1. (multiple choice questions) An enterprise is a general taxpayer of value-added tax. On February 20 19, the enterprise donated a piece of equipment it used to a welfare institution in this city. The equipment was purchased in February 20 15, and a special VAT invoice was obtained, indicating the price of 800,000 yuan and the VAT136,000 yuan (input tax has been deducted).

A: 0

B.6.08

C.6.72

D. 12.8

2. (Multiple-choice questions) A food factory is a small-scale VAT taxpayer. 2065438+In March 2009, a batch of cakes were sold, including tax sales of 40,000 yuan. With the approval of the competent tax authorities, a fiscal cash register is purchased, and the ordinary invoice obtained indicates the price 1800 yuan. The food factory should pay value-added tax () yuan that month. (Note: The preferential policy of exempting small-scale taxpayers with monthly sales below 65,438+10,000 yuan from VAT is not considered. )

A.9 16.77

1 1 1.05

c 1 1 12.62

D. 1 165.05

3. (Multiple-choice question) A garment factory is a general taxpayer of value-added tax, and sold 300 sets of garments to B enterprise from 2065438 to September 2009. Price excluding tax 700 yuan/Taiwan. Because enterprise B purchased a large quantity, clothing factory A gave enterprise B a 30% discount, and issued a special VAT invoice at the original price, with the discount amount in the same invoice? Remarks? Column indication. The monthly output tax of a garment factory is () yuan.

A.27300

35700

C.36890

D.47600

4. (Multiple-choice questions) In February, 2065438+2009, a futures exchange was entrusted by customers to make physical delivery of corn transactions, and the special VAT invoice issued by the futures exchange indicated the price120,000 yuan, and the special VAT invoice issued by the supplier member unit indicated the price10,000 yuan; In that month, the futures exchange purchased low-value consumables for office use, and the special VAT invoice obtained indicated the price of 200,000 yuan. The futures exchange shall pay VAT in the current month ().

A.19.8 million yuan

B.65438+800,000 yuan

C. 23400 yuan

2.60 million yuan

5. (Multiple-choice questions) General taxpayers in the service industry implement the policy of deduction. In August of 20 19, the output tax of general taxable items was RMB 6,543,800+0.5 million, the input tax for general taxable items in this period was RMB 6,543,800+0.2 million, the tax retained in the previous period was RMB 200,000, and the balance was deducted by adding RMB 50,000. The sales of simple taxable items is 6,543,800 yuan (excluding tax), and the collection rate is 3%. There are no other tax-related matters. The statement that taxpayers pay VAT in this period is incorrect ().

A. The taxable amount of general taxable items before deduction is 654.38+10,000 yuan.

B The deductible amount in the current period is 6,543,800 yuan+0.7 million yuan.

C The taxable amount after deducting general tax items is-70,000 yuan.

D. The current tax payable is 30,000 yuan.

Reference answer and analysis

1. answer C.

Analysis: Should the enterprise pay VAT when donating the equipment =(80-38)? 16%=6.72 (ten thousand yuan).

2. answer a.

Analysis: Small-scale VAT taxpayers who purchase tax-controlled cash registers and obtain special VAT invoices with the approval of the tax authorities can deduct the current tax payable with the tickets; If you purchase a tax-controlled cash register and obtain an ordinary invoice, you can also calculate the current tax payable. So the value-added tax payable by the food factory in that month =40000? ( 1+3%)? 3%- 1800? ( 1+ 16%)? 16%=9 16.77 (yuan).

3. a.

Analysis: Monthly output tax of a garment factory =700? 300? 13%=27300 yuan.

4. answer B.

Analysis: Value-added tax on commodity futures is levied on a time-by-time basis, and the input tax is the tax indicated on the special VAT invoice issued by the supplier member unit at the time of commodity delivery, and all kinds of input tax incurred by the futures exchange itself cannot be deducted.

VAT payable = 1200? 9%- 1000? 9%= 18 (ten thousand yuan).

5. answer C.

Analysis: General tax: tax payable before tax =150-120-20 =10 (ten thousand yuan);

Current deductible and accrued deduction =5+ 120? 10%= 17 (ten thousand yuan);

Tax payable after deduction = 10- 10=0 (ten thousand yuan);

Deduction balance = 17- 10=7 (ten thousand yuan);

Simple tax item: tax payable = 100? 3%=3 (ten thousand yuan);

Total tax payable: tax payable for general tax items+tax payable for simple tax items =0+3=3 (ten thousand yuan).

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