下列各项中，应计入利润表中“管理费用”项目的是（ ）。
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1 .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
2 .Company A manufactures and sells small household appliances. Except for the normal production and business operation, company incurs other business in June 2016 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
3 .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?
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...
4 .Company A is newly start up in 2016. 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 isfalse?
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...
5 .A winery is a VAT small scale taxpayer and following businesses occurs in September 2016:(1) Obtaining RMB 120,000 (tax inclusive) through selling the fixed assets which have been own used 5 years.(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 2016.
A RMB 4,369 B RMB 3,204 C RMB 3,126 D RMB 4,078
7 .A manufacture company as a general VAT taxpayer disposed some assets during stock count in October 2016.(1) Obtaining RMB 9,200 (VAT inclusive )through selling cars which has been used for 6 years. (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.
A RMB 179 B RMB 3,085 C RMB 583 D RMB 2,906
8 .甲、乙公司均为增值税一般纳税人，适用的增值税税率为17%。2017年8月2日，甲公司向乙公司赊销商品一批，商品标价总额为200万元（不含增值税）。由于成批销售，甲公司给予乙公司10%的商业折扣，销售合同规定的现金折扣条件为2/10，1/20，n/30。假定计算现金折扣时不考虑增值税。乙公司于8月9日付清货款，甲公司收到的款项为（ ）万元。
A 230 B 210.6 C 214 D 207
9 .A car-rental company (a general taxpayer), the businesses occur in July 2016 as following:(1) The car-rental income VAT exclusive is RMB 5,000,000(2) Purchase 10 cars for rental, getting Motor Vehicle Sales uniform invoice that amount include tax is RMB 1,000,000(3) Purchase 1 car for rental, getting Motor Vehicle Sales uniform invoice that amount include tax is RMB 280,000Calculate the VAT payable by the car -rental company in July 2016.
A RMB 250,000 B RMB 511,500 C RMB 552,100 D RMB 664,017
10 .2017年9月12日，某公司签订劳务合同，合同期为一年，合同收入3 000万元，预计成本是2 100万元。至2017年12月31日实际发生成本共计1 400万元，但提供的劳务交易不能可靠计量，估计只能从工程款中收回成本1 050万元。2017年应确认的劳务收入为（ ）万元。
A 1 050 B 2 100 C 2 900 D 1 400
