2023 Tax Agent Tax-related Service Practice

The real questions for the 2023 tax accountant tax-related service practice are as follows:

Short answer questions

1. Value-added tax policy for small-scale taxpayers of individual industrial and commercial households (monthly tax payment )

1. The sales from January to March were 40,000, 110,000, and 130,000 respectively. Some business in March was invoiced at 3% (cannot be recovered), and each month’s value-added tax.

2. Choose quarterly tax payment and value-added tax.

3. Can I choose to pay quarterly tax from the second quarter?

4. If there is no tax exemption, what is the collection rate for issuing invoices, and whether special invoices can be issued.

2. Long-term and short-term rental of serviced apartments, with or without services:

1. Applicable rate of value-added tax.

2. The hotel is owned by the operator, and the property tax payer, tax rate, and tax calculation basis.

3. The hotel is rented by the operator, the property tax payer, the tax rate, and the tax calculation basis.

3. Super deduction policy for entrusted R&D: the number of domestic and overseas individuals entrusted is determined

4. The enterprise was demolished due to government needs, the original land was taken back by the government, and the government compensated for the new land , when the enterprise pays the consideration, should it pay value-added tax and land value-added tax, and explain the reasons; what is the tax basis for the land deed tax and the tax basis for corporate income tax, and explain the reasons

5. Non- Foreign investment of monetary assets.

Comprehensive Questions

1. All food purchased from within the country is sold and the invoice cannot be obtained in time. A pays 60% of the payment first, and then pays 40% of the balance after the invoice is issued. What impact will it have on the prepayment and final settlement of corporate income tax?

2. How to handle the value-added tax on sales returns paid to the purchaser? Will the deducted sales returns be transferred out as input tax?< /p>

3. Entrust an internet celebrity to live-stream the goods, and A will issue an invoice. The internet celebrity will charge a service fee of 2% to pay the internet celebrity’s expenses. If a special invoice is obtained, can the input tax be deducted? Can the input tax be deducted in the enterprise? Pre-tax deduction?

4. In previous years, a batch of food was unsaleable, and a 4Q% reserve for inventory price declines was made, and the corporate income tax was adjusted; in May, the batch of food expired and was reported as a loss. Whether the value-added tax on food reported as damaged needs to be transferred out, corporate income tax adjustment, and accounting treatment.

5. Loan interest paid to the bank, loan-related investment and financing consulting fees, handling fees for issuing letters of guarantee, credit acceptance fees, handling fees for confirmation letters, and bank draft handling fees. Which items can be obtained from the bank and deducted?

6. If you sell your own used equipment (the equipment was purchased in May 2018 and obtained a special value-added tax invoice), it will be included in the accounting calculation Value-added tax is included in the "simple tax calculation" (incorrect, it should be included in the "output tax", and an adjusting entry needs to be written)

7. Sales of scraps and defective products without issuing invoices. Value-added tax is calculated at the end of accounting (incorrect, "output tax" should be calculated, and adjusting entries need to be written)

8. Business entertainment expenses incurred shall be included in "administrative expenses" and "sales expenses" respectively ", whether it can be reported when prepaying corporate income tax in the third quarter.

9. When R&D expenses are incurred (other related expenses do not exceed 10% of the total), and the company chooses to prepay corporate income tax in the third quarter Super deduction.

10. If you choose the best accelerated depreciation discount for purchasing test equipment, fill out the "Monthly (Quarterly) Corporate Income Tax Prepayment Return"