A rough diamonds imported by member companies and sold to the domestic market through diamond exchanges are exempt from domestic link value-added tax.
B platinum and its products sold by platinum products processing enterprises and circulation enterprises shall be exempted from value-added tax.
Three, the platinum production and sales of domestic platinum production enterprises to implement the VAT refund policy.
D. Exemption from import value-added tax on imported platinum.
E. The tax payment link of value-added tax on goods futures trading is the physical delivery link of futures.
2. The following statement about the taxable amount calculation period is correct ().
A regarding the determination time of output tax, the general principle is that the determination of output tax cannot lag behind.
B with regard to the deduction time of input tax, the general principle is that input tax cannot be deducted in advance.
C. VAT invoice certification is the premise of input tax deduction.
D from April 20 1 81day, the tax credit rating was changed to four levels: a, b, m and c.
E. If the general VAT taxpayer fails to declare the VAT deduction voucher on schedule due to other reasons than objective reasons, it shall still be implemented according to the current VAT deduction voucher declaration and deduction regulations.
3. The export of the following goods shall be subject to the VAT exemption, credit and tax refund policy ().
A. Goods exported by small-scale VAT taxpayers
B. Cigarettes exported within the national plan
C Second-hand equipment (no special VAT invoice was obtained at the time of purchase, and the special VAT import tariff payment book is complete)
D. Goods re-exported after processing the supplied materials.
E. processing the re-exported goods by feeding.
4. Export enterprises or other units export the following () goods, and the VAT exemption policy is applicable.
A. Contraceptive drugs and devices
B. Goods containing gold and platinum
C. Software products with 9803 commodity codes
D. cigarettes exported outside the national plan
E. Agricultural producers produce their own products
5. () is correct in the following statement about the special sales mode of value-added tax.
A. Taxpayers sell goods at a discount, if the sales amount and discount amount are on the same invoice? Amount? The columns respectively indicate that VAT can be levied according to the discounted sales.
B. Direct selling enterprises sell goods to consumers through direct sellers and directly collect payment from consumers. The sales of direct selling enterprises are the total price and out-of-price expenses they charge consumers.
C. The deposit collected by taxpayers for leasing or lending packaged goods for sale is accounted for separately and has not expired within 1 year, and will not be incorporated into the business tax.
D. packing rent is not included in the sales tax.
E. If a taxpayer sells goods by repaying the principal, it shall not deduct the expenditure on repaying the principal from the sales.
Reference answer and analysis
1.American Council for Drug Education American Anti-Drug Education Committee
Answer analysis: Option B, platinum and its products sold by platinum products processing enterprises and circulation enterprises are still subject to VAT according to the current regulations.
2.ABCE
Answer analysis: Since April 1 day, 2065438, M-level tax credit rating has been added, and the tax credit rating has been changed to five levels: A, B, M, C and D.
3. Accelerated Business Collection and Delivery System (adopted by the US Post Office)
Analysis of the answer: the VAT exemption and refund policy is applicable to the goods that are re-exported after processing.
4.ABCE
Answer analysis: the export of cigarettes in the national plan is exempt from value-added tax.
5.ABCE
Answer analysis: package deposit and package rent cannot be confused. The package rent is an extra fee and will be incorporated into the sales tax when it is levied.