Test Changes in the timing of payment of taxes (fees)

Tests rescheduling the payment of taxes (fees)

1. What is the term given investment tax credit:

a) from one month to six months;

b) from one year to five years;

c) from two years to ten years?

2. The investment tax credit can be given:

a) only for local and regional taxes;

b) Only the federal and regional taxes;

c) on income tax, as well as regional and local taxes.

3. The amount of the investment tax credit limitations in the implementation of technical re-equipment of its own production is as follows:

a) up to 45% of the purchase price of the target hardware;

b) up to 30% of the purchase price of the target hardware;

c) up to 55% of the target value of the purchased equipment.

4. The tax deferrals granted for:

a) up to one year;

b) from three months to six months;

c) from one year to five years.

5. The interest rate for the investment tax credit is established:

a) from 1/3 to 3/4 of the refinancing rate of the Bank of Russia;

b) equal to the refinancing rate of the Bank of Russia;

c) from 1/2 to 3/4 of the refinancing rate of the Bank of Russia;

6. The decision to change the terms of payment of federal taxes be imposed on:

a) the customs authorities of the Russian Federation;

b) the monetary authorities of the Federation;

c) The Ministry of Finance of Russia.

7 Term of payment of the tax can not be changed if:

a) against the taxpayer´s criminal case povoprosu violation of tax legislation;

b) the taxpayer is engaged in several activities;

c) the taxpayer carries on business in the territory of several subjects of the Federation.

8. Limitation reduce tax payments in the investment tax credit is:

a) not more than 70%;

b) not more than 30%;

c) not more than 50%.