III. Calculation questions

1. An agricultural machinery production enterprise is a general taxpayer of value-added tax, and the following businesses occurred in May 21:

(1) The raw materials were purchased, and the total price tax indicated on the ordinary invoice was 5, yuan, and the raw materials were put into storage; In addition, it will pay the transportation cost of 3 yuan to the transportation enterprise to obtain the goods in transport invoice.

(2) outsourcing agricultural machinery spare parts, the special VAT invoice obtained indicates the price of 14, yuan, and agricultural machinery spare parts worth 9, yuan are produced this month; In addition, it will pay 5 yuan to the transportation enterprise to obtain the goods in transport invoice.

(3) A batch of steel purchased in March was produced at a cost of 85, yuan; A batch of steel purchased in January was used for the project under construction in the enterprise, with a cost of 7, yuan (including transportation cost of 2,79 yuan), and the input tax has been deducted.

(4) A batch of agricultural machinery was sold, and the sales excluding tax was 43, yuan, and the packaging fee and transportation fee were 15, yuan.

(5) Selling a batch of agricultural machinery parts and components, and obtaining tax-included sales of 39, yuan.

(6) provide agricultural machinery maintenance business, and the general invoice issued indicates that the total price tax is 35,1 yuan.

the special invoices for value-added tax and the goods transport invoice obtained by the enterprise passed the certification and were deducted in the same month.

According to the above information, answer the following questions:

71. In May 21, the output tax of this enterprise was RMB ().

a.8646.16

b.68392.33

c.66666.67

d.6615.44

72. In May 21, the input tax deductible for the goods purchased by this enterprise was RMB ().

a.1855.

b.2415.

c.2436.

d.31624.96

73. In May 21, the input tax of this enterprise was transferred out () yuan.

a.8947.3

b.9975.56

c.11635.7

d.1211.

74. In May 21, the value-added tax payable by this enterprise was RMB ().

a.53636.14

b.54217.89

c.55668.3

d.55878.3

2. In 21, the main business of a real estate development company was as follows:

(1) 6 sets of commercial houses were sold. Pre-sale of 1 sets of commercial housing, each with a price of 6, yuan, with an advance payment of 18 million yuan.

(2) A high-grade villa built by a construction enterprise will be valued at 2 million yuan in exchange for the right to use a certain piece of land. As determined by the tax authorities, its price is obviously low. The commissioned development cost of the villa is 26 million yuan, and there is no similar property price in the local area.

(3) sell a self-built office building with a total project cost of 16 million yuan and a price of 25 million yuan.

(4) Selling a project under construction which has been completed by a construction company in the early stage of land development and in the construction stage, and obtaining the transfer income of 5 million yuan.

(5) Donate a house entrusted by a construction enterprise to a local primary school for free, and the entrusted development cost of the house is 5 million yuan.

(6) Take the comprehensive building with the purchase price of 1 million yuan as collateral and borrow 12 million yuan from a commercial bank, with a term of one year and an annual interest rate of 6.8%. According to the agreement, the property is used by the bank during the mortgage period, and the company no longer bears the loan interest. After the expiration of the loan, due to the financial difficulties of the real estate development company and its inability to repay the loan principal, the bank confiscated the mortgaged property with an approved value of 12 million yuan.

(7) Transfer of an office building, with transfer income of 3 million yuan. The office building was purchased last year with an original purchase price of 2 million yuan.

it is known that the profit rate of real estate sales and construction cost is 2%.

According to the above information, answer the following questions:

75. The total business tax payable by the real estate development company for business (1) and business (2) is () ten thousand yuan.

a.163.

b.1664.21

c.172.

d.1754.21

76. The real estate development company should pay business tax of () ten thousand yuan for business (3).

a.226.5

b.184.38

c.174.48

d.125.

77. The real estate development company should pay a total of () ten thousand yuan in business (4) and business (5).

a.181.58

b.268.56

c.275.

d.281.58

78. The real estate development company should pay business tax for business (6) and business (7) totaling () ten thousand yuan.

A.54.8

B.64.8

C.114.8

D.214.8

IV. Comprehensive questions

1. A daily chemical factory is a general taxpayer of value-added tax. The production and operation in September and October of 21 were as follows:

September:

(1) Domestic purchasing business: purchasing a batch of raw materials, with the special VAT invoice indicating the amount of 46, yuan and VAT of 78,2 yuan, paying the purchase freight of 25, yuan and the construction fund of 5, yuan, and obtaining the freight invoice, which resulted in a reasonable loss of 5% due to the breakdown of the transport vehicle during transportation.

(2) Sales business: sales of cosmetics in China, with tax-included sales of 28,8 yuan; Export cosmetics achieved sales of 5, yuan.

(3) other business: the enterprise develops new cosmetics, and the production cost is 12, yuan, of which 5% is used for the continuous production of cosmetics, and the rest is distributed to various distributors as samples.

October:

(1) Import business: a batch of perfume essence was imported, with a foreign purchase price of 2, yuan and a purchase commission of 2, yuan. The transportation and loading fee before loading and unloading in China was 3, yuan, and the insurance premium could not be determined. The insurance premium rate was 3? After paying taxes, the customs will release it and transport it from the customs to the place where the enterprise is located to pay the transportation fee of 7, yuan.

(2) Domestic purchasing business: purchasing labor insurance supplies from small-scale taxpayers, and obtaining a special VAT invoice issued by the tax authorities, indicating that the price excluding tax is 3, yuan; For the purchase of raw materials such as perfume essence, the special VAT invoice indicates the amount of 2, yuan, the VAT amount of 34, yuan, and the purchase transportation cost of 2, yuan and the loading and unloading cost of 5, yuan; The purchased perfume essence is used to produce high-grade cosmetics.

(3) Sales business: On October 5th, the high-grade cosmetics were sold to a shopping mall on credit, with a total price of 7, yuan excluding tax, and the contract stipulated that they should be paid in full on October 15th. On the 15th, the daily chemical factory issued a special VAT invoice according to the actual payment received, indicating the amount of 4, yuan; The daily-use skin care products were sold to agent B in the form of flat sales rebate, excluding tax sales of 8, yuan. This month, the sales performance of the agent reached the standard stipulated in the contract, and the daily chemical factory gave it a rebate of 93,6 yuan and obtained the ordinary invoice issued by agent B.

(4) other business: the large bus purchased by our factory in 29 was presented to the welfare home, and the special value-added invoice for the bus was marked with an amount of 36, yuan, a value-added tax of 61,2 yuan (input tax has been deducted), and a depreciation of 4, yuan has been withdrawn.

related information: the fine tariff rate of imported perfume in this daily chemical factory is 2%, the fine purchase price of purchased perfume in inventory at the beginning of October is 2, yuan, the fine purchase price of purchased perfume in inventory at the end of October is 12, yuan, the urban maintenance and construction tax rate is 7%, the surcharge rate of education fee is 3%, and the tax refund rate is 13%. All the relevant bills obtained this month are in compliance with the provisions of the tax law and are certified and deducted in that month.

According to the above information, answer the following questions:

79. In September 21, the daily chemical factory should refund the value-added tax of () ten thousand yuan.

a.1.66

b.1.95

c.2.24

d.6.5

8. In September 21, the daily chemical factory should pay the urban maintenance and construction tax and the additional education fee of * * * ten thousand yuan.

a.

b..42

c..43

d.1.26

81. In October 21, the import tax of this daily chemical factory was () ten thousand yuan.

a.2.11

b.23.13

c.23.19

d.25.14

82. The following statement about the tax treatment of various businesses in the daily chemical factory in October is correct ().

a. The input tax shall not be deducted when purchasing labor insurance articles from small-scale taxpayers

b. Selling high-grade cosmetics to domestic A shopping mall, and calculating the output tax according to the amount listed in the invoice

c. Selling skin care products to agent B in the form of flat sales rebate. The taxable sales amount is 72, yuan

D. The consumption tax paid for the purchased perfume essence can be deducted from the payable consumption tax according to the number of production recipients

E. Giving the large bus purchased in 29 to the welfare home is regarded as the sales behavior of value-added tax

83. In October 21, the domestic sales link of the daily chemical factory should pay value-added tax () of 1, yuan.

a.13.3

b.13.64

c.18.74

d.2.1

84. In October 21, the domestic sales link of this daily chemical factory should pay consumption tax () ten thousand yuan.

a.6.13

b.12.

c.18.

d.21.

2. A cigarette factory and its customer B cigarette wholesale company are general taxpayers of value-added tax. The transfer price of H brand cigarettes produced by A cigarette factory excluding tax is 12 yuan/carton. In October 21, the production and operation of Cigarette Factory A and Cigarette Wholesale Company B were as follows:

(1) Cigarette Factory A:

purchased tobacco, obtained a special VAT invoice, marked the price of 1.4 million yuan and VAT of 238, yuan, paid the freight of 8, yuan, and obtained the freight invoice of the freight enterprise; 8% of cut tobacco was collected to produce H brand cigarettes, and 1% of cut tobacco was transported to enterprise C for processing cigars, and a special VAT invoice issued by enterprise C was obtained, indicating the processing fee of 18, yuan, the auxiliary materials for mat replacement of 2 yuan and the value-added tax of 34 yuan. Purchase other raw materials and obtain the value-added tax of 5, yuan indicated in the special VAT invoice; Entrust enterprise C to process H-brand cigarettes, and provide the brand of H-brand cigarettes and the taxable value publicized by the tax authorities to enterprise C; A cigarette factory repurchased 2 TEUs of H brand cigarettes produced by enterprise C at a price of 1 yuan per carton excluding tax, and obtained a special VAT invoice.

The sales situation of Cigarette Factory A is as follows:

The newly-developed cigars of our factory are presented as advertising samples for free to local exhibitions, and the production cost is RMB 8,, with no allocation price and prices of similar products.

(2) Cigarette Wholesale Company B:

A special VAT invoice was obtained for purchasing cigarettes, indicating the price of 8 million yuan and VAT of 1.36 million yuan, and the freight expenses for purchasing and selling goods this month amounted to 2, yuan, and a freight invoice was obtained for the freight enterprise; Distribute the H brand cigarettes that have been previously purchased and deducted from the input tax to employees, and the cost is 377,9 yuan (including 27,9 yuan for freight).

The sales situation of cigarette wholesale company B is as follows:

It is known that the cost profit rate of newly developed cigars is 5%.

According to the above information, answer the following questions:

85. Enterprise C should collect and pay the consumption tax of () ten thousand yuan.

a.8.89

b.9.34

c.9.42

d.9.45

86. In October 21, A cigarette factory should pay value-added tax () ten thousand yuan.

a.54.72

b.146.52

c.223.2

d.38.2

87. In October 21, Cigarette Factory A should pay consumption tax of () ten thousand yuan. (excluding the collection and payment of consumption tax)

A.675.97

B.678.77

C.79.57

D.712.37

88. In October 21, B cigarette wholesale company should pay consumption tax of () ten thousand yuan.

a.5.

b.4.75

c.66.25

d.68.75

89. In October 21, the value-added tax (VAT) of RMB 1, yuan should be paid by the cigarette wholesale company B.

a.7.79

b.12.51

c.12.73

d.12.99

9. The following statement about the consumption tax on cigarettes in the wholesale link is true ().

A. Retailers don't collect consumption tax when selling cigarettes

B. B. A cigarette wholesale company should calculate and pay consumption tax when selling cigarettes to cigarette retailers

C. B. A cigarette wholesale company should calculate and pay consumption tax when selling cigarettes to cigarette wholesalers

D. B. A cigarette wholesale company should separately account for cigarette sales and sales of other commodities, and if they are not separately accounted for, they should collect consumption tax

E. B. A cigarette wholesale company should collect consumption tax from cigarette retailers.