求翻译.CompanyZ,acigarettecompanyandageneralvalueaddedtax(VAT)taxpayer,hadthefollowingtransactionsinthemonthofJune2010.(1)PurchasedabatchoftobaccoforRMB5,000,000(invoicevalue)fromalocalfarmerandpaidtherelate

Question

求翻译.
Company Z, a cigarette company and a general value added tax (VAT) taxpayer, had the following transactions in the month of June 2010.
(1) Purchased a batch of tobacco for RMB5,000,000 (invoice value) from a local farmer and paid the related transportation cost of RMB100,000 (invoice value) to one transportation company.
(2) Produced 600 standard boxes of grade-A cigarettes by self-manufactured cut tobacco.
(3) Imported 400 standard boxes of grade-B cigarettes value of RMB2,600,000, including ocean freight of RMB100,000 and ocean insurance premium of RMB50,000.
(4) Sold 300 standard boxes of grade-A cigarettes for RMB13,500 (excluding VAT) each and delivered 10 standard boxes to its own staff free of charge.
(5) Sold 380 standard boxes of grade-B cigarettes for RMB7,200,000 (excluding VAT).
(6) Bought a batch of taxation-monitored POS for RMB100,000 (excluding VAT) and received a special invoice for VAT. Bought a general equipment for a control system value RMB10,000 (excluding VAT).
(7) Taxable cut tobacco was damaged due to inappropriate maintenance. The stock loss was RMB150,000 (excluding VAT), including the freight charges of RMB9,300.
Required:
(a)State the items that shall not be deducted from the output value added tax (VAT) and calculate the allowable input value added tax (VAT) for buying a batch of tobacco in respect of the transaction (1).
(b)Calculate the value added tax (VAT) in respect of the transaction
(c)Briefly discuss what activities shall be deemed sales for the value added tax (VAT) and calculate the output value added tax (VAT).
(d)Calculate the value added tax (VAT) payable for the month of June 2010 excluding the import linkage.
(g)List the general principle by which the tax authority assesses the taxable basis of the value added tax (VAT) if it considers the value declared to be too low and without proper justification.

Answer 1

公司Z,香烟公司和一般增值税(增值税纳税人,有以下交易6月的2010.
(1)买了一批烟草为5000000元人民币(金额)从一个当地的农夫,并支付了相关的运输成本为100000元人民币(金额)一个运输公司.
(2)共产生600标准盒香烟烟丝通过自制的企业.
(三)进口400标准盒香烟grade-B价值2600000元,包括海运为人民币100000元,50000元的海洋保险费.
(4)卖出300甲级标准盒香烟13500元人民币(不含增值税)救十项标准,每一个箱子搬到自己的员工是免费的.
(5)卖出380标准盒grade-B香烟7200000元人民币(不含增值税).
(6)买了一批taxation-monitored POS为100000元(不含增值税)而获得对增值税专用发票.买了一个普通设备的控制系统为一个价值10000元人民币(不含增值税).
(7)应税烟丝毁损由于不适当的维护.股票损失150000元(不含增值税),包括运费金额为9300元人民币.
要求:
(一)国家项目,不得扣除输出增值税(VAT)和计算允许输入增值税(VAT)买了一批烟草方面的交易(1).
(b)计算增值税(VAT)方面的事务
(c)简单地讨论活动应视为销售的增值税(VAT)和计算输出增值税(增值税).
(d)计算增值税(VAT)支付一个月的2010年6月,不含进口的联系.
列表(g)的一般原则,税务机关的纳税评估的依据增值税(VAT)如果它认为申报价值太低,没有正当理由的.