Which service that tax payment receipt from the authority is allowed to be credited against output tax when taxpayers purchased following service according to "Pilot Implementation Measures"?
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1 .A pharmaceutical enterprise with import and export rights as a small-scale taxpayer in VAT, the businesses incur in October 2016:(1) Obtain anti-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 medicinesThe export rebate rate is 13%, Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A RMB 1,599,300 B RMB 858,200 C RMB 646,500 D RMB 810,500
2 .A foreign trade corporation in Shanghai with import and export rights as a small-scale taxpayer in VAT, the businesses incur in May 2016:(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 exclude VAT, tax refund rate is 13%)
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
3 .Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration. B A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice. C Taxpayer that fails to filing for tax ret...
4 .The taxpayer adopts 1 day, 3 days, 5 days, 10 days or 15 days as an assessable period.In how many days from the expiry date that taxpayer shall prepay taxes?In how many days from the first day in next month that taxpayer shall make a tax return and settle taxes payment?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
5 .Which of the following items is VAT composite sales according to "Pilot Implementation Measures of B2V"?
A Construction company provides construction materials while undertaking construction and installation business. B Photostudio provides photo taking services while selling photo frames. C Hotel provides rooms and restaurants services while settle a shopping mall for selling goods. D Restaurant offer...
7 .Which of the transaction below is not subject to VAT in China?
A Services sellers (except immovable properties leasing) in domestic territory. B Sales of immovable properties abroad C The natural resources used for the sales of natural resources are in domestic territory. D Services buyers (except immovable properties leasing) in domestic territory.
8 .A railway transport enterprise has been approved to become a pilot taxpayer for consolidated filing of the headquarters and branches, which one is incorrect about the declaration of VAT?
A Branch office payment of VAT based on the taxable sales amount and tax payment rate B Headquarters consolidates the total amount of VAT payable by the headquarters and branches. C The amount of VAT paid by the branch office will be reduced from the total amount of tax payable by headquarters. D Wh...
9 .A construction company is a VAT general taxpayer. They had contracted a construction service in the city in July 2016, the construction company charged project price of RMB 5,400,000 excluding tax. The company acquired the labour services, materials, equipment which needed by construction at the price of RMB 2,000,000 excluding tax, and VAT special invoices have passed certification.Calculate the VAT payable by the company in July 2016.
A RMB 195,140 B RMB 254,000 C RMB 270,000 D RMB 374,000
10 .A company is a small-scale VAT taxpayer. In July 2016 they transferred a used warehouse and obtain revenue of RMB 3,000,000 including tax. The warehouse for the enterprise was self-built in 2013, accounted for the cost of RMB 2,400,000.Calculate the VAT payable by the company in July 2016.
A RMB 17,525 B RMB 28,814 C RMB 87,425 D RMB 142,857
