Which of the following items should be levied to VAT?
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1 .Which of the following statements can issue special VAT invoice?
A General taxpayer sales a self-used fixed asset which the input tax is not allowed to credit or not credited yet. B Business enterprise as general taxpayer retail cigarettes. C General taxpayer sales tax-exempt drugs D General taxpayer sales a used fixed asset which the input tax was credited befor...
2 .企业组织成长过程一般要经历的变革阶段包括（ ）。
A 管理变革 B 授权变革 C 协调变革 D 分权变革 E 领导人变革
3 .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
4 .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
5 .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
7 .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
8 .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.
A only (1) B only (2) (4) C only (1) (2) (3) D only (2) (3) (4)
9 .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
10 .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
