High score tax management calculation questions library .

Accounting terminology refers to the inclusion (inclusion) of "expenditure" items in costs, referred to as expenditure.

Let the actual total taxable profit be x, x+10-90-9=700 units: 10,000 x=7.89 million, which is the first question.

The 2008 income is fake, so it cannot be calculated directly.

Let's assume that the income in 2008 is x, x-80 + (-20) = -30 units: 10,000 x = 700,000.

700,000-800,000 = -100,000, so there is no income tax.

This is the third question.

1。。VAT payable = (289 350) * 3% = 2. Suppose the company is a general VAT payer.

Deductible VAT = 4000 * 6 * 13% = 3120 Accounting treatment: debit: raw materials 20880

Tax payable - VAT payable - input tax 3120

Credit: Accounts payable 24000

3。Penalty amount = 18,200 * % = 91,000

Accounting treatment, debit: non-operating expenses 91000, credit: bank deposits 91000.

4。The input tax is 180,000 * 17% = 30,600 The accounting treatment is, debit: 210,600 for engineering materials

Credit: bank deposit 210600

5. The output tax is = [80*320.

The accounting treatment is:

Debit: Construction in progress.

Credit: 20,000 finished products

Tax Payable - VAT Payable - Output Tax.

1. Tariff paid ** = 220 + 6 + 4 + 20 + 11 = 261 tariff = 261 * 20% =

2. Consumption tax = (261+

VAT = (261+.)

3. Composition tax calculation**=(86+.)

The sum of consumption tax, urban maintenance and construction tax and education surcharge = 180 * 30% * (1 + 7% + 3%) =

4. A Withholding and payment of consumption tax = (86+

b 80% of imported cosmetics are reprocessed into set cosmetics and sold with consumption tax = 650*30%+

c. Obtain the deposit income of 10,000 yuan for overdue packaging of cosmetics.

Consumption tax = the sum of consumption tax in the domestic links = 54+

5. A Commissioned Processing Output Tax =

b 80% of imported cosmetics are reprocessed into sets of cosmetics, and the output tax on the sale of cosmetics = 650*17%+

c. Sales of products other than cosmetics.

Output tax = 300 * 17% = 54

d. Obtain the deposit income of 10,000 yuan for overdue packaging of cosmetics.

Output tax = combined output tax =

6. Purchase a batch of tax-free agricultural products.

Input tax = (70 * 13% + 10 * 7%) * 1-30%) = purchase of other goods.

Input tax = 34 * (1-5%) + 20 * 7% =

Total = 7, VAT payable in domestic sales =

(1) Calculate the total amount of individual income tax payable on wages and bonuses in 2010 = 5700 + 2375 = 8075 yuan.

Salary payment = ((6000-2000) * yuan.

Bonus payment = 24,000 * yuan.

2) Calculate the total amount of individual income tax payable on the income from rural theatrical performances in suburban counties in 2010;

3000-800-2000)*.

3) Calculate the individual income tax payable in China for the lecture income of country A = 50,000 * (1-20%) * yuan.

4) Calculate the individual income tax payable in China on the income of publishing autobiographical works in country B = 160,000 * (1-20%) * yuan.

Gross profit =

Taxable income =

Tax payable = The above is based on the assumption that the income of the enterprise does not include the income of energy conservation and environmental protection projects that enjoy tax incentives.