Which of the following is not subject to VAT?
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1 .A commercial company sold a used office building in December 2019, the revenue (VAT 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 2015, 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 and education levy of 10% on the VAT.Calculate deductible items amount when land appreciation tax paid by selling this used office building.
A RMB 6,396,532 B RMB 6,401,150 C RMB 7,404,048 D RMB 7,637,250
2 .The items that can be deducted when the property developer calculates land appreciation tax:(1) The amount paid for acquiring the land use right(2) The real estate development costs(3) The real estate development expenses(4) Tax related to the transfer of housing propertyWhich of above deductible item(s) can be included in the scope of deducting 20% ?
A (1) and (2) only B (2) and (3) only C (3) and (4) only D All of the above
3 .An industrial company sold a newly-built office building and obtained an income (VAT exclusive) of RMB 50,000,000, and the erection cost of this office building (including land price and development cost) is RMB 33,000,000, and the deductible development expense is RMB 4,000,000, and the tax paid on the sales of the office building is RMB 275,000 (VAT exclusive).Calculate the land appreciation tax payable by the company on the sales of the office building.
A RMB 967,500 B RMB 975,000 C RMB 3,817,500 D RMB 3,075,000
4 .In August 2020, 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 exclusive).Calculate the land appreciation tax payable by the property developer on the sales of the land use right.
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 less than 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 .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
8 .Company A manufactures and sells small household appliances. Except for the normal production and business operation, company incurs other business in June 2018 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
9 .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 authoriti...
10 .Company A is newly star-t up in 2019 engaged in trading of goods. The annual sales value is below the threshold, and the financial accounting is unsound. Company A is recognised as small-scale taxpayer, which of the following statements about the VAT computation and management about company A is false?
A Sale of goods and render taxable labour & service, taxpayer issues the general invoice only. B Purchase goods and taxable labour & service should use the tax credit policies. C The input tax from purchase goods and taxable labour & service are not creditable even if company gets the special VAT in...
