税务登记变更及扣缴税款登记相关练习题.pdfVIP

Chapter4TaxRegistration

Agency

1.Singlechoice

question

1.Thewithholdingagentdoesnotneedtoregisterfortax.Youshouldchoose()toregisterfortax

withholding.

A.ceoftax

registrationB.Location

oftheinstitutionC.

Locationofproviding

laborservicesD.

Locationofselling

goods

2.Ifthechangeregistrationhasbeenprocessedwiththeindustrialandcommercialadministrationauthority,thetaxregistration

changeshallbemadewithin()daysfromthedateofchangeregistrationwiththeindustrialandcommercialadministrationauthority.

A、30

B、60

C、90

D、

180

3.Whenchangingtaxregistration,theinformationthatneedstobeprovided

doesnotinclude()

A.Industrialandcommercialregistrationchange

formandindustrialandcommercialbusiness

licenseB.Originaltaxregistrationcertificatei

ssuedbythetaxauthorityC.Informationontax

declarationofthepreviousyearD.Relevant

documentsprovingthetaxpayer’schangeof

registrationcontent

4.Accordingtorelevanttaxlawsandregulations,thefollowingarerequiredtoundergotaxregistration

().

A.LiPing,anemployeeofacertaincompany,isengagedinsaworkin

theunit.B.ThewifeofDirectorWangofacertainindustrialand

commercialbureauopensarestaurantoutside.C.DirectorZhangofthe

AuditBureauofacertaincityisappointedbytheleaderoftheAudit

Bureautogivelecturesinthesubordinateauditinstitutions.D.Afarmer

bringsthevegetabhecultivatestotheurbanmarketforsale.

5.Amongthefollowingsituationsthatoccurtotaxpayers,thesituationsthatdonotconstitute

changesintaxregistrationare().

A.CompanyAexpandeditsbusinessscopefromthesoleproductionandsaleofAelectronicproductstothe

productionandsaleofA,B,andCelectronic