1. Theoretically, the value-added amount as the object of VAT taxation refers to ().
A.V+M
B.V
C.M
D.C+V+M
[Answer] A.
[Analysis] Theoretically speaking, the added value is the newly created value part of the enterprise in the process of production and operation, that is, the V+M part of the value of goods or services, which is equivalent to China's net output value or national income.
2. According to the different treatment methods of purchased fixed assets in the deduction project, the value-added tax can be divided into ().
A. Productive value-added tax
B. income-based value-added tax
C. consumption value-added tax
D. Control of value-added tax
[answer] ab.c
[Resolution] Value-added tax can be divided into production value-added tax, income value-added tax and consumption value-added tax according to the different treatment methods of purchased fixed assets.
3. The characteristics of consumption-oriented value-added tax include ().
A. Promote the standardized management of tax deduction with invoices
B. The statutory added value is greater than the theoretical added value.
C. the legal added value is less than the theoretical added value.
D. directly use the value-added amount as the tax basis.
[answer]
A.C
[Resolution] It is best to standardize the calculation method of invoice tax deduction for consumer value-added tax, because fixed assets outsourcing invoices can deduct all the tax paid at one time, which is convenient for operation and management.
4. When designing the VAT tax system, the state does not consider or basically does not consider the macro-control effect of the tax system on the economy, but the market allocates resources without government intervention, so the characteristic of VAT is ().
A. it has the nature of neutral taxation.
B. The tax burden is transitional
C. the stability and timeliness of the organization's financial revenue
D. widespread and persistent expropriation
[Answer] A.
[Resolution] The so-called tax neutrality means that taxes have no influence on economic behavior, including enterprise production decision-making and production organization forms, and the market plays a fundamental and leading role in resource allocation. Value-added tax has little influence on production and business activities and consumption behavior, which makes value-added tax have the characteristics of neutral taxation.
5. "People's Republic of China (PRC)" in the current concept of VAT taxpayer means () selling goods in China.
A. Place of departure
B. Final place of sale
C. Place of payment of goods
D. Location of the enterprise
[Answer] A.
[Resolution] This question examines the understanding of the concept of VAT taxpayer.
6. The annual sales of a department store in 2009 was 600,000 yuan. On March 438+00, 2065, it was sold to a batch of consumer daily necessities, with a total payment of 30,900 yuan. For the goods purchased in that month, the special VAT invoice indicates that the price is 26,000 yuan, so the taxpayer's VAT taxable sales amount is () yuan.
30,000 dollars
B 3 1200
C.29434
26666.67
[Answer] A.
[Resolution] The department store's annual taxable sales are below 800,000 yuan, and it is a small-scale taxpayer. Since June 65438+ 10/day, 2009, the tax rate of 3% is applicable. The total payment for goods in March was 30,900 yuan, including value-added tax, which should be deducted when calculating the taxable sales of value-added tax.
30900÷ (1+3%) =30000 yuan.
7. According to the provisions of the current value-added tax system, the following acts should be based on "providing processing, repair and replacement services" to collect value-added tax is ().
A. the store service department repairs watches for customers.
B. One enterprise is entrusted to process clothes for another enterprise.
C. One enterprise repairs boilers for another enterprise.
D. the garage repairs cars for the factory
[Answer] BC
[Resolution] Option A, repairing watches for customers belongs to after-sales service, not entrusted maintenance. Option d, the repair and replacement services provided by the company are not subject to VAT.
8. The following acts are regarded as selling goods, and value-added tax shall be levied ().
A. A shop sells children's clothes for a clothing factory.
B. A wholesale department will use some purchased drinks as employee benefits.
C. An enterprise uses outsourced cement for infrastructure projects.
D an enterprise uses outsourced washing powder for personal consumption.
[Answer] A.
[Resolution] Option A is sales agency business.
9. The basic feature of mixed sales behavior is ().
A. including sales of goods and non-taxable services
B.it happens in the same sales behavior.
C. obtaining payment from the buyer
D. Collecting money from different buyers
[answer] ab.c
[Analysis] The characteristic of mixed sales behavior is that the sale of goods and the provision of taxable services are realized by the same taxpayer, and the price is obtained from a buyer at the same time.
10. Among the following mixed sales behaviors, the value-added tax should be levied ().
A.this hotel provides catering service and sells drinks.
B the telecommunication department sells mobile phones by itself and provides paid telecommunication services for customers.
C. The decoration company contracts materials to decorate the house for customers.
D. retail stores sell furniture and deliver it to your door after payment.
[answer] d
[resolution] option AB. C. levy business tax. Option d is that the mixed sales behavior of goods sold by the unit should be subject to VAT.
1 1. According to China's current VAT regulations, taxpayers should pay VAT for providing the following services ().
A. auto repair
B. House repair
C. House decoration
D. Entrusting the processing of liquor
[answer]
A.D
[Solution] option
The repair and decoration of houses fall within the scope of business tax and construction tax.
12. Among the following acts of taxpayers, () belongs to mixed sales, and VAT is applicable.
A. A transportation company transported a batch of timber from place A to place B and sold it to a trading company, achieving sales of 56,000 yuan.
B. The mail and parcel delivery business income of a post office is 200,000 yuan, and the sales income of postal supplies is 5,000 yuan.
C. An aluminum alloy production enterprise sells aluminum alloy products and is responsible for installation, achieving sales of 8 million yuan.
D A photo studio sells picture frames while taking photos, with a monthly income of 1.2 million yuan.
[answer]
A.C
[Solution] option
B.d. all belong to mixed sales and need to pay business tax.
13. Mixed sales and concurrent operation are the provisions that distinguish the boundaries between value-added tax and business tax, and the difference lies in ().
A. Mixed sales involve both goods sales and non-VAT taxable services, while part-time operation means that the same taxpayer has both industrial production and commercial wholesale and retail.
B. Mixed sales refer to goods sales, payable VAT services and non-VAT taxable services occurring on the same taxpayer, and part-time sales refer to goods sales and non-VAT taxable services occurring in the same sales behavior.
C mixed sales means that goods sales and non-VAT taxable services occur in the same sales behavior, and concurrent operation means that goods sales, VAT payable services and non-VAT taxable services occur in the same taxpayer.
D in mixed sales, the sale of goods and the provision of non-taxable services occur at the same time in the same buyer, and the sale of goods and the provision of taxable services at the same time do not occur at the same time in the same buyer.
[answer]
C.D
[Resolution] The so-called mixed sales behavior refers to some sales behaviors in real life involving both goods and non-VAT taxable services (referring to labor activities that fall within the scope of business tax), that is, the same sales behavior includes both selling goods and providing non-taxable services. The so-called non-taxable service means that the taxpayer's business scope includes not only selling goods and taxable services, but also providing non-taxable services.
14. According to the current VAT system, the following items are subject to VAT ().
A. Financial leasing business
B. Production of philatelic products
C. Revenue from publishing newspapers and periodicals by postal departments
D. Commodity futures delivery link
[answer]
B.D
[Resolution] Option A, financial leasing belongs to the taxation scope of business tax, finance and insurance. Option c, the income from newspapers and periodicals issued by the postal department belongs to the taxation scope of business tax in the post and telecommunications industry.
15. The following statement is inconsistent with the relevant provisions of the tax law ().
A. Consigned goods sold by consignment shops
B. The groundwater collected by the factory for production shall be subject to VAT.
C. Power companies charge power generation enterprises for network access, and do not levy value-added tax, but levy business tax.
Four, the state administrative organs to exercise management functions issued by the license, license plate and related documents to obtain fee income, no value-added tax.
[answer]
B.C
[Resolution] Option B, the groundwater extracted by the factory is used for production, which belongs to the exploitation of unprocessed natural water and is not subject to VAT. Option C, the power company should levy value-added tax instead of business tax on the internet access fees charged by power generation enterprises.
16. VAT is not levied for the following acts of taxpayers ().
A. Self-employed people sell newspapers and periodicals
B. Sale of philatelic products by postal departments
C. Sports lottery issued by the State Sports General Administration
D the transportation company sells the goods and is responsible for transporting the sold goods.
[answer]
B.C
[Resolution] Option B, the postal department collects business tax on the sales of philatelic products, and does not collect value-added tax. Option c, the issuance income of sports lottery is not subject to VAT.
17. Zero VAT rate means ().
A. the goods purchased by taxpayers do not include tax.
B. The taxpayer's tax payable in this link is zero.
C. the taxpayer's future link tax is zero.
D the overall tax burden of taxpayers producing and selling goods is zero.
[answer] d
"Resolution" Zero tax rate is a tax rate expressed by zero, which is a way of tax exemption, indicating that the holder of taxable objects has the obligation to pay taxes, but does not need to pay taxes.
18. The current basic VAT rate is 17%, and its corresponding taxable value price does not include tax. If converted into in-price tax, the out-of-price tax rate of 17% is equivalent to the in-price tax rate of ().
14.329%
14.5299%
20.48%
D. 14%
[answer] b
[Resolution] Assuming that the tax-free price is taxable value 100 and the value-added tax is 17, the taxable value is 1 17 and the value-added tax is 17. At this time, the tax rate of extra tax is 17 ÷ 65438+.
19. The machinery factory that produces sprayers is the general taxpayer of value-added tax. In March 2008, we produced and sold sprayers, and the income excluding tax was 500,000 yuan, and the income from maintaining sprayers for farmers was 654.38+10,000 yuan. The tax amount indicated on the special VAT invoice for spare parts purchased in that month is 34,000 yuan, and the spare parts have been put into storage. Then the value-added tax payable by the factory in March is () ten thousand yuan.
A.4.25
B.4.4
C.4.55
D.6.8
[answer] c
[Resolution] Sprayers belong to "agricultural machinery" and are subject to the low tax rate of 13%.
50×13%+10 ÷ (1+17% )×17%-3.4 = 4.55 (ten thousand yuan)
20. The following goods are subject to the VAT rate of 13% ().
A. Agricultural tractors
B. Agricultural vehicles
C. primary products of various animals and plants cultivated artificially and naturally.
D. canned aquatic products
[answer]
A.C
[Resolution] Option B, agricultural vehicles do not belong to "agricultural machinery" and the low tax rate of 13% is not applicable. Option D, canned aquatic products are not agricultural products after processing, and the tax rate is 13%.
2 1. Among the sales of the following goods, the one exempted from VAT is ().
A. Tobacco leaves
B. ancient books
C. books
D. traditional Chinese medicine decoction pieces
[answer] b
[Resolution] Old books are exempt from value-added tax.
22. In February, 2008, a store (small-scale taxpayer) sold color TV sets in the form of trade-in, issued 38 ordinary invoices, and received a payment of 80,000 yuan, with a deduction of 30,000 yuan for second-hand goods discount, so the value-added tax payable by the store in that month was () yuan.
A.4230.77
6226.42
3076.92
D.4528.30
[Answer] A.
[Resolution] Taxpayers selling goods (except gold and silver jewelry) in a trade-in way shall determine the sales amount according to the sales price of new products in the same period.
(80000+30000) ÷ (1+4%) × 4% = 4230.77 yuan.
Taxpayers who sell goods by repaying the principal shall not deduct the repayment expenditure from the sales.
23. A piano factory is a general taxpayer of VAT. This month, I sold the piano in the form of "repaying the principal", issued 20 ordinary invoices, and collected a total of 250,000 yuan. After deducting the reserve for repayment of principal, the enterprise will handle sales of 230,000 yuan according to the regulations, and the taxable sales of value-added tax will be () million yuan.
A.25
b23
2 1.37
D. 19.66
[answer] c
[Resolution] Repayment of principal shall not be deducted from repayment of principal.
VAT taxable sales = 25 ÷ (1+17%) = 21.37 (ten thousand yuan)
24. For the deposit charged by taxpayers for renting or lending packaged goods for sale, the correct tax calculation method of VAT is ().
A. Sales tax will not be levied if it is accounted separately, and it will be levied if it is overdue.
B the margin of liquor packaging materials shall be fully incorporated into the sales tax, and the margin of other goods shall be accounted for separately and not incorporated into the sales tax.
C in any case, value-added tax should be calculated and paid in combination with sales.
D. The packaging deposit collected from the sale of other alcoholic commodities except beer and yellow wine shall be incorporated into the current business tax. If the deposit of other commodities is kept separately and is not overdue, the value-added tax shall not be calculated and paid.
[answer] d
[Resolution] This question examines the provisions of value-added tax related to parcel deposits.
25. A general VAT taxpayer buys a batch of duty-free agricultural products, and the purchase price paid to agricultural producers is 10000 yuan, of which the agricultural specialty tax is withheld and remitted 1000 yuan. After acceptance and warehousing, the loss caused by poor management personnel is 65,438+0/4, so the allowable input tax deduction for this business is () yuan.
A.675
B.750
About 1000
D. 1 100
[answer] b
[Resolution] The agricultural specialty tax withheld and remitted can be incorporated into the input tax allowed to be deducted from the purchase price of duty-free agricultural products.
Deductible input tax =10000×10 %× (1-1/4) = 750 (yuan).
26. An industrial enterprise (VAT general taxpayer) produced duty-free product A and taxable product B at the same time in March 2008. During this period, 50 tons of diesel oil was purchased. It is known that the price on the special VAT invoice for this batch of diesel oil is 87,300 yuan and the tax amount is 1484 1 yuan. The total sales revenue of products in that month was 250,000 yuan, of which the revenue of product A was 65,438+.
A. 17659
13563.6
C.4659
D. 10595.4
[answer] d
[Resolution] Diesel oil shared by duty-free products and non-duty-free products should be deducted from the burden of duty-free products before the VAT input tax can be deducted.
(250000- 10000) × 13%- 1484 1484 1 × 100000 ÷ 250000 = 65438.
27. VAT recovered by the general taxpayer due to withdrawal or discount shall be deducted ().
A. withdrawal or discount of current input tax.
B. the output tax of the current period in which inventory withdrawal or discount occurs.
C. Input tax amount of the current period in which purchase returns or discounts occur.
D. the output tax for the current period of the return or discount.
[Answer] A.
[resolution] The tax law stipulates that the value-added tax recovered by the general taxpayer from the seller for the return or discount of the purchased goods shall be deducted from the current input tax when the return or discount of the purchased goods occurs. If it is not deducted according to the regulations, resulting in a false increase in the amount of tax, not paying or underpaying the value-added tax is an act of tax evasion and will be punished as tax evasion.
28. By the end of 2008, among the following VAT general taxpayer vouchers, the input tax can be calculated, and the one allowed to be deducted from the output tax is ().
A. Ordinary invoices obtained by purchasing duty-free agricultural products
B. Ordinary invoices obtained by purchasing fixed assets to pay freight.
C. Special invoices stamped with the special stamp for taxpayers' invoices issued by the tax office and the special stamp for VAT invoices issued by the tax authorities.
D. special invoices for value-added tax obtained by purchasing duty-free drugs
[answer]
A.C
[Resolution] Option A, since June 65438+ 10/day, 2002, general VAT taxpayers buy agricultural products sold by agricultural producers or buy agricultural products from small-scale taxpayers, and the input tax is deducted according to the purchase price and the deduction rate 1 3%. Option C, the general VAT taxpayer purchases goods (except fixed assets) and sells taxable goods, and the input tax is allowed to be deducted from the goods issued by the billing taxpayer or billing unit in transport invoice.
29. A foreign trade import and export company imported a batch of cars, the CIF price was 20 million yuan, the tariff was 20 million yuan, the applicable value-added tax rate for cars was 17%, and the consumption tax rate was 5%, so the value-added tax that the company should pay was () ten thousand yuan.
A.680
375.79
C. 1395.79
D.7 15.79
[answer] d
[Resolution] The customs duty-paid price of imported goods is based on the CIF price approved by the customs, and consumption tax shall be added if there is consumption tax.
2000+2000+2000+20001-5 %× 5% ]×17% = 715.79 (ten thousand yuan)
30. According to the special VAT invoice and other regulations, the settlement methods with the date of delivery of the goods as the time limit for issuing the special VAT invoice include ().
A. Advance payment
B. Entrust the bank to collect money
C. Payment by installment
D. consign the goods to others for sale.
[answer]
A.B
[Resolution] Option C, the goods are sold in installments, that is, the payment date agreed in the contract. Option d, deliver the goods to others for consignment, which is the day when the consignment list sold by the consignment unit is received.
3 1. According to the time limit for issuing special VAT invoices, the following statement is incorrect ().
A. If advance payment, collection acceptance and entrusted bank collection settlement are adopted, it is the date of shipment of the goods.
B. if payment is made, the date of receipt of payment shall prevail.
C the payment date agreed in this contract is the date when credit sale and installment payment are adopted.
D the date when the goods are delivered to others for consignment is the date when the payment is received from the trustee.
[answer] d
[Resolution] Delivery of goods to others for consignment is the day when the consignment list sold by the consignment unit is received.
32. According to the current value-added tax system, export proceeds are not required for the following export goods ().
A. Goods exported by barter trade and compensation trade
B. Processing exported goods with imported materials and parts
C. Goods exported from foreign contracted projects
D. Goods purchased by enterprises in China and shipped overseas as overseas investment.
[answer] ac.d
33. According to the Provisional Regulations on Value-added Tax, when entrusting a foreign trade enterprise to export as an agent, the information that the entrusting party must provide when applying for tax refund is ().
A. export agent certificate
B. export foreign exchange receipt verification form
C. copy of agency export agreement
D. Special VAT invoice for purchasing export goods
E. declaration form of export goods for export agent.
[answer] ABC. E
34. Among the following items, the certificate that general export enterprises must provide when handling VAT export tax refund is ().
A. special invoice deduction or ordinary invoice for purchasing export goods
B. Sales details of export commodities
C. export receipt documents
Customs declaration form for export goods stamped with customs inspection stamp (export tax refund form)
E. copy of agency export agreement
[answer] ABC.d