增值税计算题（VAT calculation）.docVIP

增值税计算题（VAT calculation） [practice 2-1] a machine tool factory (VAT general taxpayer) in 2010, a month of outsourcing projects are as follows (assuming the purchased goods have acceptance warehousing related bills this month in authentication and deduction): (1) purchased steel, price of 50000 yuan, the special VAT invoice tax 8500 yuan. (2) the price of the purchased coal is 10000 yuan, and the VAT invoice is marked 1300 yuan. (3) the price of 30000 yuan for the purchased cooperative parts, and the VAT invoice is marked 5100 yuan. (4) the purchase of low value and easy to consume goods is 6500 yuan, of which 4000 yuan is purchased from the general taxpayer, and the VAT invoice is marked 680 yuan, and the goods purchased from the small-scale taxpayers are 2500 yuan, and the invoices are not marked with the tax amount. (5) the price of the purchased production power is 2000 yuan, and the VAT invoice shows the tax amount of 340 yuan. (6) the price of the purchased production water is 1000 yuan, and the VAT invoice is marked 60 yuan. Following the factory this month sales: (1) the collection withacceptance settlement sales to a factory machine 60000 yuan (excluding tax), goods have been issued, the collection has been in the bank for payment has not been received. (2) the installment payment method is sold to the plant machinery, the price is l00000 yuan (excluding tax), the goods have been issued, the contract stipulates that the maturity of this month, the purchase price of 40000 yuan, but actually only recover the payment of 20000 yuan. (3) use other settlement methods to sell to machine tools and fittings of factory C, the price is 80000 yuan (excluding tax), the goods have been issued, the payment has been received. According to the above data, the calculation of value added tax on the factory this month. First, calculate the output tax of this month. This month the factory sales of goods is divided into collection, settlement and other payment installment three. I