Which of the following statements about the filing of VAT returns and tax payment is incorrect?
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1 .Company incurs businesses as following. Which input tax cannot be deducted?
A External purchased applied for normal tax items and simplified tax items of immovable properties. B The general taxpayer purchases goods for sending to external as a free gift. C A company purchases raw material used for tax-exempt item. D A car dealer purchases cars for sale.
2 .A company imports a batch of small machines, the customs dutiable value is RMB 1,500,000.Assume the import duty rate is 20%, the transportation fees paid to a national transportation enterprise are RMB 2,000.Calculate the import linkage VAT payable.
A RMB 306,000 B RMB 255,000 C RMB 285,000 D RMB 300,000
3 .A enterprise with import and export rights as a small-scale taxpayer in VAT, the businesses incur in February 2016 as following:(1) Importing a car from foreign country, the customs dutiable value is RMB 75,000.(2) Assuming the import duty rate of car is 20%, consumption tax rate is 9%.Calculate the import linkage VAT payable by the enterprise in February 2016.
A RMB 16,813 B RMB 2,967 C RMB 18,613 D RMB 1,413
4 .A pharmaceutical enterprise with import and export rights as a small-scale taxpayer in VAT, the businesses incur in October 2016:(1) Obtain anti-false tax-controlled special invoice that indicates the input tax is RMB 2,237,500.(2) Obtain sales value RMB 5,500,000 which excludes output tax from selling medicines in current month.(3) Obtaining income USD 2,050,000 from exporting medicinesThe export rebate rate is 13%, Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A RMB 1,599,300 B RMB 858,200 C RMB 646,500 D RMB 810,500
5 .A foreign trade corporation in Shanghai with import and export rights as a small-scale taxpayer in VAT, the businesses incur in May 2016:(1) Buy 570 units of TV in batches. In the first batch, 350 units were purchased and the per price was RMB 2,500; in the second batch, 220 units were purchased and the unit price was RMB 2,400 (all obtaining the special VAT invoice)(2) 570 unites TV which brought from outside declares export, the offshore unit price was USD 700 per unit, the exchange earnings accounted as sales value.Calculate the amount of VAT refund from export business by the foreign trade corporation in May. (All above amounts exclude VAT, tax refund rate is 13%)
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
7 .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
8 .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...
9 .Which service that tax payment receipt from the authority is allowed to be credited against output tax when taxpayers purchased following service according to "Pilot Implementation Measures"?
A Passenger transport services B Food and beverage service C Accommodation services D Entertainment services
10 .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.
