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Tracnghiem TAX - Trắc nghiệm thuế
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Question 1: Base income subject to Corporate income tax in the tax period is determined by:
A. Assessable income is deducted from (-) losses carried forward from previous years.
B. Assessable income minus (-) tax-exempt income minus (-) losses transferred under regulations.
C. Revenue minus (-) expenses deducted plus (+) other income.
D. Revenue minus (-) expenses deducted.
Question 2: How many years that the loss of enterprises are entitled to carry forward to the following years: A. 3 years B. 4 years C. 5 years D. 6 years
Question 3: Individuals for rent, in the year there is taxable income, so individuals pay taxes:
A. License tax, VAT, corporate income tax and personal income tax.
B. License tax, VAT and personal income tax.
C. VAT and personal income tax.
D. VAT and corporate income tax.
Question 4: Time limit for submission of value added tax declaration dossiers quarterly:
A. Not later than the 15th day of the following quarter.
B. Not later than the 20th day of the following quarter
C. Not later than the 25th day of the following quarter
D. Not later than the 30th day of the following quarter
Question 5: The income for calculating corporate income tax in the tax period is determined by:
A. Taxable income minus (-) losses carried forward from previous years.
B. Taxable income minus (-) tax exempted income minus (-) losses carried forward from previous years.
C. Turnover minus (-) deducted expenses plus (+) other incomes.
D. Turnover minus (-) expenses deducted.
Question 6: The price for calculating the value added tax on import goods is:
A. Import price at border gate + Excise tax (if any)
B. Price of imported goods.
C. Import price at border + Import tax (if any) + Excise tax (if any)
D. Import price at border + import tax (if any)
Question 7: The enterprise is included in the deductible expenses when determining
the taxable income for the following expenses:
A. Funding for education, health, disaster recovery and housing for the poor in
accordance with the regulations.
B. Local supporters; Support for mass organizations and social organizations outside the enterprise.
C. The cost of buying a golf membership card, golf costs.
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D. None of the above expenses.
Question 8: The following expenses are not deductible expenses when caculates
enterprise income tax payment:
A. Rental for fixed assets operating under contracts.
B. Expenditure for capital construction investment.
C. Interest payment for bank loans for production and business.
D. Expenditures for education.
Question 9: Enterprises established and operating under the provisions of Vietnamese
law are allowed to deduct up to the maximum percentage of taxable income before
calculating enterprise income tax in order to set up the development research and
technology fund of the business? A. 10% B. 15%. C. 20%. D. 5%
Question 10: Private enterprises, business products subject to VAT, in the year there
is taxable income, so businesses pay taxes:
A. VAT and corporate income tax.
B. Excise tax, VAT and corporate income tax.
C. License tax, VAT and personal income tax.
D. License tax, VAT, corporate income tax and personal income tax.
Question 11: What income is exempt from Personal income tax ?
A. Income from capital investment;
B. Income from copyright;
C. Income from winning prizes;
D. Interest income from deposits at credit institutions, interest from life insurance contracts;
Question 12: Enterprise B imports 1.000 bottles of wine 39 degrees without special
consumption tax of VND 300.000 / bottle and the special consumption tax rate is 30%.
What is the price to caculating value added tax rate for a bottle of wine? A. 390.000 VND B. 410.000 VND C. 300.000 VND D. 400.000 VND
Question 13: Individuals earning income from winning prizes with a value of over 10 millions VND must pay tax
A. The value exceeds 10 millions VND if the winnings are in cash
B. The value exceeds 10 millions VND.
C. Do not pay tax if the winnings are in kind
D. The full amount of the winnings if the winnings are in cash
Question 14: What income is exempted when caculate personal income tax?
A. Income from capital investment;
B. Income from winning prizes;
C. Income from copyright;
D. Interest income from deposits at credit institutions, interest from life insurance contracts;
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Question 15: Foreign enterprises having permanent establishments in Vietnam pay corporate income tax:
A. Taxable income arising in Vietnam
B. Taxable income arising in Vietnam and taxable income generated outside Vietnam.
C. Taxable income arising in Vietnam and taxable income arising outside Vietnam
relating to the operation of the permanent establishment.
D. Taxable income arising in Vietnam, which relates to the operation of the permanent establishment
Question 16: Deductible amount calculated for 01 dependents: (VND) A. 1,900,000 B. 1,600,000 C. 3.600,000 D. 680,000
Question 17: Ms. C was given a motorbike worth VND 25 million by Mr. B. What is
the personal income tax paid by Ms. C? A. VND 1,200,000 B. VND 1,500,000 C. VND 1,750,000 D. VND 2,100,000
Question 18: Which of the following expenses are not deductible when determine Corporate income tax:
A. Expenditures for financing education, health, overcoming the consequences of
natural disasters and building houses of gratitude for the poor according to the provisions of law.
B. Interest on loan capital is equivalent to the lack of charter capital.
C. The cost of business management allocated by the foreign enterprise to the
permanent establishment in Vietnam in accordance with the law of Vietnam.
D. To purchase health insurance and social insurance in accordance with the law for laborers.
Question 19: What is an individual's residence in accordance with Personal income tax regulations?
A. Being present in Vietnam for 184 days or more calculated in one calendar year or
calculated in 12 consecutive months from the first day in Vietnam;
B. Being present in Vietnam for 182 days or more calculated in one calendar year or
calculated in 12 consecutive months from the first day in Vietnam;
C. Being present in Vietnam for 181 days or more calculated in one calendar year or
calculated in 12 consecutive months from the first day in Vietnam;
D. Being present in Vietnam for 183 days or more calculated in one calendar year or
calculated in 12 consecutive months from the first day in Vietnam;
Question 20: Individuals are permit to refund personal income tax in case:
A. The paid tax amount is larger than the payable tax amount;
B. Other cases under decisions of competent state agencies;
C. Individuals have paid taxes but they do not have taxable incomes
D. All the above cases;
Question 21: Personal Income Tax is: A. Indirect taxes B. Property tax C. Direct tax D. Consumer tax
Question 22: The Persional income taxpayers can declare their dependents:
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