1. The adjustment of the scope of vehicle purchase tax is decided by (). Any other department, unit or individual can only conscientiously implement the policies and regulations, and has no right to expand or narrow the scope of vehicle purchase tax without authorization.

A. the State Council

B. State Taxation Administration of The People's Republic of China

C. provincial people's governments

D. Local tax bureau

2. Among the following acts, () belongs to the scope of vehicle purchase tax.

A. A foreign-invested enterprise buys a car for its own use.

B. Cars to be sold by vehicle dealers

C. Enterprises purchase cars for rewarding employees.

D. a car imported by a foreign trade enterprise for sale

3. According to the current vehicle purchase tax regulations, the following statement is wrong ().

A. Overseas students returning to China for service purchase 1 car for their own use with cash, and are exempted from vehicle purchase tax.

B if the vehicle for which the vehicle purchase tax has been paid is returned to the production enterprise or dealer, the taxpayer shall be allowed to apply for tax refund.

C/kloc-0 cars imported by experts who have settled in China for a long time are exempt from vehicle purchase tax.

D agricultural three-wheeled transport vehicles are exempt from vehicle purchase tax.

4.20 181February, Chen Mou bought a passenger car with a displacement of 2.0 liters from the automobile 4S shop (the general taxpayer of value-added tax), paid the price of150,000 yuan, and paid the insurance premium of the automobile 4S shop for 3,000 yuan, and paid the vehicle license fee for 300 yuan and Chen Mou () yuan.

A. 15000.00

B. 1293 1.03

C. 1 1475.00

D.96 15.38

5. An enterprise transferred an office building built in 20 10, and the cost at that time was 5 million yuan. Appraised by the real estate appraisal agency, the replacement cost of the building is 30 million yuan, with a discount rate of 60%. When calculating the land value-added tax, its appraised price is () ten thousand yuan.

A.500

B.3000

C. 1800

D. 1200

Reference answer and analysis

1. answer a. Analysis: The adjustment of vehicle purchase tax collection scope is decided by the State Council.

2. answer a. Analysis: the taxable behavior of vehicle purchase tax refers to the purchase of taxable vehicles for use in China. The purchased taxable vehicles are not for their own use and do not belong to the taxation scope of vehicle purchase tax.

3. answer a. Analysis: Overseas students who return to China for service purchase 1 domestic car in cash, which is exempt from vehicle purchase tax.

4. answer B. Analysis: The insurance premium charged by the seller to the buyer on behalf of insurance, and the vehicle purchase tax and vehicle license fee paid by the buyer are not included in the price, and are not included in the tax basis. Payable vehicle purchase tax = 150000? ( 1+ 16%)? 10% =12931.03 (yuan).

5. answer C. Analysis: Calculate the appraisal price by multiplying the replacement cost price of real estate by the new discount rate. Evaluation price =3000? 60%= 1800 (ten thousand yuan).