"Tax base and practice" task 1 homework answer remember to choose the reference answer Oh, a single choice 9, the tax legal relationship rights object () (difficulty coefficient: easy) A, taxpayers B, taxpayers C, Tax object D, tax basis Student answers: C Reference answer: C 4, China's tax system in accordance with the method and form of classification are () (difficulty coefficient: easy) A, simple tax system B, complex tax system C, direct Tax system D, indirect tax system Student Answer: A Reference answer: B 12, the following belong to the turnover tax is () (Difficulty coefficient: easy) A, value added tax B, corporate income tax C, resource tax D, stamp duty Student Answer: A reference Answer: A 10, the tax burden can be passed on the conditions, the taxpayer is not necessarily ().
(Degree of difficulty: easy) A, the actual taxpayers B, withholding agent C, collection and payment obligations D, corporate students Answer: A Reference answer: A 14, according to the relevant provisions of VAT, the following acts In the tax does not belong to the scope of VAT () (Difficulty coefficient: easy) A, the power station sales of electrical products B, bank sales of gold and silver C, pawn shops dead goods D, housing agencies to provide intermediary services Students Answer: A reference answer: D 6, the following acts, does not belong to value-added tax sales behavior is () (difficulty coefficient: easy) A, an enterprise sales consignment of goods B, an enterprise will be outsourced goods for personal consumption C, A company will be purchased as an investment in goods, provided to other units D, a company will be outsourced goods donated to customers free of charge Answer: B 5, the following goods, the applicable 17% of the general taxpayer VAT rate () (Difficulty coefficient: easy) A, agricultural machinery B, edible vegetable oil C, books D, sofa Student Answer: D Reference answer: D 15, the sale of goods, VAT is the monthly sales point
Difficulty Coefficient: Easy) A, 2000 - 5000 B, 5000 - 10000 C, 5000 - 20000 D, 10000 - 20000 Student Answer: C Reference Answer: C 13, a value added tax General taxpayers to home delivery of clothing sales , A special VAT invoice, indicating the price of 50,000 yuan, the amount of tax 8500 yuan, and the other to open an ordinary invoice transport loading and unloading 234 yuan (of which 34 yuan handling fee), packaging costs 117 yuan, the business tax sales For () yuan.
(Difficulty coefficient: easy) A, 50351 B, 50300 C, 50200 D, 50337 Student Answer: D Reference Answer: B 11, a factory (general taxpayer) to buy a batch of tax-free agricultural products have been warehousing, paid to agricultural producers The price stated on the purchase certificate is 60,000 yuan and the freight paid for the goods is 500 yuan (with ticket). The amount of input tax allowed for this business is () (difficulty coefficient: Yi) A, 7800 B, 7835 C , 6000 D, 6035 Student Answer: B Reference Answer: B 8, due to the negligence of the warehouse manager led to the theft of goods for accounting entries ().
(Degree of difficulty: easy) A, by: pending property damage loans: inventory of goods B, by: pending property damage loans: tax should be paid for inventory of goods - VAT (input tax transferred out) C, by : Pending property damage loans: Taxes payable for inventory of goods - VAT (input tax) D, by: pending property damage loans: Taxes payable - VAT (VAT) Student answers : A reference answer: B 3, due to poor management of the warehouse caused by rotten goods, accounting entries ().
(Degree of difficulty: easy) A, by: pending property damage loans: inventory of goods B, by: pending property damage loans: tax should be paid for inventory of goods - VAT (input tax transferred out) C, by : Pending property damage loans: inventory of goods D, by: pending property damage Loan: Taxes payable - VAT (VAT) Student Answer: B Reference answer: B 1, the following acts as sales , In the accounting treatment does not confirm the income, carried only by cost () (degree of difficulty: easy) A, the goods delivered to other units or personal consignment B, the self-produced goods for personal consumption C, the self Produced goods for collective welfare D, the self-produced goods assigned to the shareholders Answer: A Reference answer: C 7, the following acts as sales, in the accounting process need to confirm revenue is (difficulty coefficient: easy ) A, the goods delivered to other units or personal consignment B, the production of goods for non-VAT taxable items C, the self-produced goods for collective welfare D, the self-produced goods gratis to other units or personal