纳税实务练习（Tax practice）.doc

纳税实务练习（Tax practice） 1 a shop (approved by the peoples Bank of China gold and silver jewelry business units) for value-added tax general taxpayer, September 2010 to take the TM approach to consumer sales of 20 gold necklace, each new necklace retail price of 2500 yuan each, the old necklace at a price of 800 yuan, each chain has the price difference 1700 yuan (including tax); make jewelry repair costs 2270 yuan (including tax), sales of gold jewelry 15, achieved sales of 5000 yuan excluding tax. The shop of the business of VAT payable (C yuan). A.5800 B.6020 C.6120 D.5400 Analysis: taxpayers take the old and new way to sell gold and silver jewelry, the actual receipt of the tax free price as the basis for tax. Value added tax on =[20 x 1700 / (1+17%) +2270 / (1+17%) +5000] * 17%=6120 (yuan) 2 the following is true in the statement of VAT (D). A, the sale of liquor package deposit, whether or not returned, and how to calculate the accounting, should be incorporated into the sales tax B. taxpayers shall not apply for tax exemption within 12 months from the month after the taxpayer accepts the declaration of tax exemption from the tax authorities C, belonging to the general taxpayer of tap water company sales tap water according to the simplified method in accordance with the 6% tax rate of value-added tax, at the same time can be deducted the purchase made tap water VAT deduction vouchers indicate tax value added tax D according to the current policy, the amount of tax on the cars purchased by the taxpayers for personal use shall not be deducted [analysis] the package deposit, which is sold in addition to beer and rice wine, shall be incorporated into the sales tax, whether or not returned and how the account is accounted for. The taxpayer shall not apply for tax exemption within 36 months from the next month after the taxpayer accepts the declaration of tax exemption from the tax authorities. For tap water companies which belong to the general taxpayer, tap water sha