Tianjin accountant: I have arranged the daily exercises for the 2020 tax accountant exam for everyone. Let's do the exercises in the tax agent exam question bank! Insisting on doing the questions is an important part of preparing for the tax accountant. Come and practice together!

Recommended: 2020 tax accountant registration time &; Examination time &; Introduction to examination questions

Practice the first tax law every day-2020 tax agent exam

multiple-choice

1. Among the following items, the one that does not belong to the scope of resource tax collection is ().

A. Natural crude oil

B. Gold mine

C. synthetic oil

D, coal washing with raw coal processing does not include tax.

2. According to the relevant provisions of the resource tax, the following does not belong to the resource tax ().

A. Edible salt

B. sea salt

C. lake salt

D, extracting the sun-dried salt from the underground brine.

3.2065438+In February 2009, a natural gas production enterprise directly exported 2 million cubic meters of specially exploited natural gas. At that time, the average domestic sales price of natural gas was 3 yuan per cubic meter (excluding VAT), and the export FOB price was 3.5 yuan per cubic meter (excluding VAT). Assuming that the natural gas resource tax rate applicable to the enterprise is 6%, the natural gas production enterprise should pay the resource tax of () ten thousand yuan for exporting natural gas.

Answer 7

b37

C.42

Cao 67

4. A natural gas exploitation enterprise exploited 2 million cubic meters of natural gas in China in March 2065438+2009, and sold it to enterprise A at the unit price of 3 yuan/cubic meter excluding tax in that month. It was sold to enterprise B800,000 cubic meters in the current month, with the unit price of 4 yuan/cubic meter excluding tax. Transfer 654.38+million cubic meters for staff canteen, and the remaining 654.38+million cubic meters for sales. If the applicable resource tax rate for natural gas is 6%, the enterprise shall pay () ten thousand yuan resource tax in that month.

A.37.55

39.05

C.39.26

D.39.55

5. A rare earth mining enterprise sells its own raw ore 1500 tons in 20 19 10, and the unit price is 900 yuan per ton (excluding VAT, the same below); It sells 800 tons of continuous processing concentrate of self-mining rare earth ore at a unit price of 65,438+0 700 yuan per ton. It is known that the mineral processing ratio of rare earth ore in this enterprise is 1.54, and the resource tax is calculated according to the market method. The resource tax rate of rare earth ore is 7%, so the enterprise should pay resource tax () yuan in the current month.

A. 149202

15002 1.3

c . 2 1 1 1 13.7

D. 18720 1.3

Reference answer and analysis

1. answer C.

Analysis: The crude oil that belongs to the scope of resource tax refers to the natural crude oil mined, excluding artificial oil.

2. answer a.

Analysis: Resource tax includes sea salt, lake salt, well salt and salt extracted from underground brine, but does not include edible salt.

3. answer C.

Analysis: If the taxpayer directly exports the taxable products it mined, the resource tax will be levied according to the sales calculated on the FOB basis (excluding VAT). Enterprises should pay resource tax for exporting natural gas =3.5? 200? 6%=42 (ten thousand yuan).

4. answer C.

Analysis: Taxpayers not only sell taxable products to the outside world, but also continuously produce taxable products for their own use. Resource tax is levied on sales according to the average price of taxable products sold by taxpayers. Average price =( 100? 3+80? 4)/( 100+80)=3.44 (yuan/m3), and the resource tax payable by the enterprise in the current month =( 100? 3+80? 4+ 10? 3.44)? 6%=39.26 (ten thousand yuan).

5. answer C.

Analysis: conversion rate = 1700/(900? 1.54)= 1.2266; Concentrate sales = 1700? 800+900? 1500? 1.2266 = 3015910 (yuan); Resource tax payable =30 159 10? 7% = 211113.7 yuan.