单选题PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.A Value Added Tax is included in sales taxes.B Sales taxes are included in the rates.C No taxes are included in
题目
Value Added Tax is included in sales taxes.
Sales taxes are included in the rates.
No taxes are included in the rates.
相似考题
更多“单选题PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.A Value Added Tax is included in sales taxes.B Sales taxes are included in the rates.C No taxes are included in ”相关问题
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第1题：
(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from
Cutlass Inc; (2 marks)
正确答案：
(ii) Value added tax (VAT)
Goods exported are zero-rated. Razor Ltd must retain appropriate documentary evidence that the export has taken place.
Razor Ltd must account for VAT on the value of the goods purchased from Cutlass Inc at the time the goods are brought
into the UK. The VAT payable should be included as deductible input tax on the company’s VAT return. -
第2题：
(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.
You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both
the value and timing of amounts received by Gerard and include relevant supporting calculations.
(5 marks)
Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout
this question.
正确答案：
(d) Implications for Gerard of the changes to Fizz plc’s bonus scheme
Value received
Under the existing scheme Gerard receives approximately ￡4,500 each year. This is subject to income tax at 40% and
national insurance contributions at 1% such that Gerard receives ￡2,655 (￡4,500 x 59%) after all taxes.
Under the proposed share incentive plan (SIP), Gerard expects to receive free shares worth ￡3,500 (￡2,100 + ￡1,400).
Provided the shares remain in the plan for at least five years there will be no income tax or national insurance contributions
in respect of the value received. Gerard’s base cost in the shares for the purposes of capital gains tax will be their value at
the time they are withdrawn from the scheme.
In addition, the amount he spends on partnership shares will be allowable for both income tax and national insurance such
that he will obtain shares with a value of ￡700 for a cost of only ￡413 (￡700 x 59%).
Accordingly, Gerard will receive greater value under the SIP than he does under the existing bonus scheme. However, as noted
below, he will not be able to sell the free or matching shares until they have been in the scheme for at least three years by
which time they may have fallen in value.
Timing of receipt of benefit
Under the existing scheme Gerard receives a cash bonus each year.
The value of free and matching shares awarded under a SIP cannot be realised until the shares are withdrawn from the
scheme and sold. This withdrawal cannot take place until at least three years after the shares are awarded to Gerard.
Accordingly, Gerard will not have access to the value of the bonuses he receives under the SIP until the scheme has been in
operation for at least three years. In addition, if the shares are withdrawn within five years of being awarded, income tax and
national insurance contributions will become payable on the lower of their value at the time of the award and their value at
the time of withdrawal thus reducing the value of Gerard’s bonus. -
第3题：
(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its
input tax. (3 marks)
Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007
will continue to apply for the foreseeable future.
– you should ignore indexation allowance.
正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax. -
第4题：
(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative
strategy. (8 marks)
An additional mark will be awarded for the effectiveness with which the information is communicated.
(1 mark)
正确答案：
(b) Advice on Maureen’s VAT position
Deregistration
In order to voluntarily deregister for VAT you must satisfy HMRC that the value of your taxable supplies in the next twelve
months will not exceed ￡62,000. You will then be deregistered with effect from the date of your request or a later date as
agreed with HMRC.
On deregistering you are regarded as making a supply of all stocks and equipment in respect of which input tax has been
claimed. However, the VAT on this deemed supply need only be paid to HMRC if it exceeds ￡1,000.
Once you have deregistered, you must no longer charge VAT on your sales. You will also be unable to recover the input tax
on the costs incurred by your business. Instead, the VAT you pay on your costs will be allowable when computing your taxable
profits.
You should monitor your sales on a monthly basis; if your sales in a twelve-month period exceed ￡64,000 you must notify
HMRC within the 30 days following the end of the twelve-month period. You will be registered from the end of the month
following the end of the twelve-month period.
Flat rate scheme
Rather than deregistering you may wish to consider operating the flat rate scheme. This would reduce the amount of
administration as you would no longer need to record and claim input tax in respect of the costs incurred by your business.
Under the flat rate scheme you would continue to charge your customers VAT in the way that you do at the moment. You
would then pay HMRC a fixed percentage of your VAT inclusive turnover each quarter rather than calculating output tax less
input tax. This may be financially advantageous as compared with deregistering; I would be happy to prepare calculations for
you if you wish. -
第5题：
The above chart shows individual income tax in China. The tax free threshold is 3,500 RMB per month. The tax rates are divided into 7 brackets. The lowest rate is 3% for income between 3,501 and 5,000, while the highest rate is 45% for income over 80,000. Therefore, the higher our income is, the more tax we should pay. Tax, which can be used in public services such as education, road construction, public health and so on, is very important to our country. As we all know, tax makes up a great part of our country’s revenue, and the development of our country depends on it. From what has been discussed above, we can see that it is everyone’s legal duty to pay tax because taxes contribute to the country and create benefits for everyone. Those who try to evade taxation are sure to be punished. In short, paying tax is our responsibility to society.Decide if each of the following statements is TRUE (T) or FALSE (F).
1. The purpose of the passage is to help people know the tips how to pay less tax.()
2. According to the chart, if a person’s monthly is 3600 yuan, he doesn’t need to pay tax.()
3. How much income tax a person pays each month depends on how much his/her income is.()
4. The underlined word “evade” in the last paragraph means increase.()
5. Personal income taxes are included in a government’s revenue.()
参考答案：FFTFT
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第6题：
Your network contains a Windows Server Update Services (WSUS) server.You have an organizational unit (OU) named Sales. The Sales OU contains all of the computer objects for the sales department. You enable client-side targeting for the Sales OU and set the target group name to Sales-Computers.You restart a sales computer.You discover that the computer is not added to the Sales-Computer computer group in WSUS.You need to ensure that all sales computers are added to the Sales-Computers group.Which options should you configure?（）
A. Automatic Approvals
B. Computers
C. Personalization
D. Products and Classifications
参考答案：B
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第7题：
根据短文提供的信息，完成 117～120各题。
Taxes are a big part in the United States．Most Americans pay city taxes，state taxes，social security taxes，sales taxes…，and the list seems endless．
The biggest tax for most Americans in that on the money they earn——the income tax．The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example，a person who earns about 3，500 dollars a year will pay a tax of only about 3．5％of earning. But of the same person earned 85，000 dollars a year， he would pay an In come tax of 35％．
Over the、ears the income tax has become more and more difficult for people to un Dustan D．M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact，preparing taxes and giving tax advice have become a big industry in America．
第 117 题 Most Americans pay（ ）．
A．taxes which are too many to list．
B．taxes either t0 the cities or the states they live in．
C．so many kinds of taxes that they even don't know the names．
D．several kinds 0f taxes．
正确答案：C
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第8题：
Excise tax vs． sales tax 消费税和销售税
正确答案: 消费税是对某种或某组商品，如酒和烟草的购买所课征的税。销售税是对除少数特定商品（如食品）以外的所有商品所课征的税。 -
第9题：
What is the correct sequence for defining taxes using WebSphere Commerce Accelerator？ （）
- A、Create tax codes. Create sales tax categories. Enter rates for each combination of tax code and category. Create jurisdictions. Assign the jurisdictions to the codes. Assign tax categories to the SKUs.
- B、Create tax categories. Create sales tax codes. Enter rates for each combination of tax category and code. Create jurisdictions. Assign the jurisdictions to the categories. Assign tax codes to the SKUs.
- C、Create jurisdictions. Create sales tax codes. Create shipping tax codes. Create tax categories. Define tax category display names. Define tax rates. Assign categories to codes.
- D、Create jurisdictions. Create tax codes. Enter rates for each combination of tax code and jurisdiction. Create sales tax categories. Assign the categories to the codes. Assign tax categories to the SKUs.
正确答案:C -
第10题：
单选题According to the passage, the sales tax is on all the following EXCEPT.Aclothes
Bdesk pads
Cchildren shoes
Dportable computers
正确答案： B解析：
是非题。第一段第一句在描述美国九个州和哥伦比亚特区废除营业税时，提到了the sales tax on items such as clothes, shoes and even notebooks，其中notebooks与desk pads表达意思相近。可知选项A，B和C的内容都有提及。因此选项D提到的“便携式计算机”不包括在内。 -
第11题：
单选题Your network contains a Windows Server Update Services (WSUS) server.You have an organizational unit (OU) named Sales. The Sales OU contains all of the computer objects for the sales department. You enable client-side targeting for the Sales OU and set the target group name to Sales-Computers.You restart a sales computer.You discover that the computer is not added to the Sales-Computer computer group in WSUS.You need to ensure that all sales computers are added to the Sales-Computers group. Which options should you configure?（）AAutomatic Approvals
BComputers
CPersonalization
DProducts and Classifications
正确答案： B解析： 暂无解析 -
第12题：
单选题When he says in Paragraph 5, “While states give up sales tax, they usually break ever on sales-tax collection”, J. Craig Shearman actually means that.Aa vice-president at the National Retail Federation can say whatever he or she likes
Bonly when a state gives up sales tax can it achieve break even in collection of taxes
Ctax losses are nothing for a state since serious shoppers buy more than just clothes or shoes
Dwhen people come to buy sales-tax-free items, they will buy other things that are still taxed
正确答案： A解析：
语义题。第五段首句指出“In some cases, tax losses are minimal because serious shoppers don’t stop at clothes and books.”，可知购物者不会只驻足于服装和书籍（前文提到免税商品大多是服装和书籍文具之类），也就是说购物者在买这些免税商品的同时，还会买一些其他的东西。接下来的内容是引用他人的话对其进行的进一步说明。因此选项D为正确答案。 -
第13题：
(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposed
restructuring of the Rapier Ltd group.
(i) The immediate tax implications of the restructuring. (6 marks)
正确答案：
(b) The tax implications of the proposed restructuring of the Rapier Ltd group
(i) Immediate implications
Corporation tax
Rapier Ltd and its subsidiaries are in a capital gains group as Rapier Ltd owns at least 75% of the ordinary share capital
of each of the subsidiary companies. Any non-exempt items of plant and machinery owned by the subsidiaries will
therefore be transferred to Rapier Ltd at no gain, no loss.
No taxable credit or allowable debit will arise on the transfer of the subsidiaries’ goodwill to Rapier Ltd because the
companies are in a capital gains group.
The trading losses brought forward in Dirk Ltd will be transferred with the trade to Rapier Ltd as the effective ownership
of the three trades will not change (Rapier Ltd owns the subsidiaries which own the trades and, following the
restructuring, will own the three trades directly). The losses will be restricted to being offset against the future trading
profits of the Dirk trade only.
There will be no balancing adjustments in respect of the plant and machinery transferred to Rapier Ltd. Writing down
allowances will be claimed by the subsidiaries in respect of the year ending 30 June 2007 and by Rapier Ltd in respect
of future periods.
Value added tax (VAT)
No VAT should be charged on the sales of the businesses to Rapier Ltd as they are outside the scope of VAT. This is
because the trades are to be transferred as going concerns to a VAT registered person with no significant break in trading.
Switch Ltd must notify HM Revenue and Customs by 30 July 2007 that it has ceased to make taxable supplies. -
第14题：
(c) Explanatory notes, together with relevant supporting calculations, in connection with the loan. (8 marks)
Additional marks will be awarded for the appropriateness of the format and presentation of the schedules, the
effectiveness with which the information is communicated and the extent to which the schedules are structured in
a logical manner. (3 marks)
Notes: – you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year
to 31 March 2007 apply throughout the question.
– you should ignore value added tax (VAT).
正确答案：
(c) Tax implications of there being a loan from Flores Ltd to Banda
Flores Ltd should have paid tax to HMRC equal to 25% of the loan, i.e. ￡5,250. The tax should have been paid on the
company’s normal due date for corporation tax in respect of the accounting period in which the loan was made, i.e. 1 April
following the end of the accounting period.
The tax is due because Flores Ltd is a close company that has made a loan to a participator and that loan is not in the ordinary
course of the company’s business.
HMRC will repay the tax when the loan is either repaid or written off.
Flores Ltd should have included the loan on Banda’s Form. P11D in order to report it to HMRC.
Banda should have paid income tax on an annual benefit equal to 5% of the amount of loan outstanding during each tax
year. Accordingly, for each full year for which the loan was outstanding, Banda should have paid income tax of ￡231
(￡21,000 x 5% x 22%).
Interest and penalties may be charged in respect of the tax underpaid by both Flores Ltd and Banda and in respect of the
incorrect returns made to HMRC
Willingness to act for Banda
We would not wish to be associated with a client who has engaged in deliberate tax evasion as this poses a threat to the
fundamental principles of integrity and professional behaviour. Accordingly, we should refuse to act for Banda unless she is
willing to disclose the details regarding the loan to HMRC and pay the ensuing tax liabilities. Even if full disclosure is made,
we should consider whether the loan was deliberately hidden from HMRC or Banda’s previous tax adviser.
In addition, companies are prohibited from making loans to directors under the Companies Act. We should advise Banda to
seek legal advice on her own position and that of Flores Ltd. -
第15题：
(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the
inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to
transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.
(9 marks)
Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this
question.
正确答案：(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to ￡370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.
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第16题：
Christopher bought 4 cans of soup for a total of $3.36,which included sales tax of $0.16. At the same per-can cost, what is the cost before the sales tax is added for 6 cans of the same soup?
A.$0.80
B.$0.84
C.$4.80
D.$5.04
E.$6.40
正确答案：C
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第17题：
What does VAT stand for?
A. Value-Assist Tag
B. Value-Added Tax
C. Value-Added Tag
D. Value-Assist Tax
正确答案：B
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第18题：
A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.
Which of the following statements is correct?
A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty
B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years
C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties
D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
正确答案：DPer Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.
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第19题：
三、阅读下面短文，根据短文提供的信息，完成下列各题。共4题。每题1分，共4分。 根据短文提供的信息，完成 117～120 各题。 Taxes are a big part in the United States．Most Americans pay city taxes，state taxes，social security taxes，sales taxes…，and the list seems endless．
The biggest tax for most Americans in that on the money they earn——the income tax．The personal income tax is called a“progressive tax”because it takes more from those who earn more fl or example，a person who earns about 3，500 dollars a year will pay a tax of only about 3．5％of earning. But of the same person earned 85，000 dollars a year， he would pay an In come tax of 35％．
Over the、ears the income tax has become more and more difficult for people to un Dustan D．M almost only half of all-Americans now have t0 pay experts to prepare their tax fee pores in fact，preparing taxes and giving tax advice have become a big industry in America．
第117题：Most Americans pay（ ）．
A．taxes which are too many to list．
B．taxes either t0 the cities or the states they live in．
C．so many kinds of taxes that they even don't know the names．
D．several kinds 0f taxes．
正确答案：C
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第20题：
应交增值税明细表（Value Added Tax Payable Statement）VATPS
正确答案: 是反映企业应交增值税详细情况的报表，是企业资产负债表的附表。 -
第21题：
Your network contains a Windows Server Update Services (WSUS) server.You have an organizational unit (OU) named Sales. The Sales OU contains all of the computer objects for the sales department. You enable client-side targeting for the Sales OU and set the target group name to Sales-Computers.You restart a sales computer.You discover that the computer is not added to the Sales-Computer computer group in WSUS.You need to ensure that all sales computers are added to the Sales-Computers group. Which options should you configure?（）
- A、Automatic Approvals
- B、Computers
- C、Personalization
- D、Products and Classifications
正确答案:B -
第22题：
单选题PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.AValue Added Tax is included in sales taxes.
BSales taxes are included in the rates.
CNo taxes are included in the rates.
正确答案： C解析：
本题阅读材料是对广告费用的说明。这里“rate”的意思是“根据某个标准制定的价格”，短语“exclusive of”的意思是“不包括”。根据第二句可知增值税和其他适用的销售税不包括在报价单上的报价中。因此，排除A、B两项，C项正确。 -
第23题：
单选题According to the passage, it seems that one can have more sales tax benefits in.ANew Mexico than in Massachusetts
BMassachusetts than in New Mexico
CMassachusetts than any other nine states
Dthe District of Columbia than in Massachusetts
正确答案： B解析：
细节题。第二段第三四句指出“tax-free shopping”的适用范围，在New Mexico是any school supply that costs $15 or less而在Massachusetts，该项政策适用于most retail purchases of $2,500 or less。由此可知在马萨诸塞州购物比在新墨西哥州购物能享受到更大的优惠，因此选项B符合题意。 -
第24题：
单选题What is the correct sequence for defining taxes using WebSphere Commerce Accelerator？ （）ACreate tax codes. Create sales tax categories. Enter rates for each combination of tax code and category. Create jurisdictions. Assign the jurisdictions to the codes. Assign tax categories to the SKUs.
BCreate tax categories. Create sales tax codes. Enter rates for each combination of tax category and code. Create jurisdictions. Assign the jurisdictions to the categories. Assign tax codes to the SKUs.
CCreate jurisdictions. Create sales tax codes. Create shipping tax codes. Create tax categories. Define tax category display names. Define tax rates. Assign categories to codes.
DCreate jurisdictions. Create tax codes. Enter rates for each combination of tax code and jurisdiction. Create sales tax categories. Assign the categories to the codes. Assign tax categories to the SKUs.
正确答案： C解析： 暂无解析