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 .A pharmaceutical enterprise with import and export rights as a small scale taxpayer in VAT, the businesses incur in October 2016:(1) Obtain VAT 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 refund 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
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Y 对 N 错
3 .A trading company 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 VAT exclusive, VAT refund rate is 13% )
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
4 .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...
5 .Which of the transaction below is not subject to VAT?
A Sale of services (except for leasing of immovable properties) in China B Sale of immovable properties located outside China C Sale of natural resources of China to an overseas entity D The buyer of services is in China
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 were obtained.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 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 credited 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
9 .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.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
10 .In March 2016, a winery developed a new white spirits made from cereals, first batch produced 1,000 KG, cost RMB 170,000, was given others as gift, there is no selling price. The production cost rate is 10% , tax rate is 20% , and specific fixed amount is 0.5/kg.Calculate the consumption tax payable for the first batch white spirits in March 2016.
A RMB 47,750 B RMB 48,000 C RMB 79,100 D RMB 82,000
