[单选题]
Company A is newly start-up in 2014. The annual sales value is below the standard regulate, and the financial accounting is unsound. Company A is recognized as smal-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 labor & service, taxpayer issues the general invoice only.
B .Purchase goods and taxable labor & service should use the tax credit policies.
C .The input tax from purchase goods and taxable labor & service are not creditable even if company gets the special VAT invoice.
D .Tax methods use simplified method which is the taxes equal to sales value multiply the levy rate.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .有关冒险战略的基本思路理解正确的是（ ）。
A 新产品开发的竞争域一般是产品或产品的最终用途 B 创意构思的来源一般是企业研究与开发的成果或许可证贸易 C 向产品开发的目标一般确定为迅速扩大企业规模和提高市场占有率 D 开发方式一般为自行研制或委托开发
题型:
单选题
提问时间:
2021-08-24
2 .Household electrical appliances manufacturer (a general taxpayer in VAT) adopts "buy two get one free" method to sale goods. In October 2014, 50 HD LCD televisions sold, the total sales value (including tax) is RMB 234,000, and simultaneously presenting 25 induction cookers which the price (including tax) is RMB 1,170 per unit.Calculate the amount of output tax needed to file a tax return.
A 38,972 B 34,000 C 38,250 D 69,030
题型:
单选题
提问时间:
2021-08-24
3 .（ ）是目前进行新产品开发和攻克技术难关的有效方式。
A 委托开发 B 结合开发 C 合作开发 D 引进开发
题型:
单选题
提问时间:
2021-08-24
4 .Considering the regulations of annual taxable sale revenue and operation period uses on distinguish smal-l scale taxpayer and general taxpayer, which of the following statements is incorrect?
A Annual taxable sales value for VAT purposes is the total taxable VAT included sales value in no more than 12 consecutive months. B Annual taxable sales value consists of tax return sales value, deferred sales value; tax assessment adjusted sales value, tax value on issued invoice by tax authoritie...
题型:
单选题
提问时间:
2021-08-24
5 .企业工作分析的客体是（ ）。
A 企业内部的职位 B 进行工作分析的人员 C 工作说明书 D 工作分析报告
题型:
单选题
提问时间:
2021-08-24
7 .企业应根据不同的招聘要求灵活选择适当的招聘形式，用尽可能低的招聘成本吸引高素质的员工，这体现了员工招聘的（ ）。
A 信息公开原则 B 公正平等原则 C 效率优先原则 D 双向选择原则
题型:
单选题
提问时间:
2021-08-24
8 .A winery is a VAT smal-l scale taxpayer and following businesses occurs in September 2014:(1) Obtaining RMB 120,000 sales value (including tax) through selling the fixed assets which have been own used 5 years.(2) Obtaining RMB 30,000 sales value (including tax) through selling the packages which have been own used before.Calculate the VAT payable by winery in September 2014.
A 4,369 B 3,204 C 3,126 D 4,078
题型:
单选题
提问时间:
2021-08-24
9 .（ ）主要用来测验一个人的思维能力、学习能力和适应环境能力。
A 倾向测验 B 成就测验 C 智力测验 D 人格测验
题型:
单选题
提问时间:
2021-08-24
10 .A manufacture company as a general taxpayer in VAT disposed some assets during stock count in October 2014.(1) Obtaining RMB 9,200 through selling machinery equipment which has been used for 6 years.(2) Obtaining RMB 20,000 through selling inventory in stock to smal-l scale enterprise.Calculate the VAT payable by the company?
A 179 B 3,085 C 583 D 2,906
题型:
单选题
提问时间:
2021-08-24
