关于增值税的一道题目..CompanyX,ageneralvalueaddedtax(VAT)taxpayer(1)Delivered30vehiclesatasellingpriceofRMB1,500,000(excludingVAT)each.20ofthevehiclesweresoldtocustomersandtheremaining10weresenttowelfareho

Question

关于增值税的一道题目..
Company X,a general value added tax (VAT) taxpayer
(1) Delivered 30 vehicles at a selling price of RMB1,500,000 (excluding VAT) each.20 of the vehicles were sold to customers and the remaining 10 were sent to welfare house as gifts.The customers obtained a sale discount of 10% of the selling price and were given a further 1% cash discount if the payment was made within ten days of delivery.All the customers settled the payment within ten days.
(2) 2 vehicles were used to pick up staffs to the company.The production cost is RMB 30,000 (excluding VAT).
(3) Adopt a sales plan of vehicle trade-in to receive the cash of RMB1,000,000 (excluding VAT) after deducting the RMB 100,000 allowance for the used vehicle traded in.
(4) Launch a sales scheme worth RMB1,000,000 (excluding VAT) with an installment approach.In light of the contract,Company X should receive RMB400,000 in this month.In fact,only RMB200,000 was transferred to the bank account of Company X.
(5) Delivered a used equipment with a selling price of RMB 200,000 (excluding VAT).The original value and residual value are 800,000 and 300,000,respectively.
(6) One of its own staff acquire a new model developed by Company X at a cost of RMB300,000 (excluding VAT) lower than its market price of RMB 500,000 (including VAT).
(7) Sold a batch of textbooks to a school and collected RMB100,000 (including VAT) in a lump sum.Also,RMB1,000 was paid to the transportation company for delivery.
(8) Acquired raw material for RMB600,000 (excluding VAT) from a small-scale tax payer without a special invoice.Freight charges of RMB2,000 was also paid.
(9) Acquired certain agriculture products for RMB10,000 from farmer.
(10) Identify a loss of RMB200,000 (excluding VAT) after stock-taking.Freight charges of RMB10,000 was included in such loss.
Required:
(a)\x05Calculate Company X’s output and input VAT for the month of August 2010,clearly discussing any disallowed amounts.\x05
(b)\x05Briefly explain the similarity and difference between simultaneous business and mixed sales and describe the VAT treatment of these activities.

Answer 1

这是税法的英文题目吗?
貌似是中国的情况,有一般纳税人和小规模纳税人,
先按英文翻译成中文,然后参照税法的规定,中国的税法变的很快,税法变了,答题当然变了.
1,商业折扣和现金折扣的问题,现金折扣要计提增值税.
2,按照成本加成10%计提增值税,进项可不可以抵扣,要看税法的规定,不记得了.
3,参考二手车的相关交易规定
4,合同规定的应收账款没有收到的情况,增值税还是要申报的
其他的你自己按照这个思路去做吧!
本回答属原创,绝不是网上找的.