税收理论与实务-计算题（Tax theory and practice - Calculation questions）.docVIP

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税收理论与实务-计算题（Tax theory and practice - Calculation questions）.doc

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税收理论与实务-计算题（Tax theory and practice - Calculation questions）

税收理论与实务-计算题（Tax theory and practice - Calculation questions） TV University [tax theory and practice] review outline Two. Calculation questions: 1., a business company for value-added tax ordinary taxpayers, the following month purchase and sale of the business: (1), the price of purchased goods the amount indicated in the special VAT invoices 3 million yuan (applicable VAT rate 17%); at the same time to pay the cost of transportation, the freight invoice indicating payment is 20 thousand yuan (calculated by 7% input tax deduction); (2) the sales price specified on the special invoice issued for the sale of goods is 9 million yuan (17% of the VAT rate); (3) processing and producing a number of advertising gifts, distributed to customers, processing units issued special invoices marked processing fee of 30 thousand yuan (17%), the business company provided 60 thousand yuan of materials. Requirements: calculate the trading company this month VAT payable. 1., the input tax =300*17%+2*7%=51.14 (10000 yuan) The amount of 2. =900*17%=153 (million) 3. value added tax = (6-3) *17%=0.51 (million) This month the company VAT payable =153+0.51 51.14=102.37 (million) More TV examination materials and TV assignments can be answered by Baidu TV university! 2. information: (1), a travel company organized a group of 100 tourists travel to Chengde to receive travel expenses 1000 yuan, in the process of tourism tourism by the company to pay 140 yuan per person per room, meals 160 yuan, transportation costs 130 yuan, 70 yuan tickets and other expenses (business tax applicable tax rate of 5%); (2), a financial institution first quarter loan business interest income 9 million yuan, has been lending business interest income 3 million yuan, 2 million 200 thousand yuan loan interest payments on lending business (business tax applicable tax rate of 5%). Requirements: the calculation of the travel company of the tour business and financial institutions in the first quarter of the business tax