4. The following item (CD) shall not be deducted from the output tax.

A freight paid for selling goods b waste purchased by production enterprises

C general taxpayers obtain special invoices issued by the tax office to small-scale taxpayers.

D. input tax on purchased goods consumed by products in process and finished products with abnormal losses.

5. The following items are allowed to be deducted from the input tax (BD)

A freight paid for purchasing agricultural products from small-scale taxpayers B freight paid for purchasing goods.

C purchased goods used to produce duty-free goods d duty-free agricultural products purchased from agricultural producers

7. The following items fall within the scope of value-added tax (ABD)

A bank sells gold and silver, and B uses its own goods to do its own infrastructure projects.

C transfer the land use right d give the self-produced goods to others free of charge.

8. Sales amount refers to the total price and other expenses charged by the taxpayer for selling goods or providing taxable services to the buyer. The following items shall be taxed as sales amount (ABD).

A liquidated damages will be collected by B, output tax will be collected by fund C, and packaging rent will be collected by D.

10, under the following circumstances, value-added tax (AD) shall be levied.

Enterprise A entrusts X Winery to process liquor and sell it directly after recycling.

A watch and optical shop repairs glasses for customers.

An enterprise sells a factory building.

Enterprises distribute their products to investors.

13. among the following goods, the low tax rate (AB) of 13% is applicable.

A instant noodles b fresh milk c sanitary insecticide d coal

Value-added tax is levied according to "providing processing, repair and replacement services"

(ABC)

The store service department repairs watches for customers.

Enterprise B is entrusted to process clothes for another enterprise.

Company C repairs boilers for another company, and D garage repairs cars for this factory.