★ 注册会计师考试信息 ★
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注册会计师2011年考试《税法》考前预热试题(五)
时间:2011-09-04 21:36:15
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00(yuan)
（2）The composite assessable price =(3500000+350000)÷(1-30%)=5500000(yuan)
VAT payable for tobacco imports =5500000×17%=935000(yuan)
（3）Consumption tax payable on tobaccos imports =5500000×30%=1650000(yuan)
（4）The total of tax payable on imports＝350000+935000+1650000＝2935000(yuan)
(5) Consumption tax collected and remitted by the entrusted in business (2)
Consumption tax collected and remitted by the entrusted =(220000+82000)÷(1-30%)×30%=129428.57(yuan)
(6) Current VAT Payable：
Input tax of commissioned processing businesses
=82000×17%=13940(yuan)
Business in (3)
Input tax进项税=110000×17%+(7500+500)×7%=19260(yuan)
Business in (4)
Deductible input tax =200000×17%×(1-15%)=28900(yuan)
Business in (5)
Output tax＝825000×17%=140250(yu
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