Which one of following liable for both consumption tax and value-added tax?
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1 .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?
A Branch office payment of VAT based on the taxable sales amount and tax payment rate B Headquarters consolidates the total amount of VAT payable by the headquarters and branches. C The amount of VAT paid by the branch office will be reduced from the total amount of tax payable by headquarters. D Wh...
2 .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
3 .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
4 .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.
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5 .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.
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7 .In July 2016, an entertainment company open up a beer house, sold 80 ton self made bear (use own equipment), revenue turnover RMB 160,000. The unit consumption tax amount for beer is RMB 250/ton.Calculate the consumption tax payable for this company.
A RMB 17,600 B RMB 18,800 C RMB 20,000 D RMB 27,200
8 .Under specific fixed amount method, tax payable=Number of taxable goods × tax rate per unit.Which one of following description on determines sales number is incorrect?
A Sale taxable goods, is determined by number of sales. B Self manufactured and used taxable goods, is determined by numbers that transferred to use. C Consigned processing taxable goods, is determined by numbers took back and sold by principle. D Import goods, is determined by numbers of taxable go...
9 .Under Ad valorem flat rate method, tax payable amount=sales amount of taxable goods× applicable tax rate.(1) Sales amount is amount that taxpayer received all consideration and additional charges while selling taxable goods.(2) Tax payable calculation, if ad valorem flat rate method is applied and goods sold with package, no matter whether package priced by separately, the selling price shall included in taxable amount subject to consumption tax.(3) In general condition, seller will charge deposit on packages rather than priced and sale in combination with goods. Deposit will be credit to revenue at termination date subject to consumption tax.(4) Taxable amount on of taxable goods, shall not include value added tax received from buyer.Which of above description(s) is correct?
A (1) only B (4) only C (3), (4) only D All of above
10 .For taxpayer engaged in sale a set of goods that includes taxable goods, non-taxable goods and taxable goods with different tax rate, how to determine the consumption tax?
A Apply average consumption tax rate. B Apply highest consumption tax rate. C Apply tax rate separately based on goods classification. D Apply lowest consumption tax rate.
