Question

求翻译...

Company X, a general value added tax (VAT) taxpayer
(1) Delivered 30 vehicles at a selling price of RMB1,500,000 (excluding VAT) each. 20 of the vehicles were sold to customers and the remaining 10 were sent to welfare house as gifts. The customers obtained a sale discount of 10% of the selling price and were given a further 1% cash discount if the payment was made within ten days of delivery. All the customers settled the payment within ten days.
(2) 2 vehicles were used to pick up staffs to the company. The production cost is RMB 30,000 (excluding VAT).
(3) Adopt a sales plan of vehicle trade-in to receive the cash of RMB1,000,000 (excluding VAT) after deducting the RMB 100,000 allowance for the used vehicle traded in.
(4) Launch a sales scheme worth RMB1,000,000 (excluding VAT) with an installment approach. In light of the contract, Company X should receive RMB400,000 in this month. In fact, only RMB200,000 was transferred to the bank account of Company X.
(5) Delivered a used equipment with a selling price of RMB 200,000 (excluding VAT). The original value and residual value are 800,000 and 300,000, respectively.
(6) One of its own staff acquire a new model developed by Company X at a cost of RMB300,000 (excluding VAT) lower than its market price of RMB 500,000 (including VAT).
(7) Sold a batch of textbooks to a school and collected RMB100,000 (including VAT) in a lump sum. Also, RMB1,000 was paid to the transportation company for delivery.
(8) Acquired raw material for RMB600,000 (excluding VAT) from a small-scale tax payer without a special invoice. Freight charges of RMB2,000 was also paid.
(9) Acquired certain agriculture products for RMB10,000 from farmer.
(10) Identify a loss of RMB200,000 (excluding VAT) after stock-taking. Freight charges of RMB10,000 was included in such loss.

Required:
(a) Calculate Company X’s output and input VAT for the month of August 2010, clearly discussing any disallowed amounts.
(b) Briefly explain the similarity and difference between simultaneous business and mixed sales and describe the VAT treatment of these activities.

Answer 1

X公司，一般价值增值税（进项税额）纳税人
（1）交付30辆，售价为人民币50万元（不含增值税）每个。向客户出售的车辆中有20人，其余10个作为礼物被送到福利院。客户获得的销售价格的10％的销售折扣，并给予进一步的1％的现金折扣，如果在10天交货付款。在十天之内，所有的客户结算付款。
（2）2辆用于拿起该公司的员工。生产成本是30000元人民币（不含增值税）。
（3）采用的汽车销售计划的贸易在收到后，扣除人民币10万元的津贴，为二手车交易英寸00万人民币的现金，（不含增值税）
（4）启动一个价值人民币1,000,000元，用分期付款的方式销售计划（不含增值税）。在合同中，X公司应在本月收到人民币400元，000。事实上，只有200元人民币，000转让给X公司的银行帐户
（5）交付使用的设备，用20万元人民币的销售价格（不含增值税）。原来的价值和剩余价值，分别为80万和30万。
（6）员工自身获得X公司开发的一种新的模式在人民币300元，000的成本（不含增值税）低于50万元人民币的市场价格（含增值税）。
（7）出售了一批学校的教科书和收集在包干10万元人民币（含增值税）。此外，人民币，000元，支付给运输公司交付。
（8）从一个小规模纳税人收购原料没有专用发票为人民币600,000元（不含增值税）。人民币，000元的运费支付。
（9）收购了一万人民币，某些农产品从农民。
（10）确定的损失人民币20万元（不含增值税）后盘点。运费人民币10，000被列入此类损失。

要求：
（a）计算X公司的增值税为2010年8月月输出和输入，清楚地讨论任何不允许的金额。
（二）简要说明同时业务和混合销售之间的相似性和差异，并说明这些活动的增值税处理。