Considering the regulations of annual taxable sale revenue and operation period uses on distinguish small-scale taxpayer and general taxpayer, which of the following statements is incorrect?
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1 .In August 2020, a property developer sold a land use right which was purchased 5 years ago, and obtained a transfer income (VAT exclusive) of RMB 28,000,000. The purchase price of this land use right is RMB 12,000,000. The relevant expense paid for acquiring the land use right is RMB 400,000. The relevant tax paid on the sales of the land parcel is RMB 350,000 (VAT exclusive).Calculate the land appreciation tax payable by the property developer on the sales of the land use right.
A RMB 5,735,000 B RMB 5,500,000 C RMB 5,575,000 D RMB 5,712,500
2 .Which of the following transaction is not subject to land appreciation tax (LAT) ?
A A property developer selling ordinary residential property with a land appreciation at less than 20% B Transfer of land use right by the local government C The sale of residential property by an individual D A father giving his residential property to his son
3 .Which of the following is not subject to VAT?
A Distribute the sel-f manufactured products to shareholders. B Provide free services to public welfare. C Transfer the self built factory to external parties. D Using the self manufactured products for collective welfare.
4 .During production and business operation, company will involve in different business activies:(1) A construction company provides the construction labour and provides the own manufactured goods simultaneously.(2) A catering company simultaneously provides catering services and sale of alcohol and tobacco.(3) Wholesale enterprise sells products and provides the delivery service.(4) Door and window specialised company sells door and window and provides the installation service to other customers simultaneously.Which statement belongs to the mixed sales?
A (1) only B (2) and (3) only C (1), (2) and (3) only D All of the above
5 .Company A manufactures and sells small household appliances. Except for the normal production and business operation, company incurs other business in June 2018 as following:(1) 50 microwave ovens manufactured were donated to a project Hope primary school without any compensation.(2) Rice cookers purchased as benefits distributed to employees.(3) Central air -conditions received from processing under consignment used for the office decoration.(4) 1,000 sel-f manufactured water fountains used for external investment.In above businesses, which should be as deemed sales to calculate VAT?
A (1) only B (2) and (3) only C (1) and (4) only D All of the above
7 .Company A is newly star-t up in 2019 engaged in trading of goods. The annual sales value is below the threshold, and the financial accounting is unsound. Company A is recognised as small-scale taxpayer, which of the following statements about the VAT computation and management about company A is false?
A Sale of goods and render taxable labour & service, taxpayer issues the general invoice only. B Purchase goods and taxable labour & service should use the tax credit policies. C The input tax from purchase goods and taxable labour & service are not creditable even if company gets the special VAT in...
8 .A winery is a VAT smal-l scale taxpayer and following businesses occurs in September 2020:(1) Obtaining RMB 120,000 (tax inclusive) through selling the fixed assets which were acquired in 2020.(2) Obtaining RMB 30,000 (tax inclusive) through selling the packages which have been own used before.Calculate the VAT payable by winery in September 2020.
A RMB 4,369 B RMB 3,204 C RMB 2,913 D RMB 4,500
9 .A manufacture company as a general VAT taxpayer disposed some assets during stock count in October 2019.(1) Obtaining RMB 9,200 (VAT inclusive )through selling cars which was acquired in 2012. (VAT special invoices not issued on sale)(2) Obtaining RMB 20,000 through (VAT inclusive) selling inventory in stock to small-scale enterprise.Calculate the VAT payable by the company.
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10 .A manufacture company (a general taxpayer in VAT), the businesses incur in November 2019 as following:(1) Obtaining sales value including tax RMB 980,000 through selling chemical products in current month.(2) Receiving deposits RMB 182,100 due to lend the containers for sale of goods (promise return the containers in 5 months).(3) Forfeiting the containers deposit RMB 28,000 due to not return the containers timely.Calculate the taxable sales amount in November 2019.
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