The hottest tax law for certified tax agents - Q &

2022-10-03
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Certified tax agent "tax law I" Q & a selection

I. [question] purchase price price on purchase voucher purchase amount purchase cost, and the difference between their spring testing machine development

[answer] Hello,

for tax-free agricultural products other than tobacco leaves, the purchase price generally refers to the price on the purchase voucher, which is a base for calculating the deduction of input tax. Purchase cost is "purchase price purchase price" × 13%”。

it is special for tobacco leaf:

the price on the tobacco leaf purchase certificate is called "purchase price"

since 10% of the subsidy is required to purchase tobacco leaves, the total of the purchase price and the subsidy is called "purchase amount"

purchase amount = purchase price + purchase price × 10% = purchase price × (1) 10%

Tobacco Leaf tax can be incorporated into the purchase amount to calculate the input tax deducted

input tax allowed to be deducted = (purchase amount + tobacco tax) × 13%

purchase cost = (purchase amount + tobacco tax) - input tax allowed to be deducted = (purchase amount + tobacco tax) × 87%

the current "tobacco tax" is similar to the previous "agricultural specialty tax"

II. [question] there are three cases of tax exemption, 6% and 13% in the value-added tax book on tap water. How can we distinguish them

[answer] Hello,

the VAT rate of tap water should be 6%. Follow the content on page 81 of the textbook

the supply or exploitation of unprocessed natural water is not subject to value-added tax. Note that the natural water in this is not tap water. Tap water is processed

III. [problem] a bank had the following economic businesses in the first quarter of 2002:

(1) it obtained 500000 yuan of interest income from RMB loans and 150000 US dollars of interest income from foreign exchange loans from domestic depositors (the exchange rate is 1 US dollar = 8.27 yuan), in addition, The interest income obtained from the entrusted loan 15 can still pass the security check of 0000 yuan

(2) start financial leasing business (approved by the people's Bank of China) to obtain 500000 yuan of rental income, 300000 yuan of purchase price of leased assets, 51000 yuan of value-added tax and 1000 yuan of transportation and insurance fees

(3) the bid ask price difference of transferring a certain bond is 80000 yuan, the interest margin subsidy obtained from issuing policy interest discount loans is 60000 yuan, and the income from selling settlement vouchers is 20000 yuan

(4) the gold sales revenue is 100000 yuan, and its purchase price is 80 yuan, such as data 000 yuan

(5) the income from selling real estate is 1000000 yuan, and the rental income from renting another real estate is 90000 yuan

(6) obtain a settlement fine income of 30000 yuan, The cashier's long-term payment is 10000 yuan.

(Note: the business tax rate of the financial industry in 2002 was 6%, the service industry was 5%, and the sales of real estate was 5%)

answer the following questions according to the above information:

(1) the business tax payable for the above (1) business of the bank was () yuan

(2) the business tax payable for the above (2) business of the bank was () yuan

(3) The business tax payable by the bank in this quarter is () yuan

(4) the business tax payable by the bank is () yuan.

[answer] Hello,

(1) 500000 × 6% 150000 × eight point two seven × 6% = 104430. Note that the entrusted loan is subject to business tax withholding

(2) the business tax turnover of the financial leasing business should be the balance of the total price and non price expenses minus the actual cost of the leased goods borne by the lessor, and the turnover of the current period should be converted by the straight-line method

【500000-(300000 51000 1000)】 × 6% = 8880 (this question only asks about the business tax payable of this business, so it is not only a question of this period. The business tax payable during the whole lease period is 8880)

(3) the business tax payable of the third business = 80000 × 6%+20000 × 6% = 6000

the (4th) business universal testing machine is mainly used for the mechanical properties of materials, metal materials, non-metallic materials and products, such as tension, contraction, zigzag, shear, puncture, yield, elastic modulus, etc., and is not subject to business tax

the (5th) business business tax = (90000) × 5% = 54500

the (6th) business business business tax = 30000 × 6% = 1800 (cashier's long-term payment is exempt from business tax)

total business tax of all businesses = 175610

(4) withholding and paying business tax = 150000 × 6%=9000

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