A question about a CPA tax law

Hello: We know that the VAT payable in the current period = the output of the current period - the input of the current period, we all agree with this, so we can see from the question that the sales of the current period is the output tax of 400 sets of equipment, and the input tax of the current period is the input tax of 500 units, so why should the current output subtract the current input? The reason is that the input tax is to be deducted, so after the input tax is subtracted from the output tax, isn't it the purpose of the deduction?

So the current input is more than 500 input tax, and I have subtracted all of it, so isn't it all deductible? So the input tax of this 500 units has been deducted, and if it is gone, then what else do you deduct? To deduct the input tax of other goods in the next month, not 100 of the 500 units!

If you still have questions, you can continue to ask me questions using "hi!!

Because the VAT input tax is deducted in the current month, not how much is deducted depending on how much is sold.

Is it possible to understand it in this sentence.

Tax payment certificate. Enterprises must pay VAT on imported goods, and the VAT paid by them is indicated on the tax payment certificate, and the VAT that must be paid on the imported goods is based on the VAT amount indicated on the tax payment certificate obtained from the customs, which is used as the basis for tax deduction and accounting. You pay attention to understand the last sentence, is it possible to make sense?

"Tax Law" is one of the subjects of the CPA professional stage examination, and the main assessment contents of the "Tax Law" include the general theory of tax law, value-added tax law, consumption tax issuance, enterprise income tax law, individual income tax law, urban maintenance and construction tax law and tobacco tax law, customs law and ship tonnage tax law, resource tax law and environmental protection tax law, urban land use tax law and cultivated land occupation tax law.

CPA full name is "Certified Practising Accountant", certified public accountant, refers to the certified public accountant qualification examination and obtained the certified public accountant certificate in the accounting firm practice personnel, certified public accountants in China only have the right to sign the practitioner, in the listed company issued by the annual audit report, must have two CPA holders to sign the signature, that is, the audit report review is tantamount to obtain the right to sign. Certified Public Accountant.

The main tasks undertaken by certified public accountants are: reviewing the accounting statements of enterprises and issuing audit reports; Verify the capital of the enterprise and issue a capital verification report; Handle the audit business in the merger, division and liquidation of enterprises, and issue relevant reports; Other auditing services stipulated by laws and administrative regulations.

The subjects of the CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Strategy and Risk Management", and the comprehensive stage is: comprehensive test of professional ability.

CPA registration conditions:

Chinese citizens who meet the following conditions at the same time can apply to take the professional stage examination of the National Unified Examination for Certified Public Accountants:

Professional stage registration conditions:

1.Have full capacity for civil conduct;

2.Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

Comprehensive stage registration conditions:

Chinese citizens who meet the following conditions at the same time can apply to take the comprehensive stage of the National Unified Examination for Certified Public Accountants:

1.Have full capacity for civil conduct;

2.He has obtained the professional stage examination certificate of the national unified examination for certified public accountants.

CPA tax law refers to one of the subjects of the Chinese Certified Public Accountant Exam, "Tax Law".

The CPA exam subjects are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", and "Strategy and Risk Management". The annual pass rate is generally about 10% of the total number of candidates nationwide. By the end of June 30, 2014, the number of individual members of the Chinese Institute of Certified Public Accountants exceeded 200,000.

CPA refers to the person who has obtained the certificate of certified public accountant and practices in an accounting firm, the full name of English is Certified Public Accountant, referred to as CPA, refers to the professionals engaged in social audit, intermediary audit and independent audit, CPA is the only officially recognized CPA qualification in China, and the only practice qualification with the right to sign.

The Ministry of Finance has established the Certified Public Accountants Examination Committee (hereinafter referred to as the Examination Committee of the Ministry of Finance) to organize and lead the national unified examination of certified public accountants. The Examination Committee of the Ministry of Finance has established the Office of the Examination Committee of Certified Public Accountants (hereinafter referred to as the Examination Office of the Ministry of Finance) to organize and implement the national unified examination of certified public accountants. The examination office of the Ministry of Finance is located in the Chinese Institute of Certified Public Accountants.

The finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government shall establish local certified public accountant examination committees (hereinafter referred to as local examination committees) to organize and lead the national unified examination of certified public accountants in their respective regions. The local examination committee shall set up the office of the local certified public accountant examination committee (hereinafter referred to as the local examination office) to organize and implement the national unified examination of certified public accountants in the region. Local examination offices are set up in the associations of certified public accountants in all provinces, autonomous regions and municipalities directly under the Central Government.

CPA "Tax Law" course not only requires students to understand and memorize legal provisions, but also requires students to apply and calculate on the basis of memory, unlike economic law, which focuses on memorization, and does not focus on calculations like financial management.

From the perspective of learning content, there are many knowledge points that need to be memorized in the subject of "Tax Law", which is relatively trivial and easy to confuse. Therefore, there has been a saying about tax law subjects: "If you look at it, you will be wrong.

Judging from the trend of examination propositions in recent years, the subject examination of "Tax Law" focuses on comprehensive assessment, highlights key points, and comprehensive topics are becoming more and more practical. Since the computer-based CPA test, the difficulty of the undergraduate exam has been basically stable, but the amount of calculation has increased year by year.

In terms of question types, it has been basically stable in recent years, and the tax law exam includes four types of questions: multiple-choice questions, multiple-choice questions, calculation questions and comprehensive questions. Objective questions account for 45%, subjective questions account for 55%, and subjective questions account for a high score.

More than 90% of the content of the tax law subject exam can be found in the textbooks, but some relatively comprehensive questions, which may be a combination of n knowledge points. Therefore, when students are previewing, they should read the textbooks carefully, fully grasp the knowledge points, and grasp the key points. Tax law textbooks should not be read in general, but should be studied in detail and systematically for each tax.

The key taxes of the tax law subjects are concentrated in value-added tax, consumption tax, business tax, corporate income tax and personal income tax, which account for a high score in the examination.

The tutorial book is a tool to assist students to correctly understand the knowledge points they have learned, which can popularize some difficult and difficult knowledge points on the textbook, and make the knowledge points more specific through specific examples, but the tutorial book is not a textbook after all, and it is impossible to cover everything, so the tutorial book cannot replace the textbook.

We don't advocate putting aside the textbook and just reading the tutorial book. The focus of the tutorial book is on the knowledge points, and the content of the textbook is systematic and comprehensive, through the study of the textbook, it can help us to fully understand the ins and outs of each knowledge point, which is easy to understand.

Here, Pujiang Finance suggests that students can use textbooks and tutorials in combination, first read the textbooks intensively, have an overall impression of each tax, and then apply the tutorial books to digest the difficult knowledge points and achieve the level of accurate memory.

Hello! Only the acres of ants for reference, I wish everything well, I hope you are grateful!

Technology transfer mold income = 1400-300-200 = 9 million yuan.

The amount to be reduced is 500 + (900-500) * 50% = 7 million yuan.

Taxable income = 2000 + 1400-1200-700 = 15 million yuan.

Answer: (1) Calculate the input VAT of the enterprise for the current month.

10,000 yuan) you have to see clearly, 1 5 due to poor management caused by the loss of course should be transferred out, but his answer here is 8 * 4 5, when calculating the input has been eliminated 1 5, of course there is no need to transfer out, if the input is 8, not 8 * 4 5, of course, the input needs to be transferred out. Understand?!

That version of the answer must be transferred out!! Otherwise wrong!

The second CPA "Tax Law" exam has officially ended, and candidates have just come out of the examination room, and they have said: This question is outrageous, and the test is disgusting and wants to vomit. What's going on? Let's take a look at the latest feedback from the examination room!

Is the CPA Tax Law Exam Hard? Slanting?

The questions are more biased than my exam room, what are the corners of the test?

The tax law is too difficult, and I feel nauseous and want to vomit when I take the test.

I just want to cry after the exam, and I learned in vain.

I learned to be lonely, and I took the test.

Why do you think you're taking the economic law test, so many text questions?

I can only say that I will fight again next year!

Summary of Deep Space Network: Judging from the feedback from candidates, the overall difficulty of the second CPA "Tax Law" exam is still relatively large compared with the first test on the 11th. The exam questions are too biased, and I haven't been able to get the feeling of reviewing, and most of the text description questions are tested, and I have the feeling of economic law.

This also reflects that the CPA "Tax Law" exam follows the characteristics of previous years, and the knowledge points examined are relatively detailed, trivial, involving many laws and regulations, and the amount of questions is large. Therefore, for prospective CPA candidates, to prepare for the tax law subject, it is necessary not only to understand and master the relevant laws, but also to pay attention to the solution ideas of calculation questions.

What is the content of the second test of CPA "Tax Law"?

According to the feedback from candidates, the content of the second CPA "Tax Law" exam mainly involves the following test points:

1. Individual income tax: special additional deduction of individual income tax and withholding and prepayment of individual income tax on author's remuneration.

2. Calculation of LAT

3. Bankruptcy liquidation.

4. International taxation.

5. Consumption tax.

6. Enterprise income tax: special tax treatment of non-taxable income and restructuring.

7. Trade union funds, entertainment expenses, education expenses, entertainment expenses, etc.

On the whole, the second exam of the CPA "Tax Law" involves several common taxes, such as land appreciation tax, individual income tax, consumption tax, enterprise income tax, etc. The topics are more biased and cover a wider range of topics.

Finally, I look forward to you getting good results in chain things, and the following will share with you the learning experience of CPA "Tax Law" subjects, and see how to learn tax law well?

1. To prepare for the CPA tax law, you must first have a clear understanding of the test points and proposition rules of each chapter. Judging from the examination in recent years, the tax law subject focuses on five types of taxes, namely value-added tax, individual income tax, consumption tax, enterprise income tax, and land value-added tax. These taxes involve complex calculations, so when preparing for the exam, candidates must be familiar with the teaching materials, pragmatic foundation, learn to connect various knowledge points, and learn to integrate taxes in each tax link.

2. To learn CPA "Tax Law", pay great attention to logical thinking and comprehension ability, avoid rote memorization, candidates should grasp the problem solving ideas on the basis of understanding the principles of knowledge, master the relevant laws and regulations, and make flexible use of knowledge points. In addition, in the preparation for the exam, you must do more exercises, be familiar with the question routines of various test centers, summarize the answering skills, constantly check and fill in the gaps, and improve the accuracy of the questions.

Calculate the tariff first** = 300 + 20 + 30 + 2 = 352 (10,000 yuan of the first friend) tariff = 352 * 10% = 10,000 yuan).

Consumption tax = (352+ 10,000 yuan).

VAT = (352 + Pengbu (1-15%) = 10,000 yuan and Huai).

Set the taxable income as x, provide customers with engineering design income according to the income of labor remuneration, income greater than 4000, is the balance after deducting 20% as taxable income, so the income is x (1-20%), taxable income more than 50000 plus two percent tax rate, that is, 40% tax rate.

Income = x (1-20%), personal income tax = x * 40% - 7000, 7000 is the quick deduction, after-tax income = 54600

x (1-20%)-x*40%-7000)=x (1-20%)-x*40%+7000=54600, after the shift is deformed, x=[(54600-7000) (1-20%)]1-40% (1-20%)].

There is a formula for this, just memorize the formula, and if you can't remember the formula, you can deduce it yourself according to the above steps.

500,000 times 60%, this is the input for the purchase of real estate, because the input for the purchase of real estate is not allowed to be deducted once, but is divided into two deductions, 60% is allowed in the first year and 40% in the second year.

1700 is the input tax on purchased materials for the production of taxable drugs, which is allowed to be fully deductible.

3400 is the input tax amount of purchased materials for the production of taxable and tax-exempt drugs, so it should be divided, and the part of the production of taxable drugs is allowed to be deducted, and the part of the production of tax-exempt drugs cannot be deducted. The sales revenue of taxable and tax-exempt drugs in the current month is 50,000 and 70,000, so the proportion of taxable drugs should be 50,000 per 120,000, as the answer gives: "50,000 (50,000 + 70,000)", and then multiply the input tax of 3,400 by this ratio.

Finally, the sum of the above three parts is the deductible input tax in the month asked by the question.