A railway transport enterprise has been approved to become a pilot taxpayer for consolidated filing of the headquarters and branches, which one is incorrect about the declaration of VAT?
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1 .Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration. B A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice. C Taxpayer that fails to filing for tax ret...
2 .The taxpayer adopts 1 day, 3 days, 5 days, 10 days or 15 days as an assessable period.In how many days from the expiry date that taxpayer shall prepay taxes?In how many days from the first day in next month that taxpayer shall make a tax return and settle taxes payment?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
3 .Which of the following items is VAT composite sales according to "Pilot Implementation Measures of B2V"?
A Construction company provides construction materials while undertaking construction and installation business. B Photostudio provides photo taking services while selling photo frames. C Hotel provides rooms and restaurants services while settle a shopping mall for selling goods. D Restaurant offer...
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A Passenger transport services B Food and beverage service C Accommodation services D Entertainment services
5 .Which of the transaction below is not subject to VAT in China?
A Services sellers (except immovable properties leasing) in domestic territory. B Sales of immovable properties abroad C The natural resources used for the sales of natural resources are in domestic territory. D Services buyers (except immovable properties leasing) in domestic territory.
7 .A construction company is a VAT general taxpayer. They had contracted a construction service in the city in July 2016, the construction company charged project price of RMB 5,400,000 excluding tax. The company acquired the labour services, materials, equipment which needed by construction at the price of RMB 2,000,000 excluding tax, and VAT special invoices have passed certification.Calculate the VAT payable by the company in July 2016.
A RMB 195,140 B RMB 254,000 C RMB 270,000 D RMB 374,000
8 .A company is a small-scale VAT taxpayer. In July 2016 they transferred a used warehouse and obtain revenue of RMB 3,000,000 including tax. The warehouse for the enterprise was self-built in 2013, accounted for the cost of RMB 2,400,000.Calculate the VAT payable by the company in July 2016.
A RMB 17,525 B RMB 28,814 C RMB 87,425 D RMB 142,857
9 .A company is a VAT general taxpayer with using the simplified method. In July 2016 they purchase an office building, had VAT special invoices issued, indicating amount of RMB 5,0000,000 excluded tax.Calculate the amounts of the company purchase office buildings which can be deducted in input tax by the company in July 2016.
A RMB 5,500,000 B RMB 3,300,000 C RMB 2,200,000 D RMB 0
10 .In September 2016, an art gallery (general taxpayer) rent a venue to a commercial enterprise for product promotion, rental payment was RMB 1,500,000 including tax. In this month purchase a batch of office supplies, with VAT special invoice is RMB 500,000 excluding tax, and has passed the certification of special invoices.Calculate the VAT payable by the art gallery in September 2016.
A RMB 63,649 B RMB 101,947 C RMB 113,163 D RMB 198,164
