来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
3(a)During the month of February 2009,Company C,a motor vehicle manufacturing company,carried out the following transactions:
(1)Imported engines for production purposes for the equivalent of RMB 2,000,000(including freight and insurance to the Chinese port).Company C paid a further RMB 10,000 (including value added tax (VAT))to transport the engines from the port to its warehouse.
(2)Purchased raw materials for RMB 800,000(excluding VAT)and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000(excluding VAT)and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.
(3)Sold 200 of Model A motor vehicles at RMB 150,000 each(including VAT).
(4)Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000(excluding VAT)each.
(5)Company C is testing the performance of a new design of motor vehicle(Model B).Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000(excluding VAT);no market price has yet been set for these vehicles.
Required:
Calculate the consumption tax(CT)and value added tax(VAT)payable by Company C for each of the transactions(1)to(5)in the month of February 2009,clearly identifying where no tax is payable.
Note:you should assume that:
(1)The tariff for all kinds of imported goods is 25%.
(2)Consumption tax(CT)is 10% for all types of motor vehicle.
(3)The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)
(b)(i)State the value added tax(VAT)treatment of the disposal of self-used fixed assets. Your answer should deal with assets which were bought both before and after 1 January 2009; (2 marks)
(ii)State the value added tax(VAT)treatment of the disposal of used articles(other than those used as fixed assets)and used cars; (2 marks)
(iii)The following transactions all occurred in the month of August 2009. All figures are stated including value added tax(VAT).
(1)Company D sold a used machine for RMB 250,000,which had been bought in January 2008 for RMB 200,000.
(2)Company E(a small-scale VAT taxpayer)sold a used machine for RMB 180,000,which had been bought in October 2005 for RMB 200,000.
(3)Company F sold a used machine for RMB 150,000,which had been bought in January 2009 for RMB 120,000.
(4)Company G(a small-scale VAT taxpayer)sold a used machine for RMB 150,000,which had been bought in January 2009 for RMB 120,000.
(5)Company H sold a used car for RMB 150,000,which had been bought in January 2009 for RMB 120,000.
Required:
In the case of each of the sales(1)to(5),calculate the value added tax(VAT)payable.
Note:unless otherwise stated all the companies are general VAT taxpayers.(5 marks)
(20 marks)
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