Non-resident taxpayer in 2005 and resident taxpayer in 2006.
B. Resident taxpayer in 2006, non-resident taxpayer in 2007.
C non-resident taxpayer in 2005 and 2006.
D In 2006 and 2007, they were all resident taxpayers.
E non-resident taxpayer in 2005, 2006 and 2007.
5. If the taxable consumer goods entrusted for processing fail to fulfill the obligation of collecting and remitting, then (AC).
A. the client pays the consumption tax.
B. the trustee pays the consumption tax.
C impose a fine of more than 50% and less than 3 times of the tax payable on the trustee.
D. Impose a fine of more than 50% and less than 5 times of the tax payable on the trustee.
6. Reasonable expenses related to income actually incurred by the enterprise are allowed to be deducted when calculating taxable income. Including: (ABC)
A, enterprise production costs, expenses b, corporate taxes,
C, corporate losses D, sponsorship fees
7. The following (ABCD) income of an enterprise is tax-free income.
I. Debt interest income
B dividends, bonuses and other equity investment income among eligible resident enterprises.
C. Resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from non-resident enterprises.
D. Income of qualified non-profit organizations
E. Revenue from disposal of national debt
8. The following items shall be subject to value-added tax (ABC).
I. Goods futures
B. Bank's business of selling gold and silver
C. Consigned goods sold by consignment shops
D. the postal department sells stamps.
9. Consumption tax payers have the following behaviors, and their specific tax payment place is (ABCD).
Taxpayers selling taxable consumer goods in other counties (cities) shall report and pay consumption tax to the tax authorities in the place where they sell.
B taxpayers who directly sell taxable consumer goods shall report and pay taxes to the competent tax authorities where the taxpayer's account is located.
3. If a non-individual operator is entrusted to process taxable consumer goods, the entrusted party shall pay the consumption tax to the local competent tax authorities.
D. When importing taxable consumer goods, the importer or his agent shall declare and pay taxes to the customs at the place of declaration.
10. Among the following items, (BC) should not be used as the tax basis for business tax.
A, the construction enterprise does not deduct the total contract amount of the subcontracted project.
B, RMB loans, the balance after receiving interest minus interest payment.
C. All travel expenses charged by domestic travel agencies.
D various fees charged by the entertainment industry to customers, including cigarettes, wine, drinks, fruits, cakes, etc.
Three. Business problem (this big problem is ***5 small questions, each with 8 points and * * * 40 points).
1.In July, an individual operator bought 12000 yuan from a food factory and sold it for 6240 yuan that month. (Taxpayers apply a 4% levy rate) Ask the self-employed how much VAT they have to pay this month.
Snowflake Cotton Mill bought a batch of raw cotton from agricultural producers at a price of 200,000 yuan. The materials have been accepted and put into storage, and the payment is made in cash. The input tax rate of VAT is 13%, so it is necessary to calculate the input tax and make relevant accounting entries.
Guanghua company imported a set of equipment from abroad. The transaction price is USD 500,000 CFR Shanghai, the insurance premium rate is 0.3%, the tariff rate is 12%, the value-added tax rate is 17%, and 100 USD = 634 RMB. Try to calculate the duty payable and make corresponding accounting treatment.
Mingda Automobile Factory donated a self-made light van to the Children's Welfare Institute. The price of this type of bus is 80,000 yuan/vehicle, and the cost is 50,000 yuan/vehicle. Relevant calculation and accounting entries are required.
5. On June 5438+ 10, Lvxianda Travel Agency organized a tour to Singapore and other places, with a tour fee of 200,000 yuan and accommodation and transportation expenses of other domestic units 10000. When leaving the country, it was taken over by an overseas travel company and paid 80 thousand yuan to the travel company. Try to calculate the business tax that the travel agency should pay for this activity and make accounting entries.
(200000- 10000-80000)*5%=5500,
Debit: 5500 additional business tax.
Loan: taxes payable-business tax payable 5500.
Borrow: taxes payable-business tax payable 5500.
Loan: 5500 yuan in the bank.