A small scale VAT taxpayer import trading company has the following transactions in February 2020 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 VAT payable by the enterprise in February 2020.

1 .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

题型: 单选题 提问时间: 2021-08-25

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2 .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...

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3 .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

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4 .Company T as restaurant is determined as a general taxpayer in VAT, the businesses had in August 2020 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 which is a general taxpayer.Calculate the creditable amount of input tax.

A RMB 100,000 B RMB 91,620 C RMB 1,800 D RMB 92,545

题型: 单选题 提问时间: 2021-08-25

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5 .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 VAT payable.

A RMB 234,000 B RMB 288,320 C RMB 287,680 D RMB 240,000

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7 .A pharmaceutical production enterprise has the following trading transactions in October 2019:(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 10% , Calculate the amount of VAT refund by the pharmaceutical enterprise in October 2019.

A RMB 1,599,300 B RMB 1,357,500 C RMB 369,000 D RMB 1,092,000

题型: 单选题 提问时间: 2021-08-25

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8 .The tax liabilities are different while the resident enterprise and non-resident enterprise are subject to enterprise income tax:(1) Resident enterprise is only subject to income tax for China-sourced income;(2) Non-resident enterprise which has no establishments in China is not subject to income tax for China tax on China-sourced income;(3) Non-resident enterprise with establishments in China is subject to income tax for worldwide income;(4) Resident enterprise is subject to income tax for its worldwide income.Which of the above statement(s) is correct?

A (1) and (4) only B (1) only C (3) and (4) only D (4) only

题型: 单选题 提问时间: 2021-08-25

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9 .A trading company corporation in Shanghai with import and export rights has the following transactions in December 2019:(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

题型: 单选题 提问时间: 2021-08-25

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10 .Company A is a non-resident enterprise without establishments in China, had the following businesses in 2019:(1) Sold goods to an enterprise which located in China, all contracts and negotiations during the course of transactions were handled in China;(2) Transferred a immovable property located in Japan to an enterprise which in China;(3) Invested in a foreign investment enterprise located in China, and obtained dividend from the foreign investment enterprise in current tax year;(4) Sent an employee to another enterprise located in China to provide technique training service.Which income(s) derived from the above mentioned businesses was China-sourced income and should be subject to EIT?

A (1) only B (2) and (3) only C (1), (3) and (4) only D All of the above

题型: 单选题 提问时间: 2021-08-25

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