1, the following income is subject to value-added tax ( ).
A. Income from advertising fees of an advertising company
B. Income from postal savings of the postal department
C. Income from the sale of office buildings of a real estate development company
D. Income from the retail sale of cosmetics in a store
Standard Answer: d
Analysis: The three items of ABC are subject to business tax. The scope of value-added tax: the sale of goods, the provision of processing and repair and repair services.
2, the following items are deemed to be sales behavior should be calculated output tax ( ).
A, the purchase of goods for non-taxable projects
B, the self-produced goods entrusted to external processing
C, the purchase of goods gratuitous gift
D, will be purchased for personal consumption
Standard Answer: c
Analysis: AD belongs to the category of non-deductible input tax, B belongs to enterprise normal production process, does not belong to the deemed sales, only C belongs to the deemed sales.
3, the following mixed sales behavior, should be subject to value-added tax ().
A, restaurants provide catering services and sell alcoholic beverages
B, the telecommunication department sells its own cell phones and provides paid telecommunication services to its customers
C, a company that acts as a contractor to renovate a house for its customers
D, a retail store sells furniture and implements paid home delivery
Standard Answer: d
Analysis: ABC should all belong to the mixed sales behavior subject to business tax
4. The following belong to the mixed sales behavior of value-added tax ( )
A, telephone office provides telephone installation and sells telephones at the same time
B, building materials store sells building materials and provides decoration services at the same time
C, plastic doors and windows store sells products and installs them for customers
D. Automobile manufacturers both produce and sell automobiles and provide automobile repair services
Standard Answer: c
Analysis: A is the mixed sales of business tax; B is the part-time business; D is the value-added tax taxable goods and services
5. The following should be subjected to value-added tax ( )
A. The over-network fee charged by the electric power company to power generating companies
B. Income from the issuance of sports lottery tickets
C. Income from the financial leasing business of units approved by the People's Bank of China
D. Supply of agricultural irrigation water from reservoirs
Standard Answer: a
Analysis: BCD is not subject to value-added tax
6. A. Membership fee charged by a shopping mall
B. Income from purchasing paper for printing books with national uniform number commissioned by a printing enterprise
C. Income from software training fee charged by a taxpayer on a periodical basis after the delivery of software for sale
D. Income from the development of software with copyright owned by a taxpayer
D. Income from the development of software commissioned by a taxpayer D. Income derived from the software developed by the taxpayer with the copyright owned by the commissioner
Standard Answer: b
Analysis: VAT is not levied on the income from membership fees collected by the VAT payer
VAT is not levied on the maintenance, technical service fees, training fees, etc., which are collected by the taxpayer on a periodical basis after the delivery and use of the software products.
Printing enterprises accepting commissions from publishing units, purchasing paper on their own and printing books, newspapers and magazines with unified serial numbers (CN) as well as adopting international standard serial numbers for sequencing, are subject to VAT on the basis of sales of goods.
If a taxpayer is entrusted with the development of software products, VAT is levied if the copyright belongs to the entrusted party, and VAT is not levied if the copyright belongs to the entrusted party or is owned by both parties***.
7. The following expressions are wrong ( )
A. The vehicle purchase tax charged to the purchaser by a taxpayer engaged in the sale of automobiles on behalf of the purchaser is levied as an out-of-the-money expense
B. The financial leasing business engaged in by a unit not approved by the People's Bank of China, in which the ownership of the leased goods is transferred to the lessee, is subject to the levying of value-added tax, and is not subject to turnover tax. Business tax is levied
C. The sales of *masters, videotape masters and audio cassette masters occurring as a result of the transfer of ownership of works are not subject to value-added tax.
D. VAT is levied on one-off fees charged by VAT payers engaged in public utilities such as heat, electricity, gas, water, etc., which are directly related to the quantity of goods sold;
Standard Answer: a
Analysis: Vehicle purchase tax and license fee charged by taxpayers engaged in the sale of automobiles on behalf of purchasers shall not be levied as out-of-the-money expenses. The VAT is not levied as out-of-the-money expenses.
8. General taxpayers selling the following goods are subject to 13% tax rate ( ).
A. Sales of books
B. Sales of instant noodles
C. Sales of cosmetics
D. Sales of machinery and equipment
Standard Answer: a
Analysis: The applicable tax rate for books, newspapers and magazines is 13%. Frozen food, instant noodles, non-staple food and various cooked food and starch processed from grain as raw materials are not subject to the 13% tax rate
9, the following sales of goods, the 17% tax rate is applicable ().
A. A water company produces tap water for sale
B. A consignment store sells consignment goods on behalf of the consignee
C. An agricultural machinery factory produces agricultural machinery parts for sale
D. A gas company produces gas for sale
Standard Answer: c
Analysis: Agricultural machinery parts, which are different from agricultural machinery, are taxed according to the VAT at the rate of 17 percent.A should be levied at the rate of 6%, B at the rate of 4%; D at the rate of 13%
10, the following do not belong to the scope of the low tax rate of 13% is ( )
A, dumpling skins
B, audio-visual products
C, crude oil
D, coal
Standard Answer: c
Analysis: dumpling skins, Rice noodles, *, wonton skin; audio-visual products, coal, electronic publications, etc. belong to the scope of the low tax rate of 13%; crude oil, margarine does not belong to the scope of the tax rate of 13%
11, a software development enterprise in December production of self-developed software products and sales, to achieve non-taxable sales of 800,000 yuan, this month, the purchase of raw materials for the development of software products, the allowed deduction of input tax of 30,000 yuan. The tax refundable amount is ( )
A10.6
B2.4
C8.2
D10
Standard Answer: c
Analysis: Tax payable = 80×17%-3=10.6 (million yuan)
The actual tax burden = 10.6 ÷ 80×100%=13.25% (million yuan ) more than 3%
Refundable tax = 10.6-80 × 3% = 82 (million yuan)
12, according to the relevant provisions of the value-added tax, the following sales behavior shall be subject to value-added tax ( ).
A. Ship repairing business of COSCO Group since 2002
B. Sale of edible vegetable oil in government reserve by state-owned grain purchasing and marketing enterprises
C. Retail sale of tax-exempted goods in tax-exempted shops
D. Publications sold by Xinhua Bookstore of a certain county in the county
Standard Answer: c
Analysis: Retail sale of tax-exempted goods by tax-exempted stores is taxed at 4%
Analysis: Retail sale of tax-exempted goods by tax-exempted stores is taxed at 4%. According to the current VAT regulations, the following items are exempted from value-added tax (VAT)
A. Provision of aircraft repair services
B. Manufacture and sale of the "Yunqi" series of regional airplanes
C. Retail sale of exempted goods by tax-exempt shops
D. Manufacture and sale of cosmetics by units placing disabled persons
D. Manufacture and sale of cosmetics by a county Xinhua bookstore
Standard Answer c
Analysis: Retail sale of exempted goods is subject to the VAT at the rate of 4%
13. Standard Answer: b
Analysis: Since January 1, 2000, the effective tax burden of VAT on aircraft maintenance services exceeding 6% has been subject to immediate refund
Since April 1, 2000, VAT has been exempted on the production and sale of regional aircraft
Retail sales of tax-exempted goods in tax-exempted stores are subject to VAT at 4%
The units that place people with disabilities are subject to the "Canal 7" series of regional aircraft.
For the placement of the disabled units to implement the instant tax, but the preferential treatment does not apply to the production and sale of consumption taxable goods and direct sales of purchased goods and sales of commissioned outside the processing of the goods of the income obtained
14, a store (small-scale taxpayers) in February 2002 to take the "trade-in" mode of sales of color TVs, issued 38 ordinary invoices, received payment of 80,000 yuan, and noted that the discount on the old goods has been deducted, and the price of the old goods. It is also stated that the discounted value of the old goods has been deducted 30000 yuan, then the value-added tax payable by the store in that month is ( ).
A.4230.77 yuan
B.6226.42 yuan
C.3076.92 yuan
D.4528.30 yuan
Standard Answer: a
Analysis: The Tax Law on the Sale of Goods by Exchanging Old Goods for New Goods stipulates that:
Taxpayers selling goods by exchanging old goods for new goods, except for gold and silver jewelry, shall be required to pay the VAT on the old goods. The taxpayer shall determine the sales amount according to the sales price of the new goods in the same period of time.
This month's taxable sales = (80,000 + 30,000) / (1 + 4%) = 105,769.23 yuan.
Value-added tax payable = 105,769.23 × 4% = 4230.77
15, May 1 to 10, the enterprise used the old for the new way of promoting the sale of the motor products, sales of the motor products, 618 units, each unit of the old motor products priced at 260 yuan, according to the ex-factory price of the purchase price of the old goods deducted from the actual ex-tax sales revenue of 791,040 yuan. 11 days to 31 days According to the ex-factory price sales of the motor products 895 units, in addition to charging packaging and after-sales service fee of 30,000 yuan, issued ordinary invoices. The amount of value-added tax payable by the enterprise in the month is ( ) yuan
A 134476.8
B 161792.4
C 400462.37
D 335896.80
Standard Answer: c
Analysis: The ex-factory price of each new electromechanical product = (791040+618× 260)÷618=1540
Sales tax = 618×1540×17%+895×1540×17%+30000÷(1+17%)×17%=400462.37(yuan)
D plus the discounted amount of the sales
Standard Answer: b
Analysis: Taxpayers take discounts to If the sales and the discount amount are stated separately on the same invoice, the VAT can be levied on the discounted sales; if the discount amount is invoiced separately, the discount amount shall not be subtracted from the sales regardless of how it is handled in accounting.
17, a software development enterprise in March 2007 sales of self-developed software products made sales of 68,000 yuan, has been issued VAT invoices; this month, the purchase of materials to obtain VAT invoices indicated that the value-added tax of 1,346 yuan; payment of freight costs of 300 yuan, obtained from the state-owned transportation enterprises issued freight invoices show: transportation costs of 200 yuan, 60 yuan, escort costs of 40 yuan, the transportation costs of 60 yuan. 60 yuan, escort fee of 40 yuan. The actual VAT liability of the enterprise for the above business is ( ) yuan.
A.10200
B.2040
C.10193
D.2010
Standard Answer: b
Analysis: Calculation: Taxable amount = 68000×17%-1346-200×7% = 10200 (yuan)
Actual tax burden = 10200÷68000=15%
The actual tax burden of more than 3% of the part of the implementation of the immediate refund
Actual taxable amount = 68000 × 3% = 2040 (yuan)
18, a production enterprise purchased raw materials to obtain the value-added tax invoices indicate that the price of 50,000 yuan, has been put into storage, to pay the transport enterprise transportation costs totaling 600 yuan; transport tickets indicate that the freight 400 yuan. Transportation invoice states that the freight 400 yuan, construction fund 100 yuan, 60 yuan of insurance, 40 yuan of loading and unloading costs. A fixed asset is purchased at a price of RMB 100,000, and the transportation enterprise is paid RMB 1,000 for transportation, of which RMB 800 is for transportation and RMB 200 is for loading and unloading. The enterprise is allowed to deduct input tax for ( ) yuan
A 8500
B 8591
C 8535
D 8542
Standard Answer: c
Analysis: allowed to deduct the input tax = 50000 × 17% + (400 + 100) × 7% = 8535 yuan
19, a pharmaceutical factory (general VAT taxpayer) in March sales of antibiotic drugs 1.17 million yuan (including tax, the tax rate of 17%), sales of tax-free drugs 500,000 yuan (excluding tax), the purchase of a number of raw materials for production in the same month, to obtain the VAT invoices on the tax of 68,000 yuan, antibiotic drugs and tax-free drugs can not be divided into the situation of the consumption of materials, then the pharmaceutical factory in the same month the payable value-added tax is ( )
A.147,300 yuan
B.124,700 yuan
C.102,000 yuan
D.178,600 yuan
Standard Answer: b
Analysis: Since it is not possible to accurately classify the tax-exempted items from the taxable items, the non-deductible input tax for the current period can be calculated according to the proportion of sales.
Current sales tax = 117/(1+17%)×17%=170,000 yuan
Input tax allowed for deduction in the current period = 6.8-6.8×50÷(100+50)=45,300 yuan
Tax payable = 17-45,300 yuan
20. According to the provisions of the current value-added tax (VAT) system, the following statements are correct. The correct statement is ( ).
A. The general VAT payer of a production enterprise shall offset the input tax on the purchased waste materials by 10%
B. The general VAT payer shall offset the input tax on the freight invoices with transportation and miscellaneous charges by 7%
C. The general VAT payer of a production enterprise shall offset the input tax on the purchased waste materials from the purchasing station of waste materials by 10% of the amount stated on the special invoice of waste materials
D. The general VAT payer of a production enterprise shall offset the input tax on the purchased waste materials by 10% of the amount stated on the special invoice of waste materials. D. A general VAT payer specializing in the business of acquisition of waste materials shall calculate the input tax to be offset according to the deduction rate of 10% of the acquisition amount of the general VAT payer specializing in the business of acquisition of waste materials
Standard Answer: c
Analysis: The general VAT payer of a production enterprise may calculate input tax to be offset according to the deduction rate of 10% of the acquisition amount of the general VAT payer special VAT payer special VAT payer special VAT payer special VAT payer special VAT payer special VAT payer special VAT payer special VAT payer. The input tax credit can be calculated at 10% according to the amount stated on the special invoice for waste materials. Therefore, A error, because the waste materials recycling business unit sales of waste materials is tax-free, so its purchase of input tax shall not be deducted, so D error; VAT general taxpayers to obtain a consolidated indication of transportation and miscellaneous freight invoices, shall not be deductible input tax. So B error.
21, according to the relevant provisions of VAT, the following purchased items can be deducted from the output tax as input tax ( ).
A. large equipment, VAT invoices specify the tax
B. tax-exempt agricultural products
C. transportation unit issued invoices on the purchase of equipment freight charges,
D. loading and unloading of transportation unit issued invoices on the purchase of tax-exempt agricultural products handling charges,
Standard Answer: b
Analysis: The fixed assets purchased and the transportation costs paid for the fixed assets purchased, the input tax is not deductible, the loading and unloading costs are not deductible input tax.
22, for general VAT taxpayers, the following documents and invoices are allowed to deduct input tax ().
A. Non-state-owned transportation units engaged in the transportation of goods issued without overprinting the stamp of the National Uniform Invoice Supervision System
B. Purchase of goods obtained by the postal department postage invoice
C. Purchase of goods obtained by the National Uniform Invoice Supervision System stamp of the freight rate invoices
D. Purchase of goods (except for fixed assets) obtained by the national unified invoice supervision system chapter of freight rate invoices
D. Purchase of goods (excluding fixed assets) obtained by the national unified invoice supervision system chapter of the freight rate invoices. D. Freight invoices overprinted with the national unified invoice supervisory seal obtained by purchasing goods (except fixed assets)
Analysis: The transportation costs incurred by taxpayers for purchasing or selling tax-exempted goods (except for the purchase of tax-exempted agricultural products) or fixed assets, as well as the mailing fees paid by taxpayers for selling or purchasing goods by mail, shall not be deductible. The freight bill which is allowed to be deducted is the goods invoice issued by the state-owned railroad, civil aviation, road and water transport units, and the goods invoice issued by the non-state-owned transport units engaged in the transportation of goods overprinted with the same invoice supervisory seal of the whole country, excluding the general taxpayers obtaining the freight invoice of the fixed amount of freight transportation
23, a production enterprise purchases raw materials and obtains the value-added tax invoice with the price of 100,000 yuan, which has been put into the warehouse, and pays the freight fee of 800 yuan. A production enterprise has purchased raw materials for 100,000 yuan, which have been warehoused, and paid 800 yuan of freight (600 yuan of freight, 60 yuan of insurance, 120 yuan of loading and unloading fees, and 20 yuan of construction fund are stated on the invoice), then the input tax allowed to be deducted for this business is ( ) yuan
A 17000
B 17042
C 17056
D 17043.4
Standard Answer: d
Analysis: Note that the freight charges should be deducted in accordance with the total number of transportation charges and construction fund stated on the freight invoice, and the deduction rate is 7%,
100000×17%+(600+20)×7%=17,043.4
24, a textile factory (a general taxpayer) mainly produces cotton yarn, cotton tapested yarn, cotton blanks, cotton tapested blanks, and cotton fabrics.
In August 2005, the purchased items are as follows (assuming that the purchased goods have been accepted into the warehouse, and the relevant invoices obtained in this month are certified and deducted in this month):
The price of purchased dyes is 30,000 yuan, and the value-added tax amount of 5,100 yuan is stated in the special invoice.
The price of purchased low value consumables is 15,000 yuan, and the VAT special invoice indicates the tax amount of 2,550 yuan.
A batch of cotton purchased from the supply and marketing company Cotton and Maiden Company, the VAT special invoice states that the tax amount of 27200 yuan.
Purchase price of cotton from agricultural producers 40000 yuan, no input tax.
. Purchase from the "small taxpayer" enterprise repair parts 6000 yuan, the invoice does not specify the amount of tax.
Purchase of 100 tons of coal, the price of 9,000 yuan, VAT invoices specify the tax amount of 1,170 yuan.
A number of kilowatt-hours of purchased electricity for production, the VAT invoice states the tax amount of 5,270 yuan.
A number of tons of purchased water for production, the VAT special invoice indicates the tax amount of 715 yuan.
Purchase of airflow spinning machine, the price of 50,000 yuan, VAT invoices indicate that the tax amount of 8500 yuan.
The textile factory's input tax credit allowed in August is ( )
A 55705
B 56725
C 42005
D 47205
Standard Answer: d
Analysis: 5100 + 2550 + 27200 + 5200 + 1170 + 5270+715=47205
Note:
The price of cotton purchased from agricultural producers is 40,000 yuan, which can be used to calculate input tax at a deduction rate of 13%
Input tax = 40,000 × 13% = 5200 (yuan)
The purchase of 6,000 yuan of spare parts for repairs from "small taxpayers" is not allowed to deduct input tax
The purchase of 6,000 yuan of spare parts for repairing from "small taxpayers" is not allowed to deduct input tax
The purchase of 6,000 yuan of spare parts for repairing from "small taxpayers" is not allowed to deduct input tax. Input tax deduction
Purchase of an airflow spinning machine, the price of 50,000 yuan, VAT invoices indicate that the tax amount of 8,500 yuan. Belong to the purchase of fixed assets, the input tax shall not be deductible
25, a winery for general taxpayers, this month to a small-scale taxpayers sales of white wine, and issued ordinary invoices on the amount of 93,600 yuan; at the same time, the collection of a separate accounting for the deposit of 2000 yuan of packaging (not yet overdue), the business of the winery should be calculated output tax ( ).
A.13600 yuan
B.13890.60 yuan
C.15011.32 yuan
D.15301.92 yuan
Standard Answer: b
Analysis: On the sale of other alcoholic beverages except beer, yellow wine and other alcoholic beverages charged for the deposit of packaging, regardless of whether or not to return and accounting for the deposit. The deposit on packaging for the sale of alcohol products other than beer and yellow wine should be taxed as part of the current sales regardless of whether it is returned or not and how it is accounted for in accounting.
Sales tax = [93,600 ÷ (1 + 17%) + 2,000 ÷ (1 + 17%)] × 17% = 13,890.6 yuan
26, enterprise A sold a batch of goods to enterprise B, enterprise B due to financial constraints, unable to pay the money funds, the two sides of the friendly negotiation, enterprise B with the self-produced products to offset the payment for the goods, then the following is correctly indicated ( ).
A. enterprise A received the offsetting goods of enterprise B should not be treated as purchase
B. enterprise B issued the offsetting goods should not be treated as sales, should not be calculated output tax
C. A, B and the two sides issued the goods to do the sales process, but the receipt of the goods contained in the amount of value-added tax can not be counted in the input tax amount
D. A, B and the two sides should be treated as D. Both A and B should be treated as purchase and sale, and they can issue VAT invoices to each other, account for sales and purchases respectively, and calculate output tax and input tax
Standard Answer: d
Analysis: The tax law stipulates that both parties should be treated as purchase and sale for the purpose of bartering. Account for sales and calculate output tax on the goods issued by each party, and account for purchases and calculate input tax on the goods received by each party.
27, a TV factory (general taxpayer) sold to a shopping mall 100 TVs, excluding tax unit price of 2300 yuan / unit, has issued special invoices, the two sides agreed to delivery, the shopping mall to pay shipping costs of 1500 yuan (issued ordinary invoices). The enterprise can deduct input tax of 3400 yuan in the same month. The value-added tax payable by the enterprise is ( ).
A.35955 yuan
B.35917.95 yuan
C.35700 yuan
D.4127.95 yuan
Standard Answer: b
Analysis: Payment of freight costs of 1,500 yuan should be converted into tax-exclusive sales as the tax base of VAT, with the formula: tax-exclusive sales= Tax-exclusive sales ÷ (l + VAT rate)
VAT payable = (100 × 2300 + 1500 ÷ (l + 17%)) × 17% - 3400 = 35917.95
30, on the sale of goods by the taxpayer and the rental of lending the packaging deposit, the correct method of calculation of VAT is ( ).
A. Separate accounting, are not included in the sales tax, the late collection of packaging deposits, are included in the sales tax.
B. Alcohol packaging deposits, all incorporated into sales tax, other goods deposits, separate accounting, not incorporated into sales tax.
C. Regardless of how the accounting, should be incorporated into the sales calculation to pay VAT.
D. Deposits on packaging charged for the sale of alcohol products other than beer and wine should be incorporated into the current sales and taxed. Deposits on other goods, which are separately accounted for and not overdue, are not subject to value-added tax (VAT).
Standard Answer: d
Analysis: Deposits on packaging for the sale of alcohol products other than beer and yellow wine should be included in the current sales and taxed, while deposits on other goods, which are recorded separately and are not overdue, are not subject to VAT.
31, a cigarette factory (located in the city) for the general taxpayer of value-added tax, in December 2006 from the hands of farmers to buy tobacco, purchase vouchers on the purchase price of 30,000 yuan, pay freight costs of 1,000 yuan, loading and unloading costs of 500 yuan, and obtain the freight invoice in line with the provisions of the tobacco tax of 6,600 yuan, the above business, the allowable deduction of input tax amount is ( ) yuan (this month) The invoices obtained are all certified and deducted in this month)
A 3900
B 4758
C 4290
D 5218
Standard Answer: d
Analysis: Acquisition amount of the acquisition of the tobacco = 30,000 × (1 + 10%) = 33,000 yuan
Acquisition of tobacco and payment of the Input tax credit allowed for freight = (33000+6600)×13%+1000×7%=5218 yuan