浙大《税法(专)》离线作业（Zhejiang University tax law (special) offline homework）.docVIP

浙大《税法(专)》离线作业（Zhejiang University tax law (special) offline homework） Zhejiang University tax law (special) offline homework Calculation questions (a total of 5 questions, 20 points per subject, 100 points) 1., an industrial enterprise (VAT general taxpayer), January 2011 purchase and sale business is as follows: (1) the purchase of raw materials, a batch of inspection and acceptance, warehousing, access to the anti counterfeit fiscal system issued by VAT invoices specified on the price, taxes were 500 thousand yuan, 85 thousand yuan; (2) the purchase price of steel is 200 thousand yuan and 34 thousand yuan on the VAT invoice issued by the anti fake tax control system, which purchases 20 tons of steel and is not in storage; (3) a group of agricultural products which are directly purchased from farmers for production and processing, and the purchasing documents approved by the tax authorities shall indicate that the purchase price is 420 thousand yuan, and the freight charges are 48 thousand and 900 yuan, so as to obtain the freight invoice; (4) sell a batch of goods, the goods have been issued and completed bank collection procedures, but the payment has not arrived, to the buyer issued a special invoice marked sales of 820 thousand yuan; (5) this month will be purchased 20 tons of steel and 20 tons of steel stock price (offset VAT) transferred to the enterprise construction engineering products warehouse; (6) 30, electricity power supply bureau received notice: this month a total consumption of 20000 degrees, including: Production Department staff canteen consumption 19000 degrees, 1000 degrees, shall pay the monthly tariff, indicated on the VAT invoice price of 40 thousand yuan, 6 thousand and 800 yuan of value-added tax, the tax has been paid through the bank; (7) 31, tap water company water notice: this month a total consumption of 20000 tons, the production of 18000 tons of water, the staff canteen, 2000 tons of water, pay water charges, special VAT invoice tax