A enterprise with import and export rights as a small-scale taxpayer in VAT, the businesses incur in February 2016 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 linkage VAT payable by the enterprise in February 2016.
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1 .The current relevant provisions on the confirmation of VAT, which one of the following statements about taxation 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 taxation basis. B Under discount sales method, using the balance after deducting the subtracting from sales value as the taxation basis. C Under "repayments of principal sales" method, using the balanc...
2 .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
3 .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.
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4 .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.
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 linkage VAT payable.
A RMB 306,000 B RMB 255,000 C RMB 285,000 D RMB 300,000
7 .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
8 .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
9 .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...
10 .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
