1. VAT taxpayer Among the following items, VAT should be paid ().

A. The fees charged by the provincial government and turned over to the finance in full.

B. Package rent charged with the sale of goods

C. Overdue liquor packaging deposit

D. Deposit collected for liquor packaging.

E. Deposit collected for beer packaging

2. Mr. Zhang has three apartments in Beijing, one of which was purchased in February of October12 and sold in July of October18, the other is rented in the school district, and the other is occupied by himself, regardless of the preferential policy of exempting small and micro enterprises from value-added tax. The following tax treatment is correct ().

A. The sold apartment purchased for more than 2 years shall be exempted from VAT.

B the sold apartment has been purchased for more than 2 years, but the value-added tax is paid in full for non-ordinary houses.

C the sold apartment has been purchased for more than 2 years, but the value-added tax is paid according to the difference for non-ordinary houses.

D. Is the rented house rented with tax? ( 1+ 1.5%)? 1.5% pay VAT.

E. Is the rented house rented with tax? ( 1+5%)? 1.5% pay VAT.

3. According to the relevant provisions of the value-added tax, the following statement is correct ().

A. When an oil and gas field enterprise subcontracts the contracted productive labor services to other oil and gas field enterprises or non-oil and gas field enterprises, it shall calculate and pay the value-added tax on the total contracted amount.

B oil and gas field enterprises providing productive services across provinces, autonomous regions and municipalities directly under the central government shall calculate and pay value-added tax at 3% withholding rate at the place where the services occur.

C in 2018, oil and gas field enterprises engaged in coalbed methane production and productive services provided for coalbed methane production were not subject to value-added tax.

D. The tax liability of productive labor services provided by oil and gas field enterprises for the production of crude oil and natural gas occurs on the day when the oil and gas field enterprises receive the labor income or obtain the evidence for claiming the labor income.

E. The productive services provided by other oil and gas field enterprises for the production of crude oil and natural gas can be deducted by the VAT indicated in the special VAT invoice issued by the service provider.

4. According to the regulations, the tax calculation methods of VAT include ().

A. General taxation method

B. Simple tax calculation method

C. withholding tax method

D. Special taxation methods

E. Full tax calculation method

5. According to the relevant provisions of value-added tax, if an overseas unit or individual provides value-added tax taxable services in China without setting up a business organization in China, the withholding agent of value-added tax has ().

A. Agent

B. banks

C. Buyers

D. Overseas units

E. Overseas individuals

Reference answer and analysis

1.BD

Answer analysis: the fees charged by taxpayers on behalf of the relevant administrative departments, which meet the prescribed conditions, are not out-of-price expenses and are not subject to value-added tax; The packaging deposit charged for the sale of alcoholic products other than beer and yellow rice wine shall be incorporated into the current sales tax at the time of collection, and will not be incorporated into the current sales after the deadline.

2.CE

Answer analysis: in the four places of North, Guangzhou and Shenzhen, individuals who sell and purchase non-ordinary houses for more than 2 years pay VAT according to the difference, and ordinary houses are tax-free; If an individual rents a house, the value-added tax shall be paid at a reduced rate of 1.5%, and the tax payable = rent including tax? ( 1+5%)? 1.5%。

3.ABDE

Answer analysis: From July, 20 13 to July, 2003, oil and gas field enterprises engaged in the production of coalbed methane and shale gas and provided productive services for the production of coalbed methane and shale gas should pay VAT.

4.ABC

Answer analysis: the tax calculation methods of value-added tax include general tax calculation method, simple tax calculation method and withholding tax calculation method.

5.AC

Answer analysis: according to the relevant provisions of value-added tax, if an overseas unit or individual provides taxable services in China and has no business organization in China, its tax payable shall be withheld by the domestic agent; If there is no agent in China, the buyer shall be the withholding agent.

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