Daily practice of "Tax Law 1" - 2020 Tax Agent Qualification Examination
1. (Single-choice question) A certain enterprise is a general taxpayer of value-added tax. In February 2019, The enterprise donated a piece of used equipment to a welfare institution in this city. The equipment was purchased in February 2015 and a special VAT invoice was obtained, indicating the price of 800,000 yuan and the value-added tax of 136,000 yuan (the input tax has been deduction), the equipment has been depreciated 380,000 yuan, and the enterprise should pay value-added tax ( ) 0,000 yuan for donating this equipment.
A.0
B.6.08
C.6.72
D.12.8
2.( Multiple choice question) A food factory is a small-scale taxpayer of value-added tax. In March 2019, a batch of pastries was sold, and the sales volume including tax was 40,000 yuan. The tax-controlled cash register was approved by the competent tax authority to purchase a tax-controlled cash register. The ordinary invoice obtained stated the price of 1,800 yuan. The food factory should pay value-added tax ( ) yuan for the month. (Note: The preferential VAT exemption policy for small-scale taxpayers whose monthly sales are less than 100,000 yuan is not considered)
A.916.77
B.111.05
C.1112.62
D.1165.05
3. (Single-choice question) Garment Factory A is a general taxpayer of value-added tax. In September 2019, it sold 300 sets of clothing to Company B. The price excluding tax is 700 yuan/set. Since Company B purchased a large quantity, Garment Factory A gave Company B a 30% discount and issued a special value-added tax invoice based on the original price. The discount amount was noted in the "Remarks" column of the same invoice. The output tax of garment factory A for the month is ( ) yuan.
A.27300
B.35700
C.36890
D.47600
4.( Multiple choice question) In December 2019, a futures exchange was entrusted by a customer to conduct physical delivery of corn transactions. The special value-added tax invoice issued by the futures exchange indicated the price of 12 million yuan. The special value-added tax invoice issued by the supplying member unit was obtained. The price was 10 million yuan; the futures exchange purchased low-value consumables for office use that month, and the special value-added tax invoice obtained stated the price was 200,000 yuan. The futures exchange shall pay value-added tax ( ) for that month.
A.198,000 yuan
B.180,000 yuan
C.234,000 yuan
D.260,000 yuan
p>
5. (Single-choice question) A general taxpayer in the service industry is subject to the super deduction policy. In August 2019, the output tax for general taxable items was 1.5 million yuan. The input tax for the current period was all 1.2 million yuan for general taxable items. The tax credit left over from the previous period was 200,000 yuan. The additional tax deduction carried forward from the previous period. The balance is 50,000 yuan; the sales volume of simple tax calculation items is 1 million yuan (excluding tax), and the collection rate is 3%. There are no other tax-related matters. The incorrect statement about the taxpayer's current payment of value-added tax is ().
A. The tax payable before deductions for general tax items is 100,000 yuan
B. The total tax deduction available for the current period is 170,000 yuan
C. The tax payable after deductions for general tax items is -70,000 yuan
D. The tax payable for the current period is 30,000 yuan
Reference answers and analysis< /p>
1. Answer C.
Analysis: The enterprise should pay value-added tax for donating this equipment = (80-38)? 16% = 6.72 (ten thousand yuan).
2. Answer A.
Analysis: Small-scale VAT taxpayers purchase tax-controlled cash registers and obtain special VAT invoices after approval by the tax authorities, which can be used to offset the current tax payable; when purchasing tax-controlled cash registers, they obtain For ordinary invoices, the tax payable for the current period can also be calculated as a credit. Therefore, the value-added tax payable by the food factory for the current month = 40,000? (1+3%)? 3%-1,800? (1+16%)? 16% = 916.77 (yuan).
3. Answer A.
Analysis: The output tax of garment factory A for the month = 700?300?13%=27,300 (yuan).
4. Answer B.
Analysis: The value-added tax on goods futures is calculated on a per-time basis. The input tax amount is the tax amount indicated on the special value-added tax invoice issued by the supplying member unit when the goods are delivered. Various inputs incurred by the futures exchange itself Taxes are not deductible.
Value-added tax payable = 1200?9%-1000?9%=18 (ten thousand yuan).
5. Answer C.
Analysis: General tax calculation items: tax payable before deduction = 150-120-20 = 100,000 yuan;
The amount of additional deductions that can be deducted in the current period =5+120?10%=17 (ten thousand yuan);
Tax payable after deduction =10-10=0 (ten thousand yuan);
Added deduction Balance = 17-10 = 7 (ten thousand yuan);
Simple tax calculation items: tax payable = 100?3% = 3 (ten thousand yuan);
Tax payable Total: Tax payable for general tax calculation items + Tax payable for simple tax calculation items = 0 + 3 = 3 (ten thousand yuan).
?