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增值税计算题: 一、资料 1.某外商投资企业于2001年5月份成立,资本总额5000万元,其中,中方3000万元(不动产500万元,货币资金2500万元)外方2000万元(无形资产50万元,货币资金1950万元。本年度购置国产设备取得的增值税专用发票上注明的金额为6000万元,从国外进口设备1000万元(其中,免税进口设备400万元)。试计算2001年度购置国产设备应退增值税额。 2.按上例,假设2002年6月,该企业将一台已经享受退税的设备对外出租,设备原价46.8万元,已提折旧4万元,试计算应补增值税税款。
Value-added tax calculation questions: I. Information 1. A foreign-invested enterprise was established in May 2001 with a total capital of 50 million yuan, of which 30 million yuan (real estate 500 million yuan, monetary funds 25 million yuan) foreign 20 million yuan (Intangible assets 500,000 yuan, currency funds 19.5 million yuan this year to purchase domestic-made equipment VAT invoices obtained on the amount of 60 million yuan, 10 million yuan from foreign imports of equipment (including tax-free imported equipment 4 million yuan) .Test calculation of domestic equipment purchased in 2001 should be refunded value-added tax. 2. According to the above example, assume that in June 2002, the company will have to enjoy a tax rebate for equipment rental, equipment, original price 468,000 yuan, 40,000 yuan has been depreciated , The trial calculation should be added value-added tax.