企业组织成长过程一般要经历的变革阶段包括（ ）。
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1 .A pharmaceutical enterprise with import and export rights as a smal-l scale taxpayer in VAT, the businesses incur in October 2014:(1) Obtain ant-i false tax-controlled 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 medicines (The USD:RMB exchange rate is 1:6.2)The export rebate rate is 13%, Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A 1,652,300 B 858,200 C 646,500 D 794,100
2 .企业制度的主要内容包括（ ）。
A 产权制度 B 法人制度 C 财务制度 D 组织制度 E 管理制度
3 .A foreign trade corporation in Shanghai with import and export rights as a small-scale taxpayer in VAT, the businesses incur in May 2014:(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. (The USD:RMB exchange rate is 1:6.2, tax refund rate is 13%)
A 185,590 B 182,390 C 181,060 D 187,820
4 .企业管理基础工作就生产企业而言，主要包括（ ）。
A 标准化工作 B 核算工作 C 组织工作 D 计量工作 E 信息工作
5 .Which of the following statements can issue special VAT invoice?
A General taxpayer sales a self-used fixed asset which the input tax is not allowed to credit or not credited yet. B Business enterprise as general taxpayer retail cigarettes. C General taxpayer sales tax-exempt drugs D General taxpayer sales a used fixed asset which the input tax was credited befor...
7 .Company A as a VAT taxpayer manufactures and sales scarce materials, adopting the payment in advance method to sale goods, which day is the time incur the VAT liability?
A The date of seller receiving the payments B The date of sending the goods by seller C The date of buyer paying the payments D The date of receiving the goods by buyer
8 .The taxpayer adopts 1day, 3 days, 5 days, 10 days or 15 days as an assessable period. In how many days from the expiry date that taxpayer shall prepay taxes?In how many days from the first day in next month hat taxpayer shall making a tax return and settle taxes payment?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
9 .Which of following options should be levied on VAT?(1) Shopping mall import TV(2) Real estate enterprise transfer land use right (3) Bank sale gold and silver(4) Garment factory process clothing
A Only (1) B Only (2) (3) C Only (1) (3) (4) D All of the above
10 .Which of the following items should be levied to VAT?
A Data usage fee be collected by telecommunication enterprise B Transfer real estate C Membership fee be collected by general VAT taxpayers D Materials that are purchased from outside, used to intermittent production
