[单选题]
Cigarettes production factory developed a new cigarettes product. In June 2019, it produced 20 boxes as sample used for market promotion, there is no selling price on similar products.Cost of production is RMB 800,000. The cost/profit ratio is 10% , authorized by tax authority cigarettes tax rate is 56% . Specific fixed amount is RMB 150 per box.Calculate the consumption tax payable by the factory in June 2020.
A .RMB 1,126,818
B .RMB 1,465,504
C .RMB 1,179,146
D .RMB 1,452,000
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 .Company C's car was destroyed because of violation of traffic rules by the company's driver, Mr. Li. The data of the car was asfollows:(1) Book value was RMB 300,000;(2) Accumulative depreciated allowance was RMB 200,000;(3) Compensation from insurance company was RMB 60,000;(4) Compensation of RMB 30,000 from Mr. Li was asked by company Calculate the losses that can be deducted before EIT calculating.
A RMB 10,000 B RMB 40,000 C RMB 70,000 D RMB 100,000
题型:
单选题
提问时间:
2021-08-25
2 .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.
A RMB 321,800 B RMB 250,000 C RMB 284,735 D RMB 257,000
题型:
单选题
提问时间:
2021-08-25
3 .Which one of following items could be adjusted to increase the amount of taxable income on the basis of total profit?
A Interest of government bond B Consumption tax supplement checked by tax authorities C Welfare expense incurred over the deductible limit D Exchange losses at the end of accounting period
题型:
单选题
提问时间:
2021-08-25
4 .Company A is a toiletries manufacturing company, In October 2019, sold 600 luxury cosmetic pack toiletries, selling price per unit is RMB 850, the package includes follow toiletries:(1) One sel-f manufactured lipstick (RMB 148).(2) One bottle external purchased sunscreen (RMB 250).(3) One bottle sel-f manufactured perfume (RMB 450).(4) Plastic packaging bag (RMB 2).All of above are value added tax excluded price. The consumption tax rate of luxury cosmetics is 15% .Calculate the consumption tax payable for Company A in October 2019.
A RMB 75,000 B RMB 74,200 C RMB 75,800 D RMB 76,500
题型:
单选题
提问时间:
2021-08-25
5 .A China tax resident enterprise included wages and salaries and "three expenses" in 2019 in its cost and expense accounts:(1) Total wages and salaries actually paid were RMB 3 million;(2) Labour union expenses were RMB 50,000;(3) Staff welfare expenses were RMB 450,000;(4) Employee training expenses were RMB 150,000.Calculate the wages and salaries and "three expenses" that can be deducted before EIT while calculating the taxable income.
A RMB 3,100,000 B RMB 3,498,400 C RMB 3,948,400 D RMB 3,620,000
题型:
单选题
提问时间:
2021-08-25
7 .Company S borrowed money from its shareholder with the annual lending interest rate same as the financial organisation for the corresponding period because of development required in 2019:(1) The principle loan was RMB 68,000, the interest paid was RMB 2,700;(2) The amount of equity investment of Company S was RMB 30,000;(3) The shareholder is an immovable property developer.Calculate the interests that can be deducted before EIT while calculating taxable income.
A RMB 2,700 B RMB 2,382 C RMB 2,160 D RMB 2,205
题型:
单选题
提问时间:
2021-08-25
8 .A winery produces white wine, beer, yellow rice wine etc. In May 2020 business activities as following:(1) On 8 May, sold a batch of liquor, sales value excluding tax of RMB 200,000, meanwhile also charge packaging deposit RMB 23,400;(2) On 18 May sold a batch of beer, sales exclude tax of RMB 150,000, meanwhile also charge packaging deposit RMB 58,500;(3) On 28 May, confiscate the expired beer, yellow wine with packaging deposit of RMB 46,800 a year.Calculate the consumption tax payable on package deposit (liquor consumption tax rate is 20% ).
A RMB 4,142 B RMB 14,000 C RMB 13,000 D RMB 12,000
题型:
单选题
提问时间:
2021-08-25
9 .A China tax resident enterprise had the following operating data in 2019:(1) Total turnover of RMB 30 million was received;(2) Operating cost was RMB 18 million;(3) Financial expense was RMB 1.5 million, management expense was 4 million and selling expense was RMB 3 million;(4) Miscellaneous taxes and fees were RMB 2.2 million;(5) Non-business expenditure was RMB 320,000 (including the sponsorship of RMB 70,000 to its subsidiary; donation of RMB 250,000 to the stricken area via public welfare social organisation).Calculate the public welfare donations that can be deducted when calculating the enterprise taxable income in 2019.
A RMB 228,000 B RMB 250,000 C RMB 117,600 D RMB 187,600
题型:
单选题
提问时间:
2021-08-25
10 .In August 2020, a cigarette wholesaler enterprise purchased 80 boxes cigarette from tobacco productive enterprise, and sales to retailer. Issuing ordinary invoice with noted price of RMB 936,000.Calculate the consumption tax payable by the cigarette wholesaler enterprise when the 80 boxes cigarette sold.(The consumption tax rate of wholesaling is 11% , and levied on ad valorem duties at RMB 250/box)
A RMB 136,000 B RMB 111,115 C RMB 182,800 D RMB 205,000
题型:
单选题
提问时间:
2021-08-25
