)? 5000? 8% = 2.442 million yuan.