Taxes and taxation 50 questions. Exam RFET

Questions for verification:
1. What taxes are legally established?
a) established by the state;
b) established by the state and the head of the administration of the subject of the Russian Federation;
c) listed in the Tax Code.
2. All relations in the tax system establishes:
a) the head of the tax inspection;
b) the head of the administration of the subject of the Russian Federation;
c) Tax Code.
3. In order to determine the amount of the advance payment on the property tax of organizations for the 2nd quarter, it is necessary:
a) multiply the average cost by the tax rate and divide by 4;
b) the residual value of the property multiplied by the tax rate and divided by 4;
c) the average cost multiplied by the tax rate.
4. Who should set specific deadlines for the payment of corporate property tax?
a) federal authorities;
b) regional tax authorities;
c) regional authorities.
5. What documents should an accountant provide to the tax authority, reporting on property tax?
a) calculations for advance payments;
b) a property tax declaration;
c) calculations on advance payments and the declaration on property tax.
6. What is VAT taxed?
a) revenue from the sale of goods and services;
b) all types of personal income;
c) cost of output.
10. Accounting data of Venets LLC as of January 1
2012 are as follows: the residual value of the Zhiguli car is 300,000 rubles, monthly it is depreciated in the amount of 8,500 rubles; the residual value of the lathe is 65,000 rubles, the amount of monthly depreciation is 800 rubles; residual
the cost of a computer is 8,000 rubles, the amount of monthly depreciation is 200 rubles. Calculate the size of the advance payment on corporate property tax for the third quarter at a maximum rate of 2.2%.
a) 1 816 rubles;
b) 1 843 rubles;
c) 1,895 rubles.
17. What is the essence of the cash method?
a) until there is no movement of money - there is no income or expense;
b) both income and expenses are considered to be made regardless of the actual movement of money;
c) the expense is deemed to have occurred regardless of the fact of payment, and the income is considered received only after the money has been received by the company.
18. To find the amount of depreciation for profit tax purposes, you need to know:
a) method of depreciation;
b) useful life;
C) the composition of the property that can be depreciated, the method of depreciation, useful life.
35. The basic rate of personal income tax:
a) 13%;
b) 35%;
c) 30%.
36. Which of the following taxes applies to federal taxes and fees?
a) tax on property of organizations;
b) corporate income tax;
c) land tax.
39. CJSC "League" began its work in late 2011. In 2012, revenue from the sale of goods of the company was as follows: 1 quarter - 400 000 rubles, 2 quarter - 970 000 rubles, 3 quarter - 1 400 000 rubles, 4 quarter - 1 250 000 rubles. Does this organization have the right to apply the cash method in 2013 for tax accounting purposes?
a) yes, since on average for each quarter the revenue does not exceed 2 million rubles;
b) no, because on average, for each quarter, revenues exceed 1 million rubles;
c) yes, since on average, for each quarter, revenues exceed 1 million rubles.
48. By what formula is determined by the residual value of fixed assets, depreciation for which is calculated by a nonlinear method?
a) the initial cost - the amount accrued
depreciation;
b) S x (1 - 0.01 x k) n;
c) B x k / 100%.
49. Persons who own real estate must pay:
a) land tax;
b) property tax;
c) a single agricultural tax.
50. What determines the tax rate on personal property?
a) from the inventory value of the property;
b) the type of property;
c) the cost and type of property.

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