消费税习题集(一)(国外英语资料).docVIP

消费税习题集(一)(国外英语资料) Consumption tax collection (1) One, single choice question The taxable consumer goods used by the taxpayer for the production of taxable consumer goods in continuous production. A: no taxes, no taxes, no tax, no tax, no tax The answer a. Taxpayers will use the taxable consumer goods to be used for the continuous production of taxable consumer goods, without paying taxes, and only the consumption tax of the final product. 2, a car manufacturer will give a new development car to a university, and the sales value of the VAT should be equal to (B). A. manufacturing cost (1 + cost margin) B. manufacturing cost (1 + cost margin) + consumption tax Manufacturing cost (1 + cost margin) (1 + consumption tax) Manufacturing cost (1 + cost margin) (1 + VAT) The answer B (1 - consumer tax rate) (1 - consumer tax rate) The consumption tax is mainly used in the () section. A. circulation b. consumption c. exports d. exports The answer C [resolution] consumption tax is the duty of links including production, processing, import and retail link (limited to gold and silver jewelry, diamond and platinum), mainly is should not include the link of circulation and consumption. The national average cost profit margin for taxable consumer goods is determined by (). A. the state administration of taxation, b. the state council of the state council, the ministry of finance, the ministry of finance, and the municipality directly under the central government The answer a. There are 17 cost-profit margins for consumer goods, determined by the state administration of taxation. 5, a foreign trade import and export company that month 140 cars imported from Japan, each customs tariff customs value is 80000 yuan, known car tariff rate is 110%, the consumption tax rate is 5%. Import these cars should pay () the consumption tax. A. 61.6 b. 123.79 c. 56d. 80 The answer B Imported goods plan tax basis for parsing 】 【 (tariffs customs value +) present (1 - a consumption tax), [(140 x 140