问题 判断题

根据《上海铁路局旅客列车空调失效应急处置办法》的规定,动车组因空调故障开门运行时,在车厢内运行方向左侧(非会车侧)车门处安装防护网。

答案

参考答案:

单项选择题
问答题

(a) During the month of February 2009, Company C, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB 2,000,000 (including freight and insurance to the Chinese port). Company C paid a further RMB 10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB 800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment. Company C paid transportation costs of RMB 8,000 (excluding VAT) and an insurance fee of RMB 5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model A motor vehicles at RMB 150,000 each (including VAT).(4) Sold ten Model A motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5) Company C is testing the performance of a new design of motor vehicle (Model B). Five Model B motor vehicles were taken for self-use. The cost per unit of Model B motor vehicles is RMB 130,000 (excluding VAT); no market price has yet been set for these vehicles.Required:Calculate the consumption tax (CT) and value added tax (VAT) payable by Company C for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2) Consumption tax (CT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the Model B motor vehicles is 8%. (11 marks)