1. An auto repair shop signed a trial contract with a machinery import and export company to purchase equipment worth 40 million yuan, and signed a loan contract with ICBC to borrow 40 million yuan for the equipment. Later, for some unknown reason, the sales contract was invalidated, the financial lease contract was changed, and the lease fee was 20 million. According to the above situation, the stamp duty payable by this factory is ().
1500 yuan
15000 yuan
34,000 yuan
7500 yuan
Correct answer: b
Analysis: (1) stamp duty of purchase and sale contract = 40 million yuan × 0.3‰= 12000 yuan, (2) stamp duty of loan contract = 40 million yuan × 0.05‰ =2000 yuan; (3) The financial lease contract is a loan contract, and the stamp duty is 20 million yuan × 0.05‰= 1000 yuan. * * * Stamp duty paid =1200020001000 =15000 yuan.
2. A transportation company signed a transportation contract with a production enterprise to transport a batch of goods from A to B. The contract records that the transportation fee is 500,000 yuan, the insurance premium is 6.5438+0.5 million yuan, and the handling fee is 200,000 yuan. The transportation company should pay stamp duty () yuan for this transportation business.
(A) 150
425 people
250 people
325 people
Correct answer: C.
Analysis: 500,000 yuan× 0.5 ‰ = 250 yuan.
3. Company A signs a purchase and sale contract with Company B, and Company A provides steel with a value of 500,000 yuan to Company B, and Company B provides cement with a value of 600,000 yuan to Company A, and the price difference of the goods is made up by Company A's payment. The stamp duty paid by Company A and Company B is ().
90 yuan
120 yuan
330 yuan
660 yuan
Correct answer: D.
Analysis: In the form of barter.
4. The following acts of foreign-invested enterprises, foreign enterprises and other economic organizations and their institutions in China shall be exempted from stamp duty ()
(1) Taxable vouchers received before199365438+February 3 1.
(2) Other account books opened after 1994 65438+ 10/0/shall be stamped with official seals as required.
(3) The certificates and licenses of property right transfer obtained before 0993+65438+65438 in1October are changed, renewed, altered or transferred after 65438+65438 in1October 0994+0.
(d) Taxable contracts signed before 1 993 65438+February 3 1, but modified after1994 65438+1October1,and the original contract is increased or renewed upon expiration.
Correct answer: a
Analysis: Foreign-invested enterprises, foreign enterprises and other economic organizations and their institutions in China are exempt from stamp duty from 1994 1 and before 1994 1.
Second, multiple-choice questions (this question type ***5 questions, exercises provide true and false control, do not score,)
1. For the main materials or raw materials provided by the entrusting party, the entrusted party only provides processing contracts for auxiliary materials, and the tax basis is ().
Processing or contracting income
(b) the quantity of raw materials provided by the trustee
(c) The quantity of raw materials to be arched by the entrusting party
(d) the number of supporting materials provided by the trustee
Correct answer: a, d
Analysis: If the entrusting party provides a customized contract for raw material processing, the amount shall be subject to a stamp. The entrusting party provides the main materials or raw materials, and the entrusted party only provides the processing contract for auxiliary materials. The total amount of auxiliary materials and processing fees is used as the tax stamp, and the main materials or raw materials provided by the entrusting party shall not use the tax stamp.
2. According to the Provisional Regulations on Stamp Duty, the contract for taxpayers to pay stamp duty is ().
(1) Discounted loan contract
technology transfer contract
loan agreement
(4) Property lease contract
Correct answer: b, c, d.
Analysis: Look at the scope of taxation.
3. The following handling of stamp duty conforms to the provisions of the Stamp Duty Ordinance ().
(a) in the technology development contract, only the amount of remuneration included in the contract is taxed, and the research and development funds are not included in the tax basis.
(two) after the division and merger of the enterprise, it is not necessary to re-register as a legal person, and its original fund account book is invalid.
(3) If a taxable contract is signed overseas and it is not convenient to apply for it overseas, the application formalities shall be handled when the contract is brought into the country.
(d) The rental contract signed between the real estate management department and the individual for living and living should also be sealed.
Correct answer: a, c
4. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of changing the subject of property right, such as the sale, exchange, inheritance, gift and division of property right. Among the following items, there is () which belongs to the scope of taxation of stamp duty property right transfer in China.
title to property
Civil litigation right
Right to register a trademark
Civil dispute right
(e) Right to use know-how.
Correct answer: a, e
Analysis: China's stamp duty property rights transfer documents include five kinds of property rights transfer documents: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right.
5. The business account book in the stamp duty tax item belongs to the financial accounting account book, which is set according to the requirements of the financial accounting system and reflects the production and business activities. According to the different contents reflected in business account books, it can be divided into two categories: account books for recording funds and other business account books. The following account books belong to the scope of taxation ().
(1) Accounting books for enterprises to implement enterprise management and engage in production and business activities.
(two) the account books set up in the enterprise canteen.
(three) the income and expenditure account books set up by the enterprise trade union organizations and self-run schools.
(d) The enterprise adopts the form of classified accounting, and the financial department sets up detailed ledger books in the workshop.
(e) the warehouse keeper's receiving and dispatching account books
Correct answer: a, d
Analysis: See the provisions on business books in the scope of stamp duty collection.
Third, the calculation problem (this question type ***2 questions, exercises to provide right and wrong control, do not score,)
1. The relevant information of a company in 2003 is as follows:
(1) Paid-in capital increased by 2 million yuan compared with 2002.
(2) Sign a two-year loan contract with the bank with a loan amount of 5 million yuan and an annual interest rate of 6%.
(3) Sign a goods-for-goods exchange contract with Company A, with the goods value of this enterprise being 3.5 million yuan and that of Company A being 4.5 million yuan.
(4) Sign a processing contract with Company B, and Company B will provide raw materials with a value of 600,000 yuan, and this enterprise will provide auxiliary materials with a value of 654.38+10,000 yuan, charging a processing fee of1.20,000 yuan.
(5) Sign a technology transfer contract with Company C, and Company C will pay 200 1 to 30% of the profits in 2005.
(6) Sign a transportation contract with the freight company, stating that the transportation cost is 6,543,800 yuan (including the handling fee of 6,543,800 yuan).
(7) Sign a transportation contract with the railway department, stating the transportation fee and storage fee of 250,000 yuan.
Requirements: Answer the following questions about the company:
1. The stamp duty payable for increasing the paid-in capital is RMB ().
a、B、500 C、600 D、 1000
2. The stamp duty payable on the loan contract is RMB ().
a、5000 B、2500 C、250 D、 1500
3. The stamp duty payable for the barter contract is RMB ().
a、 1050 B、 1350 C、2400 D、4000
4. The stamp duty payable for the processing contract is RMB ().
a、50 B、300 C、 1 10 D、66
5. Stamp duty payable on technology transfer contract ()
A, press the 5 yuan decal first.
50 pounds
c、 150
Day 25
6. The stamp duty payable under the freight contract is RMB ().
a、500 B、300 C、45 D、27
7. The stamp duty payable under the railway transportation contract is RMB ().
a、 100 B、 125 C、250 D、75
8. The total stamp duty payable above is RMB ().
3462 B、4060 C、4055 D、4875
Correct answer:
1、D
Analysis: The increased paid-in capital should pay stamp duty = 2 million yuan ×0.5‰= 1000 yuan.
2、C
Analysis: Stamp duty payable on loan contract = 5 million yuan × 0.05‰=250 yuan.
3、C
Analysis: Stamp duty payable for barter contract = (3.5 million yuan, 4.5 million yuan) × 0.3 ‰ = 2,400 yuan.
4、C
Analysis: Stamp duty payable on processing contract = (65438+100,000 yuan120,000 yuan) × 0.5 ‰ =1/kloc-0 (yuan)
5. A.
Analysis: The stamp duty payable for technology contracts shall be levied in 5 yuan first.
6、C
Analysis: Stamp duty payable on freight contract =(65438+ ten thousand yuan -65438+ ten thousand yuan) ×0.5‰=45 (yuan)
7、C
Analysis: Stamp duty payable on railway transportation contract = 250,000 yuan×1‰ = 250 yuan.
8、B
Analysis: stamp duty payable by the company =1000250 2400110545250 = 4060 yuan.
2. Company A started 15 non-capital account book in 2003 and signed the following economic contracts:
65438 signed a product sales contract with enterprise A in June and March, and the number of products sold in the contract was 6000, but the amount was not clear. After verification, the current market price of this product is 70.2 yuan/piece including tax. (The VAT rate of this product is 17%)
2. In May, we signed a one-year revolving loan contract with a financial institution. According to the contract, the loan amount this year is 3 million yuan, and there were five loan incidents in that year, with a total loan amount of 4 million yuan, and each loan amount was within the limit.
3. In June, a construction project contract was signed with enterprise B, with the recorded amount of100000 yuan, including related expenses of100000 yuan. During the construction period, the company subcontracted the hydropower installation project worth 2 million yuan to another construction enterprise and signed a subcontract.
In April and August, a technical contract was signed with enterprise C, with an entry amount of 8 million yuan, including 2 million yuan for research and development.
5. The company signed a warehousing contract with others last year, and the warehousing fee was 654.38+10,000 yuan. However, due to various reasons, the company failed to perform. In June, the company took down the used tax stamps and reused them.
Requirements: According to the information given and the relevant provisions of stamp duty laws and regulations, answer the following related questions: (Unit: RMB)
1. The purchase and sale contract signed by the company in March should be ().
A. Stamp duty will be charged in 5 yuan temporarily, and stamps will be affixed according to actual sales in the future.
B. Stamp Duty 54 yuan
C. stamp duty 108 yuan.
D, tax will not be levied for the time being, and stamps will be affixed according to actual sales in the future.
2. The stamp duty payable on the working capital loan contract signed by the company in May is RMB ().
a、500 B、300 C、200 D、 150
The stamp duty payable for the construction contract and subcontract signed by the company and enterprise B in March and June is ().
A, 2700 yuan b, 3000 yuan c, 3300 yuan d, 3600 yuan.
The stamp duty payable on the technical contract signed with enterprise C in August is ().
A, 250 yuan b, 1200 yuan c, 1500 yuan d, 1800 yuan.
5. The tax authorities can object to the company's stripping and reuse of the used tax stamps.
A. 500 yuan shall be fined b and 1000 yuan.
C. Impose a fine of 50,000 yuan D. Submit it to judicial organs for criminal responsibility according to law.
6. The stamp duty and fine payable by the company in 2003 is RMB ().
a、6 158 B、5658 C、6233 D、6323
Correct answer:
1、C
Analysis: According to the tax law, if the sales contract does not stipulate the amount, the tax payable shall be calculated according to the purchase and sale quantity agreed in the contract and the national quotation or market price. 6000 * 70.2/1.17 * 0.3 ‰ =108 yuan.
2、D
Analysis: According to the provisions of the Stamp Tax Law, the circulating loan contract of working capital signed by the borrower and the borrower is generally signed annually, and the limit is specified. The borrower repays the loan within the prescribed time limit and quota. In order to avoid increasing the burden on the borrower and the borrower, this contract is only subject to the specified amount and is stamped once when it is signed. If a new contract is not signed within the quota, a new seal will not be affixed. Therefore, 300*0.05 ‰= 150 yuan.
3、D
Analysis: According to the provisions of stamp duty, the tax basis of construction and installation project contract is the contract amount, and no expenses can be excluded. If the contracted project is subcontracted or subcontracted, the amount included in the subcontract or subcontract shall be attached separately. The stamp duty payable on this topic is (1000 200) ten thousand yuan ×0.3‰=3600 yuan.
4、D
Analysis: According to the provisions of stamp duty, the tax basis of technology contract is the price, remuneration or use fee contained in the contract, excluding research and development expenses. Therefore, the stamp duty payable =(800-200) ten thousand yuan ×0.3‰= 1800 yuan.
5. A.
Analysis: Relevant provisions of P326 textbook
6、C
Analysis:15 * 5108150 36001800 500 = 6233 yuan.