Today, Lekao.com has sorted out some exercise questions for your reference. You should practice more questions to gain experience and enhance your ability and speed. Come on!

1. According to the regulations, the longest hearing period of labor dispute arbitration is (). [Single choice question]

A. 15th

B. 30th

C. 45th

D. 60 days

Correct answer: D

Answer analysis: This question assesses the hearing period of labor dispute arbitration. The arbitration tribunal shall conclude the adjudication of a labor dispute case within 45 days from the date when the labor dispute arbitration commission accepts the arbitration application. If the case is complicated and needs to be postponed, with the approval of the chairman of the labor dispute arbitration commission, the extension may be extended and the parties concerned shall be notified in writing, but the extension period shall not exceed 15 days.

2. In February 2018, Company A signed a labor dispatch agreement with Company B to send Mr. Zhao to Company B for temporary work. In June 2018, the temporary work ended, and the two companies did not arrange work for Zhao anymore, nor did they pay him any remuneration. In August 2018, Mr. Zhao learned that since he was dispatched in February 2018, neither of the two companies had paid social insurance premiums for him, so he proposed to terminate the labor contract. In the following statements, the correct one is (). [Multiple choice questions]

A. Zhao established labor relations with Company A

B. The standard for Zhao to enjoy remuneration during his absence from work is the minimum wage standard of company B

C. Zhao can notify Company B to terminate the labor contract at any time when he learns that neither company has paid social insurance premiums for him

D. Zhao proposed to terminate the labor contract, and Company A should pay economic compensation to him

Correct answer: A, D

Answer analysis: option AD is correct: this question assesses labor dispatch. Option BC error: Company A is a labor dispatch unit, and establishes labor relations with workers. When workers are not working, Company A shall pay them monthly according to the local minimum wage standard, and pay social insurance for workers. The laborer shall notify Company A to terminate the labor contract. If the fault of Company A comes first, Company A shall pay economic compensation to the labor when the contract is terminated.

3. Among the following taxable consumer goods, the consumption tax is only levied at a fixed rate (). [Multiple choice questions]

A. Gasoline

B. Diesel

C. Cigarette

D. Beer

Correct answer: A, B, D

Answer analysis: Option ABD meets the meaning of the question: this question assesses the consumption tax rate. Option C does not conform to the meaning of the question: cigarettes adopt a compound tax method.

4. Among the following items, () are covered by basic medical insurance. [Multiple choice questions]

A. College students

B. Staff and workers of state-owned enterprises

C. State organ staff

D. Unemployed persons receiving unemployment insurance

Correct answer: A, B, C, D

Answer analysis: This question assesses the coverage of basic medical insurance. The basic medical insurance covers all residents, so the option ABCD is correct.

5. For gold and silver jewelry (inlaid jewelry) produced by taxpayers with purchased taxed jewelry and jade raw materials that are subject to consumption tax in the retail link, the tax paid on purchased jewelry and jade can be deducted in tax calculation. () [True or False]

A. Yes

B. Wrong

Correct answer: B

Answer: This question assesses the deduction of consumption tax. For gold and silver jewelry (inlaid jewelry) produced by taxpayers with purchased taxed jewelry and jade raw materials that are subject to consumption tax in the retail link, the tax paid on purchased jewelry and jade shall not be deducted in tax calculation.

6. According to Enterprise Income tax law 》The following descriptions of tax declaration and payment of enterprise income tax are correct. [Multiple choice questions]

A. If the actual business period of an enterprise in the tax year is less than 12 months, the actual business period shall be regarded as a tax year

B. An enterprise shall submit an annual enterprise income tax return to the tax authority within three months from the end of the year

C. If an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of the actual termination of its business operations, settle the current enterprise income tax bill with the tax authority

D. The tax withheld each time by the withholding agent of a non resident enterprise shall be paid into the State Treasury within 15 days from the date of withholding

Correct answer: A, C

Answer analysis: This question assesses the tax declaration and payment of enterprise income tax. An enterprise shall submit an annual enterprise income tax return to the tax authority within five months from the end of the year; The tax withheld each time by the withholding agent of a non resident enterprise shall be turned over to the State Treasury within 7 days from the date of withholding.

7. A real estate development enterprise develops a residential project, with an actual floor area of 12000 square meters and a building area of 24 000 square meters, the plot ratio is 2, and the tax basis of urban land use tax paid by the real estate development enterprise A is (). [Single choice question]

A. 24 000 square meters

B. 12 000 square meters

C. 36 000 square meters

D. 18 000 square meters

Correct answer: B

Answer analysis: Option B is correct: this question assesses the tax basis of urban land use tax. The tax basis of urban land use tax is the area of land actually occupied by taxpayers.

8. No VAT will be levied on satellite TV signal landing transfer service. () [True or False]

A. Correct

B. Error

Correct answer: B

Answer analysis: For the satellite TV signal landing transfer service, VAT is calculated and paid according to the value-added telecommunications service.

9. When determining the scope of tax collection and exemption of economic vouchers, we should pay attention to the following points (). [Multiple choice questions]

A. Since the names of the vouchers with the same nature are different and not uniform at present, all kinds of vouchers, no matter in what form or name, should be taxed according to regulations as long as their nature falls within the scope of taxation listed in the regulations

B. Taxable voucher refers to the voucher with legal effect in China and protected by Chinese law

C. Taxable vouchers that are applicable in China and have legal effect in China, whether written in China or outside China, shall be stamped in accordance with the provisions of stamp duty

D. Taxable vouchers that are applicable in China and have legal effect in China are only in China and are affixed according to the provisions of stamp duty

Correct answer: A, B, C

Answer analysis: When determining the scope of tax collection and exemption of economic vouchers, we should pay attention to the following three points: 1. Since the names of vouchers of the same nature are different and not uniform, all kinds of vouchers, regardless of their forms or names, should be taxed according to regulations as long as their nature falls within the scope of tax collection listed in the regulations. 2. Taxable vouchers refer to those with legal effect in China and protected by Chinese laws. 3. Taxable vouchers that are applicable in China and have legal effect in China, whether written in China or abroad, shall be stamped in accordance with the provisions of stamp duty.

10. State owned enterprises shall announce their financial affairs at least once every two years to the workers' congress of the enterprise accounting presentation. () [True or False]

A. Correct

B. Error

Correct answer: B

Answer analysis: State owned enterprises, state-owned holding enterprises or dominant enterprises should publish their financial reports to the workers' congress of the enterprise at least once a year.

The above are some exercises compiled and sorted out by me. My friends should practice more and not take chances, nor put too much pressure on themselves. I believe that they will pass as long as they review earnestly. I wish you all success in passing the exam!