1. (multiple-choice questions) A home appliance repair shop has sound accounting, and its annual sales in 20 18 is 6 million yuan, but it has not registered with the competent tax authorities for the qualification of VAT general taxpayer. From 2065438 to March 2009, the factory provided repair services, and collected repair fees and taxes totaling 928,000 yuan; Outsourcing materials, electricity, etc. Special invoices for value-added tax have been obtained, and the corresponding value-added tax amounts to 80,000 yuan. The repair shop should pay value-added tax () ten thousand yuan this month.
A.2.4
B.4.8
C. 10.4
D. 12.8
2. (multiple-choice questions) Among the following behaviors, it is () that is regarded as paying VAT for selling goods.
A. Use the purchased goods for collective welfare
B. use the purchased goods for personal consumption.
C. Use the purchased goods for non-VAT taxable items.
D. use the purchased goods for foreign investment.
3. (multiple choice questions) Among the following items, the one that should pay VAT is ().
A. Insured benefits obtained by the insured
B. Goods transfer involved by taxpayers in the process of asset reorganization
C. taxpayers rent factories.
D. central financial subsidies received by taxpayers
4. (Multiple-choice questions) A cargo transportation enterprise is a VAT taxpayer, and provided cargo transportation services in February 2065438+2009, with a tax-free income of 480000 yuan; Rental of idle vehicles earned tax-included income of 68,000 yuan; Providing vehicle parking service, earning 26,000 yuan including tax. General tax calculation method is selected for the above business. The monthly output tax of this enterprise is () yuan.
94056.92
65256.92
C.59742.95
D.64 152.04
5. (multiple choice questions) A pipeline transportation enterprise is a general taxpayer. On March 20 19, the tax-free income of pipeline transportation was 100000 yuan. Purchasing materials and obtaining special invoices for value-added tax in the current month, amounting to 400,000 yuan, will be deducted from the input tax in the current month. The enterprise actually paid value-added tax () ten thousand yuan in that month.
A. 10.20
B.4.20
6.00
D.3.00
Reference answer and analysis
1. Answer D.
Analysis: If the taxpayer's sales amount exceeds the standard of small-scale taxpayers and fails to go through the registration procedures for ordinary taxpayers, the tax payable shall be calculated at the VAT rate according to the sales amount, and the input tax shall not be deducted, nor shall special VAT invoices be used. VAT payable =92.8? ( 1+ 16%)? 16%= 12.8 (ten thousand yuan).
2. answer D.
Analysis: Providing the purchased goods as investment to other units or individual operators, distributing them to shareholders or investors, and giving them to other units or individuals free of charge is regarded as sales. Option d is correct. Using the purchased goods for non-VAT taxable items, collective welfare and personal consumption is not regarded as sales.
3. answer C.
Analysis: Option A, the insurance compensation obtained by the insured does not belong to the operating income and does not belong to the scope of VAT taxation; Option b, the goods transfer involved by taxpayers in the process of asset reorganization is not the sale of products, but the reorganization of resources, so VAT is not paid; Option D, the central financial subsidy obtained by taxpayers does not belong to operational income, so VAT is not levied.
4. answer C.
Analysis: Goods transportation services are provided, and VAT is paid according to the transportation services, and the tax rate is10%; If idle vehicles are leased, the value-added tax shall be paid according to the tangible movable property leasing service, and the tax rate is16%; Provide vehicle parking service, and pay value-added tax according to real estate leasing service, with the tax rate of 10%. The monthly output tax of this enterprise = 480,000? 10%+68000? ( 1+ 16%)? 16%+26000? ( 1+ 10%)? 10%=59742.95 yuan.
5. answer D.
Analysis: The applicable tax rate of pipeline transportation industry is 10%, and the value-added tax payable is 100? 10%-40? 16%=3.6 (ten thousand yuan), and the pipeline transportation industry will implement the VAT refund policy on demand for the part where the actual VAT tax burden exceeds 3%. The actual tax burden is 3.6/ 100=3.6%, and if it exceeds 3%, then the actual value-added tax paid is 100? 3% = 30,000 yuan.
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