No City Maintenance and Construction Tax on Imported Goods or Services

Analysis:

• The City Maintenance and Construction Tax is levied on units and individuals that pay Value Added Tax (VAT) and Consumption Tax, based on the actual tax amount paid.
• VAT and Consumption Tax on imports are collected by customs, and this portion is not considered for the City Maintenance and Construction Tax. Therefore, the statement is correct.

2. Non-Deductible Consumption Tax on Jewelry Made from Purchased Gems

Analysis:

• According to consumption tax policies, when taxpayers use externally purchased, already-taxed gems to produce gold and silver jewelry (inlaid jewelry) taxed at the retail stage, the previously paid tax on the gems cannot be deducted.
• Therefore, the statement is correct.

3. No Corporate Income Tax on Asset Transfers Between Headquarters and Branches

Analysis:

• According to corporate income tax laws, internal asset disposals (including transfers of asset ownership or provision of services) within an enterprise do not constitute deemed sales and do not require income recognition.
• Therefore, asset transfers between headquarters and branches do not require corporate income tax recognition, making the statement correct.

4. Exchange of Idle Factories Subject to Land Value-Added Tax

Analysis:

• Land Value-Added Tax is levied on units and individuals that transfer land use rights, buildings, and their attachments, and obtain income from such transfers.
• The exchange of idle factories involves the transfer of property rights and results in physical income for both parties, falling under the scope of Land Value-Added Tax.
• Therefore, the statement is correct.

5. Transfer of Temporary Basic Pension Insurance Accounts for Cross-Provincial Employment

Analysis:

• According to social insurance laws and regulations, if an insured individual moves to another province for employment during the period of a temporary basic pension insurance account, the entire amount in the account, including interest, must be transferred back to the original insurance location.
• Therefore, the statement is correct.

6. Exemption from Urban Land Use Tax for Public Rental Housing

Analysis:

• According to tax exemption policies, the land used for the construction of public rental housing and the land occupied by completed public rental housing is exempt from Urban Land Use Tax.
• Therefore, the statement is correct.

7. Incorrect Taxation Category for Newspaper Articles

Analysis:

• According to individual income tax laws, income from articles published by newspaper reporters in their own newspapers should be taxed under the "wages and salaries" category, not "royalty income."
• Therefore, the statement is incorrect.

8. Substantive and Procedural Provisions in Tax Collection and Administration Law

Analysis:

• The Tax Collection and Administration Law not only defines the rights and obligations of tax authorities and taxpayers (substantive provisions) but also outlines procedures for tax administration, tax inspections, and tax penalties (procedural provisions).
• Therefore, the statement is correct.

9. Mandatory Court Appearance for Administrative Agency Heads

Analysis:

• According to administrative litigation laws, heads of administrative agencies must appear in court; if they cannot, they must delegate appropriate personnel to appear.
• Therefore, the statement is correct.

10. Necessity of Hearing Taxpayer's Statements Before Administrative Penalties

Analysis:

• Although administrative penalties are unilateral, according to administrative procedure laws, tax authorities must hear the taxpayer's statements and defenses before imposing administrative penalties.
• Therefore, the statement is incorrect.