Company A is a wood production company, business activities in November 2016 as following:(1) Company A sold 100 boxes of wood floor to Company X, selling price is RMB 1,000/box.(2) Company A sold 80 boxes same wood floor to Company Y, selling price is RMB 1,100/box.(3) Company A send 30 boxes wood floor to its material supplier to offset the account payable in last month.All of above price is VAT exclusive.Calculate the consumption tax payable in November (Tax rate for wood floor is 5%).
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1 .Which one of following liable for both consumption tax and value-added tax?
A Wholesale beers B Production gold and silver jewellery and sale C Import gold and silver jewellery and sale D Production cars and sale
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A RMB 17,600 B RMB 18,800 C RMB 20,000 D RMB 27,200
3 .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...
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A (1) only B (4) only C (3), (4) only D All of above
5 .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?
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7 .A car manufacturing company set a non-independent accounting retail department. Company has transferred a batch of cars to retail department, total price RMB 5,000,000. Retail department obtained sales turnover in total RMB 6,435,000. Consumption tax rate is 5%.Calculate the consumption tax payable by this company.
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