选择题,,,,（Choice question,,,,）.doc

选择题,,,,（Choice question,,,,） A [-] example RadioButtonList a winery for the general taxpayer. This month sales to a small scale taxpayer liquor, and ordinary invoice indicating the amount of 93600 yuan; while a separate accounting package deposit 2000 yuan (not yet overdue), this business should calculate the output tax for the winery (). A.13600 yuan B.13890.60 yuan C.15011.32 yuan D.15301.92 yuan [answer] B [analysis] Output tax = [93600 / (117%) 2000 83019 (117%)] x 17% = (13890.60 yuan) A TV company in October (general taxpayer) had the following business: Sales of 9000 color TV sets, each factory price of 800 yuan (excluding tax). Another 1000 to 10 percent off discount sales, discounts and sales also stated on the invoice. 200 the old for new sales, each of the old TV at a price of 200 yuan, the production of 10 color TV sets for collective welfare. Donated to the games 20. The calculation of the output tax of the period. Answer： Output tax = 800 x 9000 x 17%800 x 90% x 1000 x 200 x 17%800 17%800 * * (10+20) * 17% = 1377680 (yuan) The two, the Provisional Regulations on value added tax of goods, refers to (?). A, B C tangible assets tangible assets, intangible assets, real estate D? 4, the Provisional Regulations on value added tax rate of VAT levied on small-scale taxpayers for (?). A, 17%B, 13%C, 6%D, 4%E, 3% 5, the existing policy for agricultural products purchased for the deduction rate (A, 17%B), 13%C, 10%D, 8% 8, the price of the taxpayer is obviously low and without proper justification or the rules specified in section fourth shall be regarded as sales of goods and sales, sales to determine the correct order is () According to A, the average sales price of similar goods of the month to determine the taxpayer, the taxpayer according to the average sales price of the same goods in the recent period according to the composite assessable price determination B, determined by the taxpayer, the average sales price of the same goods in the recent period accor