应交增值税明细表（Value Added Tax Payable Statement）VATPS
应交增值税明细表（Value Added Tax Payable Statement）VATPS
相关考题：
Assume that the corporation tax rates for the financial year 2004 apply throughout.(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if sheproceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify thosefactors which will determine whether or not Green Limited is considered UK resident or Irish resident andthe tax implications of each alternative situation.You need not repeat points that are common to each situation. (16 marks)
(b) Write a letter to Joanne setting out the value added tax (VAT) registration requirements and advising onwhether or not she should or could register for VAT and if registered if she could recover the VAT suffered onthe consultancy fees and computer purchased in October 2005. (7 marks)
(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)
(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)
(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).Assume that no tax planning measures are taken and that there has been no change in the value of anyof the assets since David’s death. (4 marks)
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc asa holding company and identify any planning actions that can be taken to defer or minimise these taxcosts. (4 marks)You should assume that the corporation tax rates for the financial year 2005 and the income tax ratesand allowances for the tax year 2005/06 apply throughout this question.
(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, takingadvantage of all available reliefs. (3 marks)
(d) Advise Trent Limited of the consequences arising from the submission of the incorrect value added tax (VAT)return, assuming that the company has previously had a good compliance record with regard to accountingfor VAT. (6 marks)
(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools fromCutlass Inc; (2 marks)
(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposedrestructuring of the Rapier Ltd group.(i) The immediate tax implications of the restructuring. (6 marks)
(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum andthe effectiveness with which the information is communicated. (2 marks)Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for theforeseeable future.
(c) Explanatory notes, together with relevant supporting calculations, in connection with the loan. (8 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the schedules, theeffectiveness with which the information is communicated and the extent to which the schedules are structured ina logical manner. (3 marks)Notes: – you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial yearto 31 March 2007 apply throughout the question.– you should ignore value added tax (VAT).
(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternativestrategy. (8 marks)An additional mark will be awarded for the effectiveness with which the information is communicated.(1 mark)
—You want to know about the value added tax, don’t you?—() A. Yes, you need to introduce it for me.B. Yes, could you give me a brief overview of it?C. Yes, you must tell it to me.
— Generally speaking, value added tax is mainly charged on the taxable services.— Well,() A. how do you know it?B. why do you say so?C. what do you mean by that?
What does VAT stand for?A. Value-Assist TagB. Value-Added TaxC. Value-Added TagD. Value-Assist Tax
单选题PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.AValue Added Tax is included in sales taxes.BSales taxes are included in the rates.CNo taxes are included in the rates.
多选题财务报表附表包括（）。A利润分配表B成本费用开支明细表C各类资产明细表D主营业务收支明细表E应交增值税明细表