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Discussion questions for case of VAT Law

Bus company M, which is a general taxpayer of value-added tax. In December 2019 and January 2020, company M respectively obtained income of 1.09 million RMB yuan and 1.308 million RMB yuan (Both are VAT-included sales) from domestic public transport service. In December 2019 and January 2020, M respectively paid 200,000 and 240,000 in gasoline costs (VAT-excluding price) in order to provide domestic public transportation services, and the tax amount stated in the special value-added tax invoice was 26,000 and 31,200 respectively. In addition, in December 2019, M had purchased some maintenance raw materials from a small-scale taxpayer and obtained an ordinary VAT invoice, which stated that the relevant VAT was 50,000.

It is known that the VAT rate for domestic transportation services is 9%, the VAT rate for gasoline is 13%. And beginning January 1, 2020, the taxpayer's income from domestic public transport services will be exempt from VAT according to the Announcement of MOF and the STA on Supporting Tax Policies for Prevention and Control of Novel Coronavirus Disease (No. 8 of 2020).

Company M had conducted the following tax treatments for its domestic public transportation business in December 2019 and January 2020:

(1) December 2019, the VAT payable = 1,090,000 × 9% - 26,000 – 5,000 = 67,100 RMB yuan

(2) January 2020, the VAT payable = 1,308,000 × 0% -31,200 = -31,200 RMB yuan

   So, VAT refundable for the month = 31,200 RMB yuan

Regarding the above matters without other factors, please analyze whether the above tax treatments of Company M are appropriate or not, and explain the reasons briefly.


某公交公司M,为增值税一般纳税人,2019年12月和2020年1月其分别取得境内公共运输服务收入109万元和130.8万元(含税销售额)。为提供国内公共运输服务,2019年12月和2020年1月,M公司分别支出汽油费20万元和24万元(不含税价),取得汽油增值税专用发票上载明的税额分别为2.6万元和3.12万元。此外,2019年12月M公司还从一个小规模纳税人处购进了一批维护保养原材料,取得增值税普通发票,载明增值税税额为0.5万元。

已知提供境内交通运输服务的增值税税率为9%,汽油的增值税税率为13%,且根据《财政部 税务总局关于支持新型冠状病毒感染的肺炎疫情防控有关税收政策的公告》(2020年第8号),自2020年1月1日起,纳税人提供境内公共交通运输服务取得的收入,免征增值税。

M 公司分别就其2019年12月和2020年1月提供的境内公共交通运输服务进行如下税务处理:

1)2019年12月,M公司当月增值税应纳税额=109×9%-2.6-0.5 = 6.71万元

2)2020年1月,M公司当月增值税应纳税额=130.8×0%-3.12=-3.12万元

     因此,当月增值税应退税额=3.12万元

要求:针对上述事项,不考虑其他因素的影响,请逐项分析M公司的税务处理是否妥当,并简要说明理由。



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Introduction to tax laws of China课程列表:

Chapter 1 Overview of Tax Law IN PRC

-1.1 Why learn tax law of China? Targets and contents of the course

--1.1

-1.2 What is tax law? What is the status of tax to the Chinese government revenue? And the functions

--1.2

-1.3 The components or factors of tax law

--1.3

-1.4 The tax legislation and tax law system of China

--1.4

-1.5 The organizations or administrations in charge of tax affairs in China

--1.5

-1.6 The revenue sharing system between the Central Government and the Local Government of China

--1.6

-1.7 The relate concepts of international taxation

--1.7

-Exercises 1

Ideological and political discussion

- Ideological and political discussion

Chapter 2 Value-Added Tax (VAT) Law

-2.1 What is VAT?

--2.1.1

--2.1.2

-2.2 Why did China introduce VAT?

--2.2

-2.3 Who pays VAT? -- VAT taxpayers

--2.3

-2.4 How to calculate the VAT tax payable?

--2.4

-2.5 when and where we pay the VAT?

--2.5

-Exercises 2

-Discussion questions for case of VAT Law

Chapter 3 Tax Law of other Goods and services taxes

-3.1 Excise Tax(ET)Law

--3.1.1 Excise Tax(ET)Law(1)

--3.1.2 Excise Tax(ET)Law(2)

-3.2 Urban Maintenance and Construction Tax Law

--3.2

-3.3 Customs Duty Law

--3.3

-3.4 Vehicle Acquisition Tax Law

--3.4

-Exercises 3

Chapter 4 Enterprise Income Tax (EIT) Law and International Taxation

-4.1 Basic Properties and tax payers of EIT

--4.1

-4.2 Caculation of EIT payable

--4.2

-4.3 Tax incentives of EIT

--4.3

-4.4 International Taxation

--Exercises 4

--4.4

Chapter 5 Individual Income Tax (IIT) Law

-5.1 Introduction to Key Concepts in Individual Income Tax

--5.1

-5.2 China Individual Income Tax Reform 2019

--5.2

-5.3 Scope of Individual Income Tax

--5.3

-5.4 Determination of Taxable Income and Calculation of Income Tax of Personal Income

--5.4

-5.5 The determination of taxable income for business income

--5.5

-5.6 Special Deductible Items in Individual Income Tax ,Special extra deductions

--5.6

-5.7 Tax incentive of IIT

--5.7

-5.8 ndividual Income Tax for Foreign Nationals in China

--5.8

-Exercises 5

Chapter 6 Resource Tax Law, Environmental Protection Tax Law and Tax Administration

-6.1 Resource Tax Law

--6.1

-6.2 Environmental Protection Tax Law

--6.2

-6.3 The admistration of tax collection

--6.3

-6.4 Tax administrative regulations

--6.4

-Exercises 6

Chapter 7 Tax Laws of Property Taxes

-7.1 Real Estate Tax Law

--7.1

-7.2 Deed Tax Law

--1.7

-7.3 Urban and Township Land Use Tax Law

--7.3

-7.4 Vehicle and Vessel Tax Law

--7.4

--Exercises 7

Chapter 8 Tax Laws of Behavior Taxes

-8.1 Land Appreciation Tax Law

--8.1

-8.2 Farmland Occupation Tax Law

--8.2

-8.3 Stamp Tax Law

--8.3

-8.4 Tobacco Tax Law

--8.4

-8.5 Vessel Tonnage Tax Law

--8.5

-Exercises 8

Discussion questions for case of VAT Law笔记与讨论

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