Practice tax-related service practice once a day -202 1 year tax accountant exam (1 1- 10)

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Practice tax-related service practice once a day -202 1 tax accountant exam

Short Answer Questions

1. An enterprise in a county is a general taxpayer of value-added tax. In March of 20 19, the tax authorities inspected its tax payment in 20 18 and found the following problems:

(1) In June, a batch of self-produced goods were directly donated to the school of employees' children, with a value of 60,000 yuan (excluding value-added tax) and a cost of 35,000 yuan. The accounting treatment was: borrowing: non-operating expenses of 60,000 yuan.

Credit: 60000 goods in stock

(2) In July, the idle office building will be rented out, and the accumulated rent including tax for half a year is 56,000 yuan. The accounting treatment of this enterprise is as follows:

Debit: 56,000 yuan from the bank.

Loan: management fee? Other 56000

(3) When buying a car in June+February, 5438, the special VAT invoice obtained indicates the price of 200,000 yuan and the VAT of 32,000 yuan, and its accounting treatment is as follows:

Debit: fixed assets: 200,000 yuan.

Tax payable? Value-added tax (input tax) payable is 32,000 yuan.

Loan: Bank deposit is 232,000 yuan.

Requirements:

Point out whether the above accounting treatment of enterprise A is correct? If it is not correct, make corresponding reconciliation entries. (Without considering the influence of enterprise income tax, the account has been settled on 20 18, assuming that the office building rented by enterprise A adopts the general tax method to calculate the value-added tax).

2. A production enterprise is a general taxpayer of value-added tax, and the business related to fixed assets occurred in July 2065438+2008 is as follows:

(1) Income excluding tax from the sale of self-owned workshops 154 1.3 million yuan. The factory building was purchased in 2004, and the original purchase price was 6,543,800 yuan+0,38,000 yuan. At present, it has depreciated by 6 million yuan, and enterprises choose the simplified method for tax calculation.

(2)* * * The sales revenue is 2.572 million yuan, including 832,000 yuan for equipment A and 654,380,740 yuan for equipment B including tax. When a certain equipment was purchased in 2008, the general invoice obtained at the time of purchase was marked with price tax totaling 6,543,800 yuan. At present, it has depreciated by 200,000 yuan, and the enterprise has not given up the tax reduction for this business; Equipment B was purchased on 20 10, and the special VAT invoice obtained at the time of purchase indicated that the price was 2 million yuan, which has been depreciated by 300,000 yuan.

(3) Rent out a car on July 1 2065438, and charge 60000 yuan monthly rent excluding tax.

It is known that the input tax can be deducted 238,000 yuan in the current month; The fixed assets sold above still have use value.

Requirements:

(1) Calculate the VAT payable by the enterprise in the current month.

(2) According to the above business, make corresponding accounting entries.

Reference answer and analysis

1. Answer and analysis

(1) accounting treatment is incorrect. The products donated by enterprise A should be regarded as sales, and the output tax of value-added tax should be calculated, which will further affect the urban maintenance and construction tax, education surcharge and local education surcharge. Accounts should be reconciled as follows:

Debit: The profit and loss of the previous year was adjusted to 9600.

Loan: Do I have to pay taxes? VAT inspection adjustment 9600

Borrow: 25,000 items in stock.

Loan: the profit and loss of the previous year was adjusted by 25,000 yuan.

Debit: profit and loss adjustment of previous years 960

Loan: Do I have to pay taxes? Urban maintenance and construction tax payable 480

? Education surcharge payable 288

? Local education surcharge payable 192

(2) Incorrect accounting treatment. Office rental income should be recognized as other business income, and pay value-added tax, urban construction tax, education surcharge and local education surcharge. Accounts should be reconciled as follows:

Debit: the profit and loss adjustment (management fee) of the previous year is 56,000 yuan.

Credit: adjustment of profit and loss in previous years (other business income) 50909.09

Tax payable? VAT inspection adjustment 5090.9 1

Debit: profit and loss adjustment of previous years (tax and surcharge) 509.38+0.

Loan: Do I have to pay taxes? Urban maintenance and construction tax payable 254.55

? Additional education fees payable 152.73

? Local education surcharge 10 1.82 shall be paid.

(3) Whether the accounting treatment is correct. From August 20 13, 1 year, general VAT taxpayers can deduct the input tax when they buy their own cars.

2. Answers and analysis

(1)① When the general taxpayer sells the real estate (excluding self-construction) he acquired before April 30th, 20 16, he can choose to apply the simple tax calculation method. The sales amount is the balance after deducting the original purchase price of the real estate or the pricing when acquiring the real estate, and the tax payable is calculated at the tax rate of 5%.

Value-added tax = (1541.3-1380) should be paid for the sales plant? 5%=8.07 (ten thousand yuan)

(2) VAT general taxpayers sell their own fixed assets that cannot be deducted and the input tax amount is not deducted, and the VAT is levied at a reduced rate of 3% according to the simple method; Sales of self-use fixed assets with input tax deducted shall be subject to VAT at the applicable tax rate.

Sales of equipment A should pay VAT =83.2? ( 1+3%)? 2%= 1.62 (ten thousand yuan)

Sales equipment B VAT output tax = 174? ( 1+ 16%)? 16%=24 (ten thousand yuan)

(3) Car rental is a tangible movable property rental service, and VAT should be paid. Taxi VAT output tax =6? 16%=0.96 (ten thousand yuan).

VAT payable by the enterprise in the current month = (24+0.96)-23.8+1.62+8.07 =10.85 (ten thousand yuan).

(2)① Accounting entries in the sales workshop:

Debit: liquidation of fixed assets 780

Accumulated depreciation 600

Loans: fixed assets? Workshop 1380

Debit: bank deposit 1549.37

Loan: fixed assets settlement 154 1.3

VAT payable? Simple tax 8.07

Debit: fixed assets liquidation 76 1.3