抽样框的基本形式主要包括（ ）。
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A The mixed sales depending on provisions should pay the VAT. The mixed sales relate tothe input tax of goods purchased for the non-VAT taxable labor. B The general taxpayer purchases goods for sending to external as a free gift. C A company purchases raw material used for tax-exempt item. D A car d...
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3 .A company imports a batch of small machines, the customs dutiable value is RMB 1,500,000. Assume the import duty rate is 20%, the transportation fees paid to a national transportation enterprise are RMB 2,000. Calculate the import linkage VAT payable.
A 306,000 B 255,000 C 285,000 D 300,000
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5 .A enterprise with import and export rights as a smal-l scale taxpayer in VAT, the businesses incur in February 2014 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.
A 16,813 B 2,967 C 18.613 D 1,413
7 .A pharmaceutical enterprise with import and export rights as a smal-l scale taxpayer in VAT, the businesses incur in October 2014:(1) Obtain ant-i false tax-controlled 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 medicines (The USD:RMB exchange rate is 1:6.2)The export rebate rate is 13%, Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A 1,652,300 B 858,200 C 646,500 D 794,100
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A 产权制度 B 法人制度 C 财务制度 D 组织制度 E 管理制度
9 .A foreign trade corporation in Shanghai with import and export rights as a small-scale taxpayer in VAT, the businesses incur in May 2014:(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. (The USD:RMB exchange rate is 1:6.2, tax refund rate is 13%)
A 185,590 B 182,390 C 181,060 D 187,820
10 .企业管理基础工作就生产企业而言，主要包括（ ）。
A 标准化工作 B 核算工作 C 组织工作 D 计量工作 E 信息工作
