1. VAT tax return 14 (applicable to general VAT taxpayers)? Input tax transfer out? Column data, the following () is not reflected in this column.

A drugs confiscated by the drug business unit of the food and drug administration according to law

B. An electrical appliance company will decorate its workshop with purchased steel.

C. Buildings demolished due to illegal activities

D. A shopping mall will use the purchased goods for the collective welfare of employees.

2. The deductible input tax of a restaurant in July 20 19 is 300,000 yuan, and the input tax of moldy and deteriorated raw materials transferred due to poor management is 30,000 yuan, of which the input tax of raw materials purchased this month is 6,543,800 yuan, and the input tax purchased and deducted before March 20 19 is 6,543,800 yuan. The present deductible of this restaurant is () ten thousand yuan.

A.2.7

B.2.82

C.2.88

D.3. 17

3. A self-operated export production enterprise is a general taxpayer of value-added tax, the tax rate of export goods is 13%, and the tax refund rate is 1 1%. From 2065438 to July 2009, the related business was: purchasing a batch of raw materials, and the price indicated in the special VAT invoice was 2 million yuan, and the imported goods were allowed to deduct the input tax of 260,000 yuan and passed the certification. At the end of the last period, the tax was 60 thousand. This month, the sales of domestic goods excluding tax is 6,543,800 yuan, the sales of export goods are equivalent to 2,600,000 yuan, and the price of duty-free imported materials calculated according to the actual consumption method is 6,543,800 yuan. The company's current tax refund amount is ()

A.65438+800,000 yuan

B. 1 1 ten thousand yuan

C.15.8 million yuan

D.17.6 million yuan

4. The following are within the scope of consumption tax ().

A. high-end cosmetics

B. mink coat

C. automobile tires

D. alcohol

5.(20 18) The following does not generate consumption tax liability ().

A. car sales companies sell ultra-luxury cars.

B. Jewelry stores sell gold and silver jewelry.

C. cigarette wholesalers sell cigarettes to retailers.

D. Gift shops sell high-end watches

Reference answer and analysis

1. Answer B. Analysis: None of the options ACD can deduct the input tax, and the deducted input tax needs to be transferred out.

2. Answer C. Analysis: Taxpayers should make additional deductions for the current period according to 10% of the deductible input tax in the current period. If the input tax that has been deducted is transferred out according to the regulations, the deduction shall be reduced accordingly in the current period of transfer. The input tax purchased and deducted before March 2009 is1.8000 yuan. Since there is no deduction, there is no need to reduce or increase the deduction.

Current deductible plus accrued deduction =30? 10%- 1.2? 10%=2.88 (ten thousand yuan)

3. answer c

4. Answer A. Analysis: Option BCD is not the tax scope.

5. Answer D. Analysis: Option D, high-end watches have to pay consumption tax in production and sales, and retail links do not need to pay consumption tax.