The current relevant provisions on the confirmation of VAT, which one of the following statements about taxation basis of VAT is correct?
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1 .A manufacture company (a general taxpayer in VAT), the businesses incur in November 2016 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 packages for sale of goods (promise return the package in 5 months).(3) Forfeiting the package deposit RMB 28,000 due to not return the package timely.Calculate the taxable sales amount in November 2016.
A RMB 861,538 B RMB 880,000 C RMB 1,029,600 D RMB 1,035,600
2 .A car-rental company (a general taxpayer), the businesses occur in July 2016 as following:(1) The car-rental income exclude tax 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
3 .Which of the following items should subject to VAT?
A Sale newspapers and magazines in post office. B Deposit interest. C Goods transfer all of the physical assets and the associated credits, liabilities and labour force in the process of asset reorganisation. D Insurance compensation obtained by the insured.
4 .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 pur...
5 .A gold shop as a general VAT taxpayer, the businesses occur in October 2016 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 2016.
A RMB 5,376 B RMB 5,594 C RMB 2,688 D RMB 2,470
7 .A shop is a general taxpayer in VAT, the businesses occur in October 2016 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 34,000, 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 2016.
A RMB 27,000 B RMB 18,308 C RMB 27,321 D RMB 37,221
8 .Company T as a food manufacture company is determined as a general taxpayer in VAT, the businesses had in August 2016 as following:(1) Purchase tax-free agricultural products from farmers paid RMB 1,000,000.(2) Consign a transportation enterprise to deliver the above agricultural products, company paid RMB 18,000 as exclusive-tax transportation fees and received the freight special VAT invoice from transportation enterprise.Calculate the creditable amount of input tax.
A RMB 126,312 B RMB 131,980 C RMB 127,000 D RMB 128,342
9 .Company incurs businesses as following. Which input tax cannot be deducted?
A External purchased applied for normal tax items and simplified tax items of immovable properties. 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 dealer purchases cars for sale.
10 .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 RMB 306,000 B RMB 255,000 C RMB 285,000 D RMB 300,000
