Which of the following statements about the filing of VAT returns and tax payment is incorrect?
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1 .A enterprise with import and export rights as a smal-l scale taxpayer in VAT, the businessesincur in February 2016 as following:(1) Importing a car from foreign country, the customs dutiable value is RMB 75,000.(2) Assuming the import duty rate of car is 20% , consumption tax rate is 9% .Calculate the import linkage VAT payable by the enterprise in February 2016.
A RMB 16,813 B RMB 2,967 C RMB 18,613 D RMB 1,413
2 .下列项目中，一般应记入企业的“其他业务收入”科目的有（ ）。
A 销售原材料的收入 B 经营性租出固定资产的租金收入 C 随同商品出售不单独计价的包装物取得的收入 D 出售厂房取得的收入
3 .A pharmaceutical enterprise with import and export rights as a small scale taxpayer in VAT, the businesses incur in October 2016:(1) Obtain VAT 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 medicinesThe export refund rate is 13% , Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A RMB 1,599,300 B RMB 858,200 C RMB 646,500 D RMB 810,500
4 .“固定资产清理”科目如果出现贷方余额，应在资产负债表“固定资产清理”项目中以正数填列。（ ）
Y 对 N 错
5 .A trading company corporation in Shanghai with import and export rights as a small scale taxpayer in VAT, the businesses incur in May 2016:(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. (All above amounts VAT exclusive, VAT refund rate is 13% )
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
7 .Which of the transaction below is not subject to VAT?
A Sale of services (except for leasing of immovable properties) in China B Sale of immovable properties located outside China C Sale of natural resources of China to an overseas entity D The buyer of services is in China
8 .A railway transport enterprise has been approved to become a pilot taxpayer for consolidated filing of the headquarters and branches, which one is incorrect about the declaration of VAT?
A Branch office payment of VAT based on the taxable sales amount and tax payment rate. B Headquarters consolidates the total amount of VAT payable by the headquarters and branches. C The amount of VAT paid by the branch office will be reduced from the total amount of tax payable by headquarters. D W...
9 .A construction company is a VAT general taxpayer. They had contracted a construction service in the city in July 2016, the construction company charged project price of RMB 5,400,000 excluding tax. The company acquired the labour services, materials, equipment which needed by construction at the price of RMB 2,000,000 excluding tax, and VAT special invoices were obtained.Calculate the VAT payable by the company in July 2016.
A RMB 195,140 B RMB 254,000 C RMB 270,000 D RMB 374,000
10 .A company is a VAT general taxpayer with using the simplified method. In July 2016 they purchase an office building, had VAT special invoices issued, indicating amount of RMB 5,0000,000 excluded tax.Calculate the amounts of the company purchase office buildings which can be credited in input tax by the company in July 2016.
A RMB 5,500,000 B RMB 3,300,000 C RMB 2,200,000 D RMB 0
