Organization of settlements with the budget and off-bud

QUESTIONS OF DIFFERENTIATED ACCOUNTING
1. Is an individual entrepreneur obliged to notify the Federal Tax Service about the opening or closing of a current account in a bank?
A) Obliged;
B) Not required;
C) Obliged within one month;
D) Obliged during the reporting period.

2. The main normative document determining the composition of taxes and fees levied from legal entities and individuals is:
A) The Constitution;
B) Budget Code;
C) The Tax Code;
D) The Criminal Code.

3. The tax is ...
A) voluntary payment for the needs of the state;
B) mandatory gratuitous payment, levied from organizations and (or) individuals;
C) compulsory payment for each citizen of the country.

4. The following types of taxes and fees are not provided for in the tax system of Russia:
A) federal;
B) automatic;
C) local;
D) regional.

5. Federal taxes and duties do not include:
A) Value added tax;
B) personal income tax;
C) transport tax;
D) corporate income tax.

6. Regional taxes and fees are not applicable to:
A) property tax of organizations;
B) tax on gambling business;
C) corporate income tax;
D) transport tax.

7. Typical posting on the cancellation of debt to the budget by charging a loan under the debit of the account 68:
А) Дтт 68 - К-т 19;
Б) Дтт 68 - К-т 66;
C) Дтт 68 - К-т 50;
D) Дтт 68 - К-т 51.

8. Local taxes include:
A) tax on the property of individuals;
B) personal income tax;
C) transport tax;
D) water tax.

9. Analytical accounting for account 68 "Calculations for taxes and fees" is carried out according to the types:
A) income;
B) expenses;
C) taxes;
D) depreciation.

10. The standard tax rate for the corporate profit tax is:
(A) 18;
B) 15;
C) 13;
D) 20.

11. Profit is ...
A) cash or tangible assets received by a state, an individual or a legal entity as a result of an activity for a certain period of time;
B) the difference between income (revenue from the sale of goods and services) and the cost of production or purchase and sale of these goods and services;
C) human activity; Aimed at creating values ​​or meeting the needs of others;
D) costs, reduction of economic benefits as a result of the retirement of cash, other property.

12. The organization pays monthly advance payments for income tax if its average sales proceeds for the quarter determined for the previous four quarters have exceeded:
A) 1 million rubles;
B) 3 million rubles;
C) 5 million rubles;
D) 10 million rubles.
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70. In what way do salaries for employees pay salaries on plastic cards?
A) The organization transfers the entire amount to the bank account, after which the bank performs the function of the cashier - issues wages to employees;
B) The organization transfers the salary of each employee to a personal account in the bank;
C) The organization transfers the entire amount to the bank account, after which the bank, according to the document "List for crediting funds ..." distributes the received amount to the personal accounts of employees.