Taxes (control)

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Uploaded: 13.08.2013
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SECTION "Corporate Property Tax"
ACTIVITY 1
Table 1 provides a list of the property according to accounting data of one organization. Carefully read the table and spread her listed in the fixed assets of two groups:
1. property that is taxed;
2. The property, which is not taxed.
The results appears in the appropriate table.
Initial data
Table 1
The composition of the organization's property
№ p / p composition of assets
1 building for production purposes
2 building, leased to another organization
3 Rented office space
4 Garage
5 Warehouses manufacturing
6 Land ....

ACTIVITY 2
Calculate the average annual value of fixed assets and the sum of the amount of tax on the property in 2011. Then calculate how much tax the organization must pay to the budget for the tax period, if we consider that during the year it is paid down payments for this tax.
Initial data
On the balance of the organization as of 1 January 2011 the number of fixed assets that are subject to property tax. Suppose that such fixed assets are only two: a car and a garage. To determine the residual value of fixed assets at the beginning of the year you will be alone on the basis of accounting information, the following:
• The initial cost of the car is 300 000 rubles. The organization on a monthly basis, with effect from 1 January 2010, depreciation charges on it declining balance method. When taking into account the organization object to the established useful life of 5 years, and the acceleration factor 1.
The residual value of the car at January 1, 2011 .: ___________ rubles.
Perform the appropriate calculations and enter the results in the following table:
Next, calculate the amount of advance payments on the end of each reporting period - I quarter, six months and nine months.
You needed to calculate the average annual value of the property and calculate the property tax for the tax period. Reply to enter in the appropriate table.

SECTION "VALUE ADDED TAX '
ACTIVITY 1
Calculate the amount of VAT that an organization must pay to the budget for the tax period (quarter).
Initial data
The organization is engaged in the production and sale of overalls. In the last quarter there was a lot in the organization of events, each of which is reflected in the accounting. These events are described in the table below.
N Contents Financial operations
wiring
1 purchased and taken into account the materials needed for the production, costing 177,000 rubles
(Including 18% VAT). 177 000 * 18/118 = 27 000
The invoice is received from the vendor
AT 10 Km 60
AT 19 Km 60
2 written off in the production of materials worth 124,000 rubles AT 20 Km 10 .....
On each transaction, make a journal entry. Correspondence accounts enter in the column "journal entries" table, which is located above.
Then calculate the balance on the account 68 "Calculations of Taxes and Duties" / sub-account of VAT, and then you will be able to answer the most important task.

ACTIVITY 2
You are offered a list of goods and services (see. The raw data). You should choose from it only those goods and services, the implementation of which is taxed at a rate of 10%.
Initial data
N Goods and services tax rate
1 Wheelchair 10
2 Promotional booklets 18
3 Exported goods 18
4 Furniture 18
5 Dairy products 10 ....

Additional information

SECTION "Corporate Profit Tax"
ACTIVITY 1
The table (see. The raw data) lists the property. Carefully read the information in the table and spread her property listed in two groups:
1. The property, which is subject to depreciation;
2. The property, which is not subject to amortization.
The results are tabulated, placed in the job under the corresponding number in the "Resolution of tasks for the discipline" Taxes and taxation "."
Initial data
N composition of the organization's property
1 Equipment (original cost of 290 000 rubles)
2 Items for Resale
3 Land ...

ACTIVITY 2
Make a calculation of the tax base and the sum of the amount of corporate income tax. For this you need:
1. determine which financial result (profit or loss) received from the sale of the organization;
2. determine which financial result (profit or loss) received from non-operating organization;
3. to lay down the amount of profit (loss) from the sale and the amount of profit (loss) from extraordinary transactions;
4. Multiply the tax base for the total income tax rate, which currently stands at 20%.
Initial data
Tax accounting data accumulated in analytical registers are shown in the table. All amounts in it are without VAT.
To determine the revenue and expenditure organization uses the accrual method.

ACTIVITY 3
The table (see. The raw data) provides a list of the costs of the organization. You have to classify them into two groups:
1. The costs taken into account when determining the tax base for income tax;
2. The costs are not taken into account when determining the tax base for income tax.
The results are tabulated, placed in the job under the corresponding number in the "Resolution of tasks for the discipline" Taxes and taxation "."

SECTION "Taxes on personal income"
ACTIVITY 1
Calculate the wages to employees of "cold" for March 2012
Initial data
Alyabyev TV
Charges: a monthly salary of 25,000 rubles
Children: daughter aged 14
MY VASILIEVA
Charges: a monthly salary of 12,000 rubles
Children: no
VORONTSOVA NA
Charges: - a monthly salary of 15,000 rubles
- Financial assistance in connection with the death of the father of 10 000 rubles
Children: a son aged 25
Denisov SL
Charges: - wages of 15 000 rubles (a monthly salary of 18,000 rubles)
- Temporary disability benefits 2,600 rubles
The children - a daughter aged 10
- A daughter aged 22, a student of the correspondence department of the Institute .........

ACTIVITY 2
Determine the rate at which an organization must keep the personal income tax to a particular type of income received by the employee.
Initial data
N Type of income personal income tax rate,%
1. Wages accrued on tariff rates and salaries for time worked 13
2. Wages accrued for work performed on piece-rates 13
3. The benefit for temporary disability 13
4. Maternity leave 0 ....
Specify in the space of the last job in the "Resolution of tasks on the subject" Tax "" number of the types of income that are subject to personal income tax at the rate of 13%.

Solving problems of discipline "Taxes and taxation"
See "Property Tax"
ACTIVITY 1
The property, taxable property is not taxable
ACTIVITY 2
Indicator Amount, RUR.

Section "Value Added Tax"
ACTIVITY 1
ACTIVITY 2
N products and services, implementation of which is taxed at a rate of 10%

Section "Corporate Profit Tax"
ACTIVITY 1
Assets subject to amortization Assets not subject to depreciation
ACTIVITY 2
Indicator Amount, RUR.
ACTIVITY 3
Expenses deductible for tax purposes expenses which are not deductible for tax purposes

See "Income Tax individuals"
ACTIVITY 1
N Name accrued, rub. Tax deductions, rub. Retained PIT rubles. Su

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