(A) Multiple Choice
1, the unit will be free gift of real property of others is regarded
as sales of real estate business tax. The liability arising as a (.)
A. Other property used in the delivery of the day
B. The day of transfer of ownership of real estate
C. Real estate documents signed on the day the gift
D. Who bear the real property deed tax to pay on the day
[D] units and sales of real estate donation tax liability arises at
different times, the former is the day of transfer of ownership of
real property; the latter in the form of advance payment, for the
receipt of advance payment the same day.
2, the following income may be exempted from business tax is (). (2002
A. Film distribution unit of income obtained Pianzu
B. Individual rental owner-occupied housing rental income achieved
C. Enterprises according to the standard price of housing reform the
income of the sale of housing to employees
D. College student apartments for the use of income derived from
[D] A by culture and sports to pay business tax; B, D to pay sales tax
according to services, and only C is exempt from sales tax project.
3, the following financial and insurance services business tax tax
basis, the correct expression is (). (2003 exam)
A. General loan business income tax basis for the spread
B. Transfer of the tax basis of shares of stock to sell all income
C. Financial intermediary business tax based on total income for the
D. The tax basis of finance lease charge the full price to the lessee
[D] A general lending options as interest income tax based on full; B
stock option transfer tax based on the price difference for the
transfer of the stock (positive difference); D option to finance
leasing business to the tax basis of lessee charged the full price and
the price of foreign goods cost less the actual cost of the lessor
after the lease balance.
(B) multiple-choice questions
1, the following, the business tax is a withholding agent () (2001
A. Foreign companies to pay the freight transport domestic transport
B. Have taxable foreign units conduct in the territory of the bodies
established within the territory does not, his agent or the purchaser
C. The transfer of the patent assignee personal
D. Guarantor insurance business in the early hours
[D] in China, are not taxable services outside the scope of taxation
sales tax, so the domestic transport companies do not withhold sales
2, the following insurance income, should have to pay sales tax (.)
A. An insurance company within a company to provide domestic property
B. An insurance institution outside the territory of a company
providing the insurance of goods
C. The territory of a foreign insurance company to provide insurance
companies to export goods
D. Carried out within an insurance company to return more than one
year of life insurance
[A] sales tax taxable services should occur in our country, that is,
A, B; C to occur in outside services, do not levy sales tax; D
projects for the business tax exemption.
3, the following in compliance with the relevant provisions of sales
tax (.) (2003 exam)
A. On entertainment fees charged to customers can be set off against
their taxable sale of goods after the business tax revenue
B. Auction fees charged to Client can be set off against the costs
incurred during the auction after the business tax levied
C. Involved in providing telecommunications services for the
telecommunications sector across provinces according to their total
price obtained for the taxable turnover of sales tax
D. Travel outside of the travel organizations of various fees charged
Fuji outside its Jietuan deductible expenses for corporate business
[D] on the entertainment fees charged to customers should be all
business tax revenues; auction fees charged to the Client should be
fully taxable sales tax.
(C) determine the issues
1, according to sales tax regulations and relevant regulations,
taxpayers engaged in finance leasing business, its full price charged
to the lessee and other charges borne by the lessor leased minus the
actual cost of the goods balance after the turnover () ( 2001 exam)
[A] business finance leasing business taxpayers (that means approved
by the People's Bank), business tax calculated by the financial
sector, the turnover tax as described in question content.
2, provide various services in our country's income, shall be subject
to sales tax. () (2002 exam)
[D] the provision of goods processing, repairing and replacement
services income, subject to VAT.
3, the taxpayer is not for the purpose of personal use, but the
self-built housing of foreign sales, on the self should press the
construction industry to pay sales tax, then sales of real estate
business tax. () (2003 exam)
[D] self sell real estate, business tax payable by the two tax items.
4, insurance companies, such as to receive savings obtained by
economic interests, the "savings business" turnover of the taxpayer
savings in the tax period ending balance multiplied by the People's
Bank one-year deposit interest rate. () (2003 exam)
[D] insurance for one month tax period, the business turnover of the
taxpayer savings in the tax period, multiplied by the average balance
of savings announced by the People's Bank on one-year deposit interest
(D) calculation problems
1, a competent authority by the national associations, non-profit
association formed, in August 2000 made the following income:
(1) In accordance with the provisions of the Societies Constitution,
collecting society membership fees of 40,000 yuan, 10,000 yuan
individual membership fees.
(2) The consignment of large concert tickets 21,000 yuan, including
consignment fee 1000.
(3) 50,000 China Welfare Lottery sales agency, and achieved 500 per
(4) The Association opened the studio revenue 28,000 yuan, including
photo albums, picture frames, such as sales income of 2,000 yuan.
(5) The appointment of two advisory services abroad, receiving
consulting fees equivalent to 60,000 yuan.
(6) organized a training course, receive training costs 120,000 yuan,
8,000 yuan fee information.
Requirements: (1) Calculate the business should pay the sales tax.
(2) calculation of the association of business tax should be withheld.
(1) group membership fees charged 40,000 yuan, individual membership
fee of 10,000 yuan exempted from business tax
Admission fee payable consignment sales tax = 1000 5% = 50 (million)
Welfare lottery sales tax fee payable = 500 5% = 25 (million)
Business income tax payable studio = 28000 5% = 1400 (yuan)
60,000 foreign consulting income exempted from business tax
Course of business tax payable income = (120000 +8000) 3% = 3840
The business of business tax payable = 502514003480 = 5315 (yuan)
(2) Business Tax Withholding = 21000 3% = 630 (yuan)
2, city commercial banks in 2002 Q2, the business information is as
(1) business loans made to the production of 6 million yuan interest,
overdue penalty interest income of 8 million loan.
(2) for the telecommunications sector, made the collection of
telephone fee income 14 million yuan;
(3) April 10 purchase of marketable securities 8,000,000 yuan, 25 June
to 860 million sales price.
(4) loans by a company commissioned by the amount of 50 million yuan,
the loan period of 2 months, the annual interest rate of 4.8%, banks
10% of the loan interest charges.
(5) March 31, 2001 loans to 15 million yuan to the mall on a regular
basis, the loan period is 1 year, the annual interest rate of 5.4%.
The loan to June 30, 2002 has not yet recovered, shopping malls nor
pay interest to the bank.
(Hint: In 2002, Bank of applicable business tax rate of 6%.)
Requirements: Calculation of the bank in Q2 2002 to be paid and the
business tax should be withheld. (2002 exam)
(1) banks should pay sales tax:
loans to production enterprises should pay sales tax = (600 8) 6% =
fee income should pay the sales tax = (14 5000 4.8% 12 2 10%) 6%
= 1.08 (million)
securities trading should be subject to sales tax = (860-800) 6% =
loans should be paid to the mall sales tax = 1500 5.4% 12 3 6% =
Banks should pay sales tax = total 1.08 3.6 1.22 36.48 = 42.38
(2) banks should withhold sales tax = 5000 4.8% 12 2 6% = 2.4
3, a cigarette factory as the value added tax general taxpayer, in
2001 the production and operation as follows:
The tobacco special authorities, commissioned sales agency agreement
signed in September, commissioned by a shopping consignment of 200
boxes of cigarettes, each containing 26,000 yuan by sales excluding
tax settlement with the mall. In order to occupy the sales market,
cigarette factory and shopping centers agreed to the settlement price
for the base fare increase of 3% of foreign sales, while shopping and
then pay the settlement price per carton of 2% consignment fee.
November sales agency business end, the two sides settled by agreement
of the payment and issued the corresponding legal instruments.
Requirements: calculating shopping consignment of cigarettes should
pay VAT on the business, the business tax. (2002 excerpt)
mall should pay sales tax:
(2.6 200 3% 2.6 200 2%) 5% = 1.3 (million)
mall VAT payable:
2.6 (1 3%) 200 17% -2.6 200 17% = 2.65 (million)
4, a city of ocean shipping companies have 320 employees, the
applicable enterprise income tax rate of 33%, occurred in 2002 the
(1) assume the ocean transportation business, income of 86 million
yuan to obtain transportation, handling income of 200 million. The
direct costs of transport operations occur, the cost (excluding staff
salary costs) 63,004,600 yuan.
(2) will be equipped with 20 ships 6 operator leased to a company with
8 months (March 1 -10 31), to obtain rental income of 2.40 million,
lease period, the ocean shipping business operator to pay pay 288,000
yuan, maintenance costs 12 million.
(3) will ship on the 8th, 2002 January 1 to December 31 leased to
Company B to use a year, is not equipped with the operator, do not
take place during transport of various fees, rental income of 1.6
million fixed-charge dollars. (Question No. 2 2003 General Question
Requirements: calculation of the transport enterprise business tax
(1) The income of the business tax = (8600 200) 3% = 264 (million)
(2) to obtain a rental income for the way companies hire business
income, transportation tariff should be handled, the business tax
payable = 240 3% = 7.2 (million)
(3) to obtain rental income of Company B light rental business income,
service tax items should be handled, the business tax payable = 160
5% = 8 (million)
Business tax payable 7.2 Total = 264 8 = 279.2 (million)