Which of the following is not subject to VAT?
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1 .Company P is a real estate company within China. The company sold a used office in August 2016. The selling contract was signed with RMB 2,000,000 (VAT included). This office was self-built in January 2008 and land acquisition cost was RMB 800,000, the current assessmentvalue is RMB 400,000.VAT on the sale of the office adopts simplified method, city maintenance and construction tax and education levy of 12% on the VAT and stamp duty of 0.05%.Calculate the deductible items amount when land appreciation tax paid by Company P on selling this used office.
A RMB 1,105,000 B RMB 1,210,524 C RMB 1,150,000 D RMB 1,181,200
2 .A commercial company sold a used office building in December 2016, the revenue (tax included) was RMB 10,000,000 and stamp duty was RMB 5,000. As the assessment value was not available, the purchase invoice can be provided. This office building was purchased in August 2012, the purchase price set out on the invoice is RMB 6,000,000 and the amount specified on deed tax payment certificate is RMB 180,000, which has been confirmed by the tax authority. It shall be used simplified method, city maintenance and construction tax andeducation levy of 10% on the VAT.Calculate deductible items amount when land appreciation tax paid by selling this used officebuilding.
A RMB 6,396,532 B RMB 6,401,150 C RMB 7,404,048 D RMB 7,637,250
3 .Which one of the following items is exempted from land appreciation tax?
A The housing property inherited by an individual B The transfer of state-owned land use right C The taxpayer builds an ordinary standard residence for sales purpose, with theappreciation amount not exceeding 20% of deduction items D The property transferred after a jointly-built house is completed
4 .In August 2016, a property developer sold a land use right which was purchased 5 years ago, and obtained a transfer income (VAT exclusive) of RMB 28,000,000. The purchase price of this land use right is RMB 12,000,000. The relevant expense paid for acquiring the land use right is RMB 400,000. The relevant tax paid on the sales of the land parcel is RMB 350,000 (VAT exclusire).Calculate the land appreciation tax payable by the property developer on the sales of the land useright.
A RMB 5,735,000 B RMB 5,500,000 C RMB 5,575,000 D RMB 5,712,500
5 .Which of the following transaction is not subject to land appreciation tax (LAT) ?
A A property developer selling ordinary residential property with a land appreciation at lessthan 20%. B Transfer of land use right by the local government. C The sale of residential property by an individual. D A father giving his residential property to his son.
7 .Which of the following statement about leasing service is correct?
A Leasing services include operating leasing, exclude financial leasing. B Financial leaseback should be subject to VAT in accordance with leasing service as well. C Taxpayer uses the repayment method on leasing service. The time of occurrence tax liability should be the date of receipt payment in a...
8 .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
9 .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
10 .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...
