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Taxes, Option 2

1. Taxes characterized by the following features:

a. voluntary;

b. gratuitousness;

c. compulsion;

, the individual equivalent.

2. Organization (individual), which according to the tax laws obliged to calculate and pay tax in the budget, admits:

a. the taxpayer;

b. tax agent;

c. vehicle tax;

city \u200b\u200btax collector.

3. Representation expenses during the reporting (tax) period are included in other expenses on corporate income tax in the amount:

a. not exceeding 2% of the taxpayer's expenses for salaries for the reporting (tax) period;

b. does not exceed 4 per cent of the expenses of the taxpayer for wages for the reporting (tax) period;

c. not exceeding 1 percent of revenue from sales for the reporting (tax) period;

of actual costs, but according to the amount of estimated representation expenses approved by the head of the organization.

4. Separate subdivisions of Russian organizations that have a separate balance sheet:

a. self-pay property tax;

b. perform the duties of these organizations to pay property tax at their location;

c. are exempt from paying property tax;

of their own do not pay tax because umbrella organization pays him the location of the separate divisions.

5. The object of taxation by excises are recognized as follows:

a. implementation on the territory of the Russian Federation entities made their excise goods;

b. transfer of persons in the Russian Federation of excisable goods produced by them as a kind of wages;

c. transfer of excisable goods produced in the structure of the organization for the production of other excise goods;

the transfer of manufactured excisable goods in the structure of the organization for the production of goods nepodaktsiznyh.

6. Place the items of income of natural persons (left column), respectively, the rate of tax on personal income (right column), according to which these revenues are subject:

1.Materialnaya benefit derived from savings on interest for the use of targeted borrowings. 1.9%

2.Dividendy 2.13%

3.Voznagrazhdenie for work performed on the territory of the Russian Federation 3.30% non-resident tax

4.Materialnaya benefit derived from savings on interest for credit facilities. 4.35%

7. In determining the tax base for UST taxpayers-employers are not taken into account the following payments:

a. payment from the profit remaining at the disposal of the after-tax profit;

b. payments attributable to the expenses reducing the tax base for income tax;

c. payment in the form of partial payment for goods destined for the workers.

8. The expenses of taxpayers applying the simplified system of taxation are:

a. after their actual payment;

b. in the reporting (tax) period to which they relate;

c. depending on the method chosen by the taxpayer income and expense recognition.

9. The tax rate for the unified tax on imputed income is fixed at:

a. 10%;

b. 12%;

c. 15%.

10. The object of taxation transport tax shall be:

a. aircraft;

b. house;

c. rowing boat;

city \u200b\u200bcar.

Practical tasks

The plant produces TVs. In the reporting period it was sold at the price of 600 TV 2720 rubles. (VAT) at a cost of manufacturing in 1850 rubles. In addition, in the period gave 3 TV sponsored school to exercise their statutory activities; 1 television set to watch for use in video surveillance; 1 television set in the office of the director; 40 TV was aimed at cost labor factory workers. The plant implemented parts previously purchased for the sum of 15 million. Rubles. The market price of the reporting period - 3 100 rubles of the previous period - 3150 rubles.

Determine tax liability company VAT.

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