Which the following statements of VAT taxpayers are correct?(1) The annual taxable sales value of non-enterprise entities exceed the criteria of general taxpayers, the tax payment shall be classified as small-scale taxpayers. (2) The individual’s annual taxable sales value exceed the criteria of small-scale taxpayers, the tax payment shall be classified as small-scale taxpayers.(3) Production enterprises that the annual taxable sales value is RMB700,000, shall be managed as the general taxpayer.(4) 'Annual turnover' for VAT purposes is the total taxable value-added tax sales revenue in no more than 12 consecutive months, it exclude sales value on tax-free items.
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Company A as a VAT taxpayer manufactures and sales scarce materials, adopting the payment in advance method to sale goods, which day is the time incur the VAT liability?
A The date of seller receiving the payments B The date of sending the goods by seller C The date of buyer paying the payments D The date of receiving the goods by buyer
2 .The taxpayer adopts 1day, 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 hat taxpayer shall making a tax return and settle taxes payment?
A 5; 15 B 5; 10 C 15; 15 D 15; 10
3 .Which of following options should be levied on VAT?(1) Shopping mall import TV(2) Real estate enterprise transfer land use right (3) Bank sale gold and silver(4) Garment factory process clothing
A Only (1) B Only (2) (3) C Only (1) (3) (4) D All of the above
4 .Which of the following items should be levied to VAT?
A Data usage fee be collected by telecommunication enterprise B Transfer real estate C Membership fee be collected by general VAT taxpayers D Materials that are purchased from outside, used to intermittent production
5 .Which of the following items should be levied to VAT?(1) Restaurant sales beverages, food, etc.(2) Telecommunication enterprise provides telecommunication services and gift mobile phone at the same time.(3) Enterprise sales out-purchased lift, provides installation and maintenance services(4) Shopping mall collects a fixed amount entry fee
A only (2) B only (2) (3) C only (1) (3) (4) D all of the above
7 .In accordance with the currently tax regulation, if taxes are paid on a transaction basis by VAT taxpayers, what is the VAT threshold?
A RMB 150 - 200 B RMB 200 - 300 C RMB 300 - 500 D RMB 500 – 1,000
8 .As is regulated in China Regulations on value-added tax temporary provisions, which of the following items are exempted from VAT?(1) Sale antique books(2) Imported materials and equipment donated from international organizations as assistance free of charge(3) Imported wheelchairs for the disabled by shopping mall(4) Produce contraceptive drugs
A only (2) B only (2) (4) C only (1) (2) (4) D all of the above
9 .In accordance with the regulation of occurrence time for VAT tax obligation, which following statements are correct?(1) For sales of goods, where entrusted to banks for collection, it shall be the date on which the goods are delivered and the procedures for entrusted collection are completed.(2) For sales of goods in the way of direct payment, it is the date on which the sales proceeds received or documents claiming sales proceeds obtained.(3) For sales on financial installment, it shall be the date of collection stipulated in contract.(4) For sales of goods on consignment to other taxpayers, it shall be the date on which the goods are delivered by consignee.
A only (1) B only (1) (4) C only (2) (3) D only (1) (2) (3)
10 .For the import taxable goods, which following formulas for calculating the composite tax value is correct?
A Composite tax value=customs dutiable value + customs duty B Composite tax value=customs dutiable value + customs duty+ VAT +consumption tax C Composite tax value=customs dutiable value + customs duty+ consumption tax D Composite tax value=cost × (1+ cost-profit ratio)
