A car-rental company (a general taxpayer), the transactions occur in July 2020 as were follows:(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 2020.
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 .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 authoriti...
2 .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...
3 .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
4 .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.
A RMB 4,028 B RMB 2,779 C RMB 567 D RMB 4,672
5 .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.
A RMB 892,035 B RMB 844,828 C RMB 861,538 D RMB 1,008,000
7 .Taxpayer receives income of additional fees to purchaser from selling goods or providing labour services & services, which of following should account into sales value for calculating VAT?
A Sale goods and receive penalties simultaneously. B The collect and remit consumption taxes on consumption goods which need to pay consumption tax by processing business. C Freight costs advanced refer to the carriage department issues freight invoice which is transferred by the taxpayer to the ...
8 .A gold shop as a general VAT taxpayer, the businesses occur in October 2019 as following:(1) Adopting "trade in" method sales a necklace of proof gold. The price of new necklace is RMB 6,000, and the value of old necklace is RMB 4,000, which mean shop receive RMB 2,000 from customer.(2) Adopting 'trade in' method sales 10 brand watches. The price of new watch is RMB 3,500, and the value of old watch is RMB 4,000, which mean shop receive RMB 1,500 per watch from customer.(3) All above amounts include VAT.Calculate the output tax amounts by the gold shop in October 2019.
A RMB 6,327 B RMB 5,376 C RMB 5,655 D RMB 2,345
9 .The current relevant provisions on the confirmation of VAT, which one of the following statements about tax basis of VAT is correct?
A Under 'trade in' method sales TV, using the difference in price between the new TV and old TV as tax basis. B Under discount sales method, using the balance after deducting the subtracting from sales value as the tax basis. C Under "repayments of principal sales" method, using the balance after su...
10 .A shop is a general taxpayer in VAT, the businesses occur in October 2019 as following:(1) Purchasing a batch of labour protection appliances, the special VAT invoice obtained indicated the sales value was RMB 200,000 and input tax was RMB 32,000, which had been confirmed by tax authority.(2) Selling the batch of labour protection appliances, shop granted 10% discount for quantity purchases, the special VAT invoice indicated the inclusive-tax sales value was RMB 400,000 and the discount amount was RMB 40,000.Calculate the VAT payable in October 2019.
A RMB 23,172 B RMB 15,416 C RMB 25,600 D RMB 49,655
