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lOMoARcPSD|31840234 TRẮC NGHIỆM THUẾ 1
Thuế Taxation (Đại học Tôn Đức Thắng) Scanne pour ouvrir sur Studocu
Studocu n'est pas sponsorisé ou supporté par une université ou un lycée
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 TRẮC NGHIỆM THUẾ 1) Direct taxes are: a) Consumers are taxable.
b) The seller is taxpayers who are not taxable. c) Taxpayer are also taxable.
d) Calculated on the selling price of goods and services.
2) In case the following are not subject to import tax:
a) Goods from an another country imported to domestic market
b) Goods from non-tariff zone to other non-tariff zone.
c) Goods from the non-tariff zone then imported to the domestic market
d) Goods from domestic market sold to enterprises in the export processing zone.
3) In case of the following non-taxable imports:
a) Goods from domestic market to processing zone.
b) Commodities are raw materials that imported for produce in domestic market
c) Goods from the exported processing zones then imported to domestic market.
d) Commodities materials from abroad imported to the non-tariff zones.
4) Import 1000 bottles of wine, price FOB of 5USD/bottle, import tax rate of 10%, special
consumption tax rate of 25%. Exchange rate: 22.000 VND/USD) Insurance and Freight is
1USD/bottle. Amount of import tax on 1000 bottles of wine is: a) 3.025.000 VND b) 11.000.000 VND c) 30.250.000 VND d) 13.200.000 VND
5) In case the following subject to export tax - import tax:
a) Goods exported from processing zone to overseas
b) Goods from the non-tariff zones put into other non-tariff areas.
c) Goods imported from non-tariff zones and then sold to domestic market
d) Goods from non-tariff zones exported to overseas
6) Base on the tax base, the taxes are divived into:
a) Direct taxes and indirect taxes
b) Consumption tax and income tax
c) Consumption tax, income tax and property tax
d) Corporate income tax and personal income tax
7) Tax is primary revenue of state budget, because
a) Tax only take in a small number of subjects and compulsory
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b) Tax has a wide range of subjects and taking direct fund
c) Tax has a wide range and complusory of subjects
d) Tax has a wide range and non-compulsory of subjects 8) Why we have taxes? a) We have banking b) We have citizens c) We have government d) We have enterprises
9) Business A imported 1.000 bottle of wine under foreign trade contracts CIF price (change to
moneytary Vietnam) 50,000VND/bottle, the import tax rate 100%, excise tax rate 65%, import tax payable is: a) 64,000,000VND b) 65,000,000VND c) 115,000,000VND d) 50,000,000VND 10) Tax avoidance
a) Providing false information to the IRS about business income or expenses
b) Deliberately underpaying taxes own
c) The legitimate minimizing of taxes, using method approved by the IRS
d) The illegal practice of not paying taxes, by not reporting income, reporting expenses not
legally allowed, or by not paying taxes own
1) For goods and services used for exchange or internal consumption, the price for caculating Value Added Tax is:
a) Taxable prices of goods and services of the same type b) Selling price without VAT
c) Price included Value Added Tax
d) Taxable price of goods or services of the same or similar type at the time of the internal exchange or consumption
3) Company X manufactures alcohol, price excluding excise tax is 80,000 VND/bottle. Company
X sold 1,000 bottles, excise tax rate is 20%. The VAT exclusive price is: a) 16 mil VND b) 96 mil VND c) 80 mil VND d) 112 mil VND
4) The VAT tax rate of 0% does not apply to: a) Exported goods b) Exported services
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 c) International logistics
d) Cars sold to organizations and individual in the non-tariff area
5) A firm has imported 01 fixed assets, changed to VND is 600 million with FOB term.
International shipping costs (F) was 100 mil VND, the import tax caculation prices: a) 600 million VND b) 600 + 100 million VND
c) 100 + 600 million VND + Insurance charges determind by the Customs office
d) 600 million VND + Freight and Insurance charges determined by the Customs
6) From January 1, 2009, when selling goods with the higher tax rates prescribed by the
business/primises but have not yet adjusted them by themselves, the tax offices shall examine
ad detect them, then deal with them as follows
a) Must declare and pay tax at the prescribed tax rate
b) New invoices may be issued according to the prescribed tax rate
c) Must declare and pay tax at the tax rates indicated on the invoices
d) No tax declaration and payment
7) An air-conditioner with import FOB price of VND 10,000,000, insurance VND 500,000;
freight VND 1,000,000. Import rate 20%, the import base price is: a) 10,000,000 VND b) 12,000,000 VND c) 10,500,000 VND d) 11,500,000 VND
8) In case of construction and installation, payment is made according to work items or value
of completed and handed-over construction and installation, the VAT price is:
a) Construction and installation prices include the value of raw materials without VAT
b) Actual construction and installation value
c) Construction and installation prices do not include the value of raw materials and value added tax
d) Taxable price of the work item or the value of completed workload without Value Added Tax
9) The price of domestically produced goods liable to excise taxes is:
a) The selling price of the manufacturer
b) The selling price of the manufacturer not including VAT and excise taxes
c) The selling price of manufacturer without VAT
d) None of the above answers is correct
10) Company A imports goods with the price to warehouse stated in the foreign trade
contract is 15.5 bil, where the value of goods is 13.9 bil, international transportation fee is 1.1
bil, international insurance fee is 0.4 bil, some Vietnamese fees are totaled 0.1 bil. Given that
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the goods are qualified for the actual transaction value tax caculation method, what is the
taxable value of this shipment a) 15.1 bil b) 15 bil c) 15.5 bil
11) HN Travel Company signed a travel contract with Company B in Thailand in the form of
package tour for 20 tourists which is 32.000 USD. Of which: Airfares for departure: 9000 USD.
Expenses paid to foreign parties: 1.000 USD. Exchange rate of 1 USD= 18.000 VND. What is the
VAT price? Know that the tourist VAT rate is 10% a) 23.000*18000 b) 32.000*18000 c) 20.000*18000 d) 22.000*1800
12) Dealine for submission of Excise tax at the latest monthly:
a) No more than 20th day of the next month
b) No more than 20th working day of the next quarter
c) No more than the 20th day of the declaration month
d) No more than 20th working day of the declaration month
13) Imported goods subjects to excise tax are entitled to reduction of import tax. So the price
for caculation excise tax:
a) The price for caculating import tax + import tax has not decreased
b) The price for caculating import tax
c) The price for caculating import tax + the payable import tax after it has been reduced
d) The price for caculating import tax – the import tax shall be reduced + The import tax to
be paid after it has been reduced 14) Value added tax: a) An income tax b) A direct tax c) An indirect tax d) A local tax
16) Companies paying VAT by deduction method have gold trading activities, then:
a) Gold trading activities must be general accounted for and declared by tax deduction method
b) Gold trading activities must be separately accounted for and declared for tax payment by the direct method
c) There is no need to declare and pay VAT on gold trading activities
d) The company may option A or B
17) Internal turnover goods are goods
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 a) Donated by the business b) Sold by business
c) Provided by business for use by itself
d) To continue the production process in a production or business
18) Characteristics of Excise Tax are:
a) A consumption, direct tax that are paid only once
b) A consumption, indirect tax that are paid only once
c) A consumption, indirect tax that are paid multiple times
d) A consumption, direct tax that are paid multiple times
19) The price of goods sold by installment payment method is subject to excise tax:
a) The selling price by the lump sum payment of such goods plus the interest on installments
b) The selling price by the lump sum payment of such goods not including interest on installment
c) The total proceeds from the sale of such goods
d) The total proceeds from the sale of such goods not including VAT
20) Enterprise A imported 6000 bottles of wine, FOB price ( change to moneytary Vietnam)
was 120,000 VND/bottle. I and F are 10,000 VND/ bottle. Import tax rate: 70%. Excise tax
65%, VAT tax rate 10%. VAT when importing alcohol: a) 117,000,000 VND b) 216,000,000 VND c) 218,000,000 VND d) 198,000,000 VND
…………………………..
1) The initial function of the tax is: a) Curbing inflation
b) Mobilizing revenue sources for the state budget
c) Regulating income, contributing to social justice d) Regulating the economy
2) Based on the method of taxation, taxes are classified into: a) Real and personal taxes
b) Consumer income tax and income tax
c) consumer tax, income tax, and property tax
d) Direct taxes and indirect taxes
Direct taxes and indirect taxes
3) Which of the following is considered a "soul" of a tax? a) Tax base
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 b) Taxable objects c) Taxpayers d) The tax rate The tax rate
4) Taxes can contribute to macroeconomic regulation because: a) Tax is compulsory b) The tax is non-refundable
c) Taxes have wide regulatory scope Thuế có phạm vi điều chỉnh rộng
d) Adjusted tax on income of economic entities
Taxes have wide regulatory scope
5) Tax overlapping phenomenon is a phenomenon: Hiện tượng chồng chéo thuế là một hiện tượng:
a / To strike different kinds of tax on the same object
b) Repeated taxation on the same taxable object
c) Many people are subject to the same tax d) Subject to a high tax rate
Repeated taxation on the same taxable object
6) The three basic functions of taxation are
a / Ensuring sources of revenues for the State budget; Revenue redistribution; Regulate macro economy
b / Ensure the State budget revenues; Regulating the economy; Protecting some industries in the country
c) Raising the state apparatus; Income balance; Regulate macro economy
d) Raising the state apparatus, redistributing incomes; Perform foreign trade functions
Ensuring sources of revenues for the State budget; Revenue redistribution; Regulate macro economy
7) Indirect tax is the tax paid by the enterprise on behalf of: Thuế gián thu là loại thuế doanh nghiệp nộp thay cho
a / For products consumed by enterprises themselves b / For entrusted exporters
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 c / To the processor d) To consumers To consumers
8) The subject of import and export tax under the law of import and export tax of Vietnam is:
a / Goods exported or imported through border gates or border gates of Vietnam
b / Goods permitted for export and / or import across Vietnam's borders
c / Goods exported or imported across the Vietnamese border
d / Goods permitted for export or import through border gates or border gates of Vietnam
Goods permitted for export or import through border gates or border gates of Vietnam
9) Company A entrusted company B to import a shipment from producer C in Sweden. The
import tax payers in this case are: a) Company A b) Company B c) Manufacturer C
d) Company A and company B bear the same Company B
10) Goods temporarily imported for re-export are:
a / Goods and services of Vietnam shall be temporarily deposited in bonded warehouses for export preparation
b / Goods and services brought from abroad into Vietnam and then brought out of Vietnam without
carrying out import or export procedures
c / Goods and services brought from abroad into Vietnam and then brought out of Vietnam and
carried out the import / export procedures
d / Goods and services shall be cleared for import into Vietnam and then exported for sale to another country
Goods and services brought from abroad into Vietnam and then brought out of Vietnam and carried
out the import / export procedures
11) Goods temporarily exported for re-import are:
a / Goods and services of foreign countries that are temporarily exported to Vietnam and then re-
imported, carry out the import / export procedures
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b / Goods and services of foreign countries which are temporarily exported to Vietnam and then
re-imported but without import or export procedures
c / Vietnamese goods and services are brought to foreign countries and then returned to Vietnam,
and procedures for import or export shall be carried out
d / Goods and services brought out of Vietnam and then brought back to Vietnam but without import or export procedures
Vietnamese goods and services are brought to foreign countries and then returned to Vietnam, and
procedures for import or export shall be carried out
12) Imported goods are:
a / Foreign goods transported through Vietnamese border gates but without import procedures
b / Vietnamese goods purchased from a country for sale to another country without carrying out
procedures for import into Vietnam
c / Foreign goods transported into Vietnam and then carried out the procedures for border gate
transfer to continue transporting goods to other countries
d) Vietnam's goods are transported through foreign border gates without carrying out the import procedures
Foreign goods transported into Vietnam and then carried out the procedures for border gate transfer
to continue transporting goods to other countries.
13) What is the Law on Value Added Tax? a) 1995 b) 1996 c) 1997 d) 1998 1997
14) Value added tax law is issued to replace the previous tax law: a) Income tax law b) Law on Turnover Tax c) Income tax law d) Law on Goods Tax Law on Turnover Tax
15) The first country in Asia to apply the value added tax law is:
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 a) North Korea b) Korea c) Vietnam d) China korea
15) Value added tax is applied first in any country in the world: a) English b) Germany c) France d) the United States France
16) How many tax rates do you currently have in value added tax: a) 2 b) 3 c) 4 d) 5 3
17) The tax rates of the value added tax are: a) 5%, 10%, 15% b) 0%, 5%, 10%, 15% c) 0%, 5%, 10% d) 0%, 10%, 15% 0%, 5%, 10%
18) Which of the following is not a VAT? a. Assignment b. Beat many stages c. Confusion d. Highly neutral
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 Confusion
19) Taxable objects are:
a. Goods and services of production and business in Vietnam
b. Goods and services purchased from organizations and individuals abroad.
c. Goods and services used for production, business and consumption in Vietnam (including goods
and services purchased from organizations and individuals in foreign countries), excluding those not liable to VAT. d. All the answers above.
Goods and services used for production, business and consumption in Vietnam (including goods
and services purchased from organizations and individuals in foreign countries), excluding those not liable to VAT.
20) Which of the following goods and services are not subject to VAT?
a. Goods exported abroad, including export consignment.
b. Intermediary processed goods c. Goods exported on the spot
d. Export products are unprocessed mineral resources and minerals as stipulated by the
Government. d. Sản phẩm xuất khẩu là tài nguyên khoáng sản chưa qua chế biến theo quy định của Chính phủ.
Export products are unprocessed mineral resources and minerals as stipulated by the Government.
21) Which of the following goods and services are not subject to VAT:
a. Dredging field canals for agricultural production. Một. Nạo vét kênh mương phục vụ sản xuất nông nghiệp.
b. Clean water for production and living. c. Fertilizer
d. Feeds for cattle, poultry and other pet food.
Dredging field canals for agricultural production.
22) For goods and services used for exchange and internal consumption, the VAT calculation price is: a. The sale price without VAT b. Price includes VAT
c. The taxable value of the same kind
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d. The taxable value of the same or similar kind of goods at the time of the exchange or internal consumption.
The taxable value of the same or similar kind of goods at the time of the exchange or internal consumption.
23) For goods circulated internally to continue the production and business process, the VAT
calculation price is: 23) Đối với hàng hóa lưu thông nội bộ để tiếp tục quá trình sản xuất kinh
doanh, giá tính thuế GTGT là:
a. VAT must not be calculated and paid b. The sale price without VAT c. Price includes VAT
d. The taxable value of GHG of the same or similar type at the time of the occurrence of such activities.
VAT must not be calculated and paid
24) Goods circulated internally are goods: 24) Hàng hóa lưu thông nội bộ là hàng hóa:
a. Sold by business establishments
b. The business is used for business purposes
c. To continue the production process in a production or business establishment
d. Donated by business establishments
To continue the production process in a production or business establishment
25) The price for calculating VAT on imported goods is: a. Price without VAT b. Price without VAT, SCT
c. Price without VAT, there are import tax
d. The import price at border gates plus (+) with import tax (if any) plus (+) with excise tax (if any).
The import price at border gates plus (+) with import tax (if any) plus (+) with excise tax (if any).
26) In case of construction and installation with contracting of raw materials, the VAT calculation price is:
a. The actual value of construction and installation
b. The construction and installation cost shall not include the value of raw materials, exclusive of VAT
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c. The construction and installation cost shall also include the value of raw materials without VAT
d. The value of the work item tax amount or the value of the work volume to be handled without VAT
The construction and installation cost shall also include the value of raw materials without VAT
27) In case of construction and installation without supplying raw materials, the VAT calculation price is:
a. The actual value of construction and installation
b. The construction and installation cost shall not include the value of raw materials, exclusive of VAT
c. The construction and installation cost shall also include the value of raw materials without VAT
d. The value of the work item tax amount or the value of the work volume to be handled without VAT
The construction and installation cost shall not include the value of raw materials, exclusive of VAT
28) In case of construction and installation, payment is made according to construction items
or value of completed construction and installation volume, the VAT calculation price is:
a. The actual value of construction and installation.
b. The construction and installation cost shall not include the value of raw materials,exclusive of VAT
c. The construction and installation cost shall also include the value of raw materials without VAT
d. The value of the work item tax amount or the value of the work volume to be handled without VAT
The value of the work item tax amount or the value of the work volume to be handled without VAT
29) For dealing in real estate, the VAT calculation price is:
a. Transfer price of real estate
b. Transfer price of real estate minus land price
c. Real estate transfer price minus the actual land price (or land rent) at the time of transfer c. Giá
chuyển nhượng bất động sản trừ giá đất thực tế (hoặc tiền thuê đất) tại thời điểm chuyển nhượng
d. Sale price of land and transfer of land use rights
Real estate transfer price minus the actual land price (or land rent) at the time of transfer
30) Tax rate of 0% does not apply to:
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 a. Exported goods b. Export services c. International transport
d. Cars sold to organizations and individuals in non-tariff areas
Cars sold to organizations and individuals in non-tariff areas
31) The amount of VAT payable by the tax deduction method is determined by (=)?
a. The output VAT amount minus (-) the deductible input VAT amount. b. Total output VAT
c. The VAT amount of goods and services sold is multiplied by (x) the VAT rate applicable to such goods or services.
d. The output VAT amount minus (-) the input VAT amountccording to the provisions of law on
accounting, invoices and vouchers and register for tax payment by the tax deduction method.
Business establishments shall fully observe the accounting, invoice and voucher regimes according
to the provisions of law on accounting, invoices and vouchers and register for tax payment by the tax deduction method.
33) From January 1, 2009, when selling goods with higher tax rates prescribed by business
establishments which have not yet adjusted themselves, the tax offices shall examine and
detect them and handle them as follows:
a. Repeat the new invoices at the specified tax rate.
b. To declare and pay tax at the tax rates inscribed on invoices.
c. To declare and pay tax at the prescribed tax rates. d. Not declare and pay tax.
To declare and pay tax at the tax rates inscribed on invoices.
34) From January 1, 2009, when the inspection and examination of the tax discovered that
the invoices value tax rate lower than the regulation, how deal with the seller ?.
a. Repeat the new invoices at the specified tax rate.
b. To declare and pay tax at the tax rates inscribed on invoices.
c. To declare and pay tax at the prescribed tax rates. c. Kê khai và nộp thuế theo mức thuế suất quy định. d. Not declare and pay tax.
To declare and pay tax at the prescribed tax rates.
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35) From January 1, 2009, when the inspection and examination of tax discovered that the
invoices value tax rate lower than the regulations, how to handle the buyer ?.
a. To request the seller to re-issue new invoices at the prescribed tax rates and make additional declarations.
b. Input tax deduction at the tax rate indicated on the invoice
c. To be entitled to deduct input tax at the prescribed tax rate d. No input deduction.
To request the seller to re-issue new invoices at the prescribed tax rates and make additional declarations.
36) Enterprise A has VAT invoices purchased on 12/05/2009. In the period of tax declaration
in May 2009, enterprise A omitted to declare this invoice. What is the maximum time limit
for declaration and deduction? a. August 2009 b. September 2009 c. October 2009 d. November 2009 October 2009
37) From 01/01/2009, the conditions for deducting input VAT on G & S from 20 million VND
or more are regulated as follows: a. Added value invoices
b. There are documents for payment via banks c. Both answers are correct. d. Both answers are wrong. Both answers are correct
38) Which business establishments are entitled to tax refund in the following cases:
a. Business establishments paying tax by the tax deduction method shall be refunded with VAT if
their input VAT has not been fully credited in one consecutive month.
b. Business establishments paying tax by the tax deduction method shall be refunded with VAT if
their input VAT has not been fully deducted for 2 consecutive months or more. The to be-refunded
tax amount is the uncollected input tax amount of the time for tax refund.
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c. Business establishments paying tax by the method of tax deduction shall be refunded with VAT
if they have not fully credited input VAT for 3 consecutive months. The to be-refunded tax amount
is the uncollected input tax amount of the time for tax refund.
d. Business establishments paying tax by the tax deduction method shall be refunded with VAT if
they have not fully credited input VAT for 4 consecutive months. The to be-refunded tax amount
is the uncollected input tax amount of the time for tax refund.
Business establishments paying tax by the method of tax deduction shall be refunded with VAT if
they have not fully credited input VAT for 3 consecutive months. The to be-refunded tax amount
is the uncollected input tax amount of the time for tax refund.
39) Time limit for VAT payment:
a. For taxpayers by the deduction method is the 20th.
b. For import goods, the import tax payment time limit.
c. For business households paying presumptive tax according to the fixed tax payment notices of tax offices. d. All of the above. All of the above.
40) From January 1, 2009, what is not considered as payment through banks to be deducted
input VAT on G & S from 20 million or more: a. Debt settlement
b. Compensation between the value of G & S purchased with the value of G & S sold
c. Authorization payment via 3rd party payment via bank
d. Proof of cash payment to the seller's account
Authorization payment via 3rd party payment via bank
41) The value added tax amount to be paid according to the method of direct calculation on
added value is determined by (=)?
a. The value added tax amount minus (-) the deductible input VAT amount. b. Total output VAT
c. The added value of the goods and services sold is multiplied (x) by the value added tax rate
applicable to such goods or services.
d. The total value of sold goods and services multiplied (x) by the value added tax rate applicable to such goods or services.
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The added value of the goods and services sold is multiplied (x) by the value added tax rate
applicable to such goods or services.
42) The method of direct calculation on added value applies to the following objects?
a. Individuals and business households fail to observe or fully observe the accounting, invoice and
voucher regimes as prescribed by law.
b. Foreign organizations and individuals doing business not according to the Law on Investment
and other organizations fail to perform or inadequately observe the accounting, invoice and
voucher regimes as prescribed by law.
c. Trading in gold, silver, gems, foreign currencies.
d. All three answers are correct.
All three answers are correct.
43) Which of the following invoices, vouchers for purchase, sale or use is considered illegal:
a. Buying, selling and using expired invoices.
b. The invoices issued by the Ministry of Finance (the General Department of Taxation) shall be
distributed to the business establishments by tax offices.
c. Invoices printed by business establishments for use according to set forms and already accepted by the tax offices for use.
d. Other types of invoices and vouchers are allowed to be used.
Buying, selling and using expired invoices.
44) For any business establishments below in the month that goods or services for export are
considered for monthly tax refund:
a. For business establishments which export goods or services in the month, if the input VAT on
exported goods not yet deducted is VND 100 million or more, they shall be considered for monthly tax reimbursement.
b. For business establishments which have exported goods and services in the month, if the input
VAT on exported goods not yet credited at VND 150 million or more, they shall be considered for monthly tax reimbursement.
c. For business establishments which have goods or services for export in the month, if the input
VAT on exported goods not yet deducted is VND 200 million or more, they shall be considered for monthly tax reimbursement.
d. For business establishments which have goods or services for export in the month, if the input
VAT on exported goods not yet credited is VND 300 million or higher, they shall be considered
for monthly tax reimbursement.
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For business establishments which have goods or services for export in the month, if the input VAT
on exported goods not yet credited is VND 300 million or higher, they shall be considered for monthly tax reimbursement.
45) Which of the following subjects and cases are eligible for VAT refund?
a. Business establishments have tax refund decisions of competent agencies according to the provisions of law.
b. Subjects entitled to diplomatic privileges and immunities according to the provisions of the
Ordinance on Diplomatic Immunities and Immunities.
c. VAT shall be refunded to programs and projects funded with non-refundable official
development assistance or non-refundable aid or humanitarian aid. d. All three cases All three cases
46) Declaration of VAT is a monthly tax and the following cases:
a. Declaration of VAT on each occasion of VAT incurred directly on the sales of irregular traders.
b. Declaration of temporarily calculated VAT on each occasion of business activities related to
construction, installation and out-of-province goods sale
c. Annual finalization of VAT calculated on the basis of the direct calculation method based on added value d. All of the above. All of the above.
47) The price used for calculating VAT on goods sold by a production or business establishment is:
a. Retail price of goods in the market b. The sale price without VAT
c. The total VAT amount written on the invoice d. Both the a, b, c are wrong
The sale price without VAT
48) The price used for calculating VAT on imported goods is:
a. Import price at border gate + Excise tax (if any) b. Price of imported goods.
c. Import price at border + Import tax (if any) + Excise tax (if any)
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d. Both the a, b, c are correct
Import price at border + Import tax (if any) + Excise tax (if any)
49) How can VAT be calculated? a. Method of tax deduction
b. The method of direct calculation on added value c. Both are true d. Both are wrong Both are true
50) What is the VAT rate for goods exported abroad? a. 0% b. 5% c. ten% d. Not subject to VAT 0%
51) By method of tax deduction, the payable VAT amount is determined by:
a. Output VAT x VAT rate of goods and services
b. Output VAT - Deductible input VAT
c. Taxable price of goods and services x VAT rate of goods and services d. Other answers.
Output VAT - Deductible input VAT
52) By the method of direct VAT calculation on the added value, the payable VAT amount is determined as:
a. The value added of GHG is subject to tax x the VAT rate of the corresponding GHG
b. Output VAT - Deductible input VAT
c. The price paid by HHDV to buy. d. Other answers.
The value added of GHG is subject to tax x the VAT rate of the corresponding GHG
53) How is the input VAT on goods and services used for production and trading of goods
and services subject to VAT deducted?
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn) lOMoARcPSD|31840234 a. Total deduction b. 50% deduction c. Minus 70% d. Non-deductive Total deduction
54) Business establishments paying VAT by the tax deduction method shall be refunded VAT if:
a. In 2 consecutive months or more, the input VAT amount has not been fully deducted
b. For 3 consecutive months or more, the input VAT amount has not been fully deducted
c. In 4 consecutive months or more, the input VAT amount has not been fully deducted
d. In 5 consecutive months or more, the input VAT amount has not been fully deducted
For 3 consecutive months or more, the input VAT amount has not been fully deducted
55) What is the basis for calculating VAT?
a. Sale prices of goods at production establishments and tax rates
b. Price of goods sold on the market and tax rate c. Taxable price and tax rate d. Other answers. Taxable price and tax rate
56) Input VAT on goods and services used for production and trading of goods and services
subject to tax and not subject to VAT shall be:
a. Deducting input VAT on goods and services used for production and trading of goods and services subject to VAT
b. Deducting the input VAT on goods and services used for production and trading of goods and
services subject to VAT and not subject to VAT c. Both are wrong d. Both are true
Deducting input VAT on goods and services used for production and trading of goods and services subject to VAT
57) Input VAT of fixed assets used for production and trading of goods and services liable to
VAT and not subject to VAT shall be:
Téléchargé par V? H?ng Ng?c (b22h0206@student.tdtu.edu.vn)