Enterprise A located in the urban area paid 500,000 yuan in value-added tax and consumption tax for its products sold in July of 20 17, and was fined 50,000 yuan by the tax authorities. The urban maintenance and construction tax payable by enterprise A in July is () ten thousand yuan.
A、3.25
B、3.5
C、4.9
D、4.55
Answer d
analysis
The fine is not used as the tax basis of the urban maintenance and construction tax, and the urban maintenance and construction tax should be paid =(50+ 15)? 7%=4.55 (ten thousand yuan).
2. Multiple choice questions
If the mobile business unit pays the value-added tax at the place of business, the additional education fee shall be paid at ().
A the place of business is calculated at the local applicable tax rate.
B the location of the institution shall be calculated at the local applicable tax rate.
C the place of business is calculated at the applicable tax rate of the place where the institution is located.
D, the location of the institution is calculated at the applicable tax rate of the place of business.
Answer a
analysis
Urban construction tax and education surcharge are subject to the principle of territoriality along with the main tax, so they are levied at the place of business and according to the local applicable tax rate.
3. Multiple choice questions
Among the following items, the one that meets the requirements of the tax payment place of urban maintenance and construction tax is ().
A. If taxpayers provide construction services across regions, they shall pay VAT at the applicable tax rate of urban maintenance and construction tax where VAT is prepaid.
B, mobile business units without a fixed location, urban maintenance and construction tax payment place for the unit registration.
C, mobile business individuals without a fixed location, urban maintenance and construction tax payment place is the place of residence.
D, units and individuals who collect withholding value-added tax and consumption tax, for the place where the agent is located.
Answer a
analysis
Taxpayers who provide construction services, sell and lease real estate across regions should pay the urban maintenance and construction tax and the education surcharge on the spot according to the applicable tax rate of urban maintenance and construction tax and the surcharge rate of education fee where the value-added tax is prepaid when the value-added tax is paid in advance at the place where the construction service takes place and the real estate is located.
4. Multiple choice questions
A foreign-invested production enterprise located in the urban area is a general taxpayer of value-added tax, engaged in domestic sales and export business. In April of 20 19, the export goods were exempted from tax of 80,000 yuan, and the actual consumption tax was paid of 370,000 yuan. In addition, imported goods are subject to value-added tax170,000 yuan and consumption tax of 300,000 yuan. In April, the enterprise should pay urban maintenance and construction tax and education surcharge of () ten thousand yuan.
A、0
B、4.5
C、3.7
D、9.2
Answer b
analysis
Urban construction tax is not levied on imports and not refunded on exports. The value-added tax exempted in the current period, which has been formally examined and approved by State Taxation Administration of The People's Republic of China, should be used as the basis for the urban construction tax and the additional education fee. Urban construction tax and education surcharge payable =(8+37)? (7%+3%)=4.5 (ten thousand yuan).
5. Multiple choice questions
The following provisions on the reduction and exemption of urban construction tax and education surcharge are correctly stated as ().
A, the national major water conservancy project construction fund levy urban construction tax.
B, the consumption tax shall be refunded, refunded, and refunded immediately. Unless otherwise stipulated, the urban maintenance and construction tax attached with the consumption tax shall not be refunded (refunded).
C if vat and consumption tax need to be refunded due to tax reduction or exemption, the urban construction tax and education surcharge already levied cannot be refunded at the same time.
D if the value-added tax and consumption tax are refunded for export products, the urban construction tax and education surcharge already levied can be refunded at the same time.
Answer b
analysis
Option a, the national major water conservancy project construction fund shall be exempted from urban maintenance and construction tax; Option C, if the tax refund occurs due to the reduction or exemption of value-added tax and consumption tax, the already collected urban construction tax and education surcharge can be refunded at the same time; Option D: If the value-added tax and consumption tax are refunded to the exported products, the urban construction tax and education surcharge already levied will not be refunded.
6. Multiple choice questions
The following statement of urban maintenance and construction tax is incorrect ().
A, urban construction tax is a kind of additional tax.
B, the tax is specially used for the maintenance and construction of urban public utilities and public facilities.
C, there is no specific tax object.
D, design the fixed tax rate according to the urban scale.
Answer d
analysis
Design different proportional tax rates according to the size of cities and towns.
7. Multiple choice questions
Among the following statements about tobacco tax, the correct one is ().
A. The total amount actually paid by the taxpayer for purchasing tobacco leaves includes the purchase price of tobacco leaves and extra-price subsidies.
B, the out-of-price subsidy shall be calculated at 10% of the purchase price of tobacco leaves.
C the taxpayer of tobacco tax is the unit and individual who grows tobacco.
D, tobacco tax shall be subject to a proportional tax rate of 20%.
Answer ABD
analysis
Option c, the taxpayer of tobacco tax is the unit that buys tobacco.
The above is about sharing the specific content of the Tax Law exercise in the 20021year CPA exam, hoping to help the candidates. If you want to know more about CPA exam skills, preparation strategies and other related content, you are welcome to pay attention to this platform in time!