Mid Thúee

1.
( no question )1 điểm
Producer sells 100 air-conditioners with capacity of 9,000 BTU to company in EPZ XX
XX
Producer sells 50 air-conditioners with capacity of 9,000 BTU in Hai Phong
Producer sells 20 air-conditioners with capacity of 12,000 BTU to an export company
for exports under contract signed with a foreign company
Producer export air-conditioners with capacity of 18,000 BTU to Thai Land
2. Which is 0% VAT rate *
1 điểm
Exports beer to Laos. XX
Selling beer to an export company
Used beer for meeting of the company
Selling beer inViet Nam
3. On 10 March 2020, Dragon Co.in HaNoi declared to export 100 computers to

Canada. The selling price at the company gates is 300 USD per unit.The freight
for that batch of goods to the export gate HaiPhong is VND 10 million. The
international freight and insurances attached to the load of computer from
HaiPhong to the first border gate of Canada is 2,000 USD. Exchange rate
applicable 1 USD = VND 22,000. Export duty rate is 2%. Export duty payable
is *
1 điểm
VND 14,280,000XX
VND 13,400,000
VND 14,080,000
4. An enterprise, who apply credit method, sells computer:- Sale of 100 units at
the before -VAT price of VND 8,000,000/unit in the domestic market.Sale of 50
units at the total sale price of VND 8,800,000/unit in the domestic market. On
added value invoice, the VAT amount is not written.Export 200 units at FOB
price of VND 9,000,000/ unit VAT rate 10% Exported goods are supported
with sufficient documents as prescribed by law,The VAT output tax amount is
*
1 điểm
VND 120,000,000
VND 124,000,000
VND 304,000,000
VND 80,000,000
5. Which is VAT Taxable *

1 điểm
Education
Goods temporarily imported for re - export
Export rice
Humanitarian aid goods
6. Which is VAT non - Taxable *
1 điểm
Unprocessed agricultural products at the stage of importation
Selling computer to an exports processing company
Selling computer in the domestic market
Exports machine
7. Which transaction is customs duty taxable? *

1 điểm
Goods exported abroad from non-tariff zones
Humanitarian aid goods
Goods transferred through border-gates or borders.
Goods brought from the domestic market into non-tariff zones
8. Excise duty is *
1 điểm
Property tax
Direct tax
One - phase tax
Income tax
9. We have data of a company engaged in wine production in a tax month as

follows: Sale in domestic market: 200 bottles. Sale 300 bottles to an export
company. Export: 200 bottle. Sale 100 bottles to an export company for exports
under contract signed with a foreign company. The quantity of VAT taxable is:
*
1 điểm
800 bottles
500 bottles
200 bottles
700 bottles
10. Excise duty is imposed on *

1 điểm
Special goods and services
Special goods
Special services
Goods and services
11. Which case is non - dutiable goods? *

1 điểm
Goods brought from one non-tariff zone to another non-tariff zone
Goods brought from non-tariff zones into the domestic market
Goods taken from the domestic market to foreign countries
Goods brought from the domestic market into non-tariff zones
12. Who are excise taxpayers *

1 điểm
Company buying beer in the domestic market and selling beer
Household buying wine in the domestic market and selling wine
Beer producer sells beer in the domestic market
Household engages in trading tobacco
13. Which transactions are non-excisable *

1 điểm
Car producer sells a 7-seat car in Ho Chi Minh city
Car producer export car
Car producer sells a 5-seat car in Ha Noi city
Car producer sells a 7-seat car to an EPZ company XX
14. Customs duty is imposed on *

1 điểm
Imported/ exported goods
Goods
Services
Imported/ exported services
15. In the tax period, Ha Lan Co. ltd., who apply credit method, purchased goods
and services for production product A, which is taxable and product B, which
is an exempt item. Total VAT input written on added value invoices legible
VND30,000,000, in which for A is VND 10, 000, 000, for B is 4,000, 000. The
company cannot separate the remain input tax for each item. Turnover of
selling product A in the period is VND 150,000,000, product B is VND
50,000,000.The deductible input VAT amount is *
1 điểm
VND 26,000,000
VND 30,000,000
VND 10,000,000
VND 22,000,000XX
16. VAT is *
1 điểm
One - phase tax
Direct tax
Income tax
Consumption tax
17. We have data of a company engaged in trading in a tax month as follows:

Imported 30 unit of 5 seat - car from Japan. The price at the border gate of
Japan stated in the commercial contract is 10,000 USD each. The international
freight and insurances attached to the load of cars from Japan to the first
border gate of Vietnam is 20,000 USD. Import duty rate applicable to car is
80%; the excise duty is 50%, VAT rate:10%. Exchange rate for tax purpose is
1 USD = VND22,000; Taxes payable to customs office is (VND million): *
1 điểm
Import duty: 5,632 ; excise duty:6,336; VAT: 704
Import duty: 5,632; excise duty: 3,520; VAT: 1,619.2
Import duty:5,632 ; excise duty:6,336 ; VAT: 1,900.8
Import duty: 5,280; excise duty: 5,940; VAT: 1,782
18. The data during the month of an enterprise, who apply cedit method as
follows:Value of goods left at the beginning of the month:200 units, before-
VAT price of VND 100,000. Purchase during the month. Purchase 300 units,
before-VAT price of VND 100,000 per unit. Purchase 200 units with before-
VAT price VND 100,000 per unit. The VAT invoice is not written the seller’s
TIN. Purchase 100 units with price written on sale invoice of VND 11,000,000.
VAT rate 10%. All item is taxable and with receipt of bank payment. The
deductible input VAT amount is: *
1 điểm
VND 5,000,000
VND 4,100,000
VND 6,100,000
VND 3,000,000XX
19. The data during the month of an enterprise who apply credit method, sells
computer as follows: Sale of 100 units at the before-VAT price of VND
10,000,000/unit in the domestic market. Export 200 units at FOB price of VND
11,000,000/ unit Purchase 70 units with before-VAT price of VND 9,000,000
per unit. Purchase 40 units with price of VND 9,900,000 per unit stated on the
sale invoice. VAT rate 10%. Exported goods are supported with sufficient
documents as prescribed by law The VAT amount payable is *
1 điểm
VND 257,000,000
VND 158,000,000
VND 1,000,000
VND 37,000,000

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1.

3. On 10 March 2020, Dragon Co.in HaNoi declared to export 100 computers to

5. Which is VAT Taxable *

7. Which transaction is customs duty taxable? *

9. We have data of a company engaged in wine production in a tax month as

10. Excise duty is imposed on *

11. Which case is non - dutiable goods? *

12. Who are excise taxpayers *

13. Which transactions are non-excisable *

14. Customs duty is imposed on *

17. We have data of a company engaged in trading in a tax month as follows:

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