继续教育会计(国外英语资料).docVIP

继续教育会计(国外英语资料) Make up the tax price = duty pay the tax price + duty + consumption tax The tax payable = the tax rate of the tax rate 【 27 cases 】 One mall imported goods in October. The purchase price of this batch of goods in foreign countries is 400,000 yuan, and the other goods will be shipped to the customs of our country, including the packing, transportation and insurance premium of 200,000 yuan. After the goods have been cleared, the department has paid the VAT on the import and obtained the certificate of tax payment issued by the customs. It is assumed that the shipment of the goods will be sold at home, and it will be able to achieve non-tax sales of 800,000 yuan. Import tariff rate of 15%, VAT rate is 17%. Tariff and VAT taxes are calculated as follows: (1) the price of a tariff is equal to 40 + 20 = 60 (10,000 yuan) (2) pay import duties = 60 times 15% = 9 (10,000 yuan) (3) the tax price of the VAT payable shall be 60 + 9 = 69 (10,000 yuan) (4) the amount of VAT payable shall be equal to 69 x 17% = 11.73 yuan. (5) the sales tax of the domestic sales section is equal to 80 x 17% = 13.6 million yuan. (6) domestic sales should pay VAT = 13.6-11.73 = 1.87 (10,000 yuan) 28 】 【 case In March 2005, an import and export company exported the United States flat cloth 2000 meters, the special invoice for the purchase of goods value-added tax is 20 yuan per square meter, the tax amount is 40,000 yuan, and the tax refund rate is l3 %. The tax return should be 2000 times 20 times 13% = 5,200 yuan. [29] case Some import and export company in June 2005 to buy denim processing into clothing export, obtain a denim special invoices for value-added tax, indicate the tax amount l0000 yuan (tax l3 %), obtains garment processing tax of $2000 (tax about the %). The value of the enterprise should be 10000 x 13% + 2000 times 17% = 1640 (yuan). 30 】 【 case In March 2002, an import and export company has the following business: On March 1, we imported a shipment of corn in the for