Company T as restaurant is determined as a general taxpayer in VAT, the businesses had in August 2017 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.
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A 1 050 B 2 100 C 2 900 D 1 400
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4 .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...
5 .下列各项中，影响企业当期营业利润的是（ ）。
A 处置房屋的净损失 B 经营出租设备的折旧费 C 向灾区捐赠商品的成本 D 自然灾害造成的原材料净损失
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A 14 B 16 C 19 D 24
8 .Company incurs businesses as following. Which input tax cannot be credited?
A External purchased applied for inpu-t credit 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.
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A 80 000 B 180 000 C 100 000 D 140 000
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