Financial institutions are general VAT taxpayers who declare and pay VAT quarterly. The business in the second quarter of 2008 is as follows:
(1) Loans to enterprises earned interest income of 80 million yuan and interest expenses of1.60 million yuan.
(2) Transfer bonds at the selling price of 22 million yuan, and buy bonds at the buying price of 20 17 June140,000 yuan; The financial institution lost 800,000 yuan when transferring bonds in the first quarter of 2008. At the end of 2065438+2008, there was still a negative difference of 1 10,000 yuan in transferred bonds.
(3) Providing financial services to corporate customers and obtaining fee income of 530,000 yuan; Acting as an agent to issue treasury bonds to earn commission income of 670,000 yuan.
(4) Lease the store of resident Jia as a business outlet for 3 years, and the contract stipulates that the rent shall be paid quarterly. Pay the rent tax for this quarter totaling 42,000 yuan, and obtain the special VAT invoice issued by the tax authorities; Purchase ATM equipment and obtain a special VAT invoice, indicating the amount of 6,543.8+0,000 yuan and the tax amount of 6,543.8+0.3 million yuan. The equipment has been recorded as a fixed asset.
The above income includes tax. The relevant bills obtained in this quarter are all declared and deducted from the input tax according to regulations.
Requirements: According to the above information, answer the following questions.
1, business (1) output tax is () ten thousand yuan.
A.362.26
480.00
C.384.00
D.452.83
Calculation of tax payable for loan service in examination center
Answer d
Problem-solving ideas loan services, with all the interest and interest-based income obtained from providing loan services as sales, without deducting interest expenses. Business (1) output tax =8000/( 1+6%)×6%=452.83 (ten thousand yuan).
2. Business (2) The output tax is () ten thousand yuan.
A.35.09
B 40.75
C.43.20
D. 124.53
Calculation of tax payable on transfer of financial commodities in test sites
Answer b
For the transfer of financial goods, the balance after deducting the purchase price from the selling price is the sales amount, and the positive and negative difference of the transferred financial goods is the sales amount after breakeven. If there is a negative balance after the offset, it can be carried forward to the next tax period to offset the sales amount of transferred financial commodities in the next period. However, if there is still a negative balance at the end of the year, it may not be transferred to the next fiscal year.
The loss in the first quarter of this project can be deducted when calculating the income in the second quarter, but at the end of 20 18, there is still a negative difference of1000,000 yuan transferred into bonds, which cannot be carried forward; Business (2) Output tax = (2200-1400-80)/(1+6%) × 6% = 40.75 (ten thousand yuan).
3. Business (3) The output tax is () ten thousand yuan.
A.6.79
B.3. 18
3: 00.
D.7.20
Calculation of the output tax of financial services directly collected by the test center
Answer a
The way to solve the problem is to directly charge the financial service fee and calculate the output tax in full according to the handling fee charged; Business (3) Output tax =(53+67)/( 1+6%)×6%=6.79 (ten thousand yuan).
4. The financial institution should pay value-added tax () ten thousand yuan this quarter.
A.486.54
487. 17
477.72
D.487.35
Calculation of VAT Taxable Amount in Test Sites
Answer b
Total output tax for solving the problem =452.83+40.75+6.79=500.37 (ten thousand yuan);
The input tax can be deducted by paying the quarterly rent and obtaining the special VAT invoice issued by the tax authorities;
Deductible input tax = 4.2/(1+5%) × 5%+13 =13.2 (ten thousand yuan),
Value-added tax payable by this financial institution this quarter = 500.37-13.2 = 487.17 (ten thousand yuan).
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