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2020 Intermediate Accounting Title "Intermediate Economic Law" Subjective Question Type Demonstration

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    [Abstract] 2020 intermediate accounting title preparation has begun. The editor of the Global Network School shared the "2020 intermediate accounting title" Intermediate Economic Law Subjective Question Type Demonstration ". Candidates should read it carefully. This article shares the types of intermediate economic law subjective questions. Hope This article is helpful for candidates.

    The 2020 Intermediate Accounting Exam will run from September 5th to 7th. Intermediate qualification: Examination subjects include "Intermediate Accounting Practice", "Financial Management" and "Economic Law". Those who participate in the intermediate qualification examination should pass all the subjects' examinations within two consecutive examination years in order to obtain the intermediate qualification certificate.

    "Intermediate Economic Law" subject test questions are single-choice questions, multiple-choice questions, judgment questions, short answer questions, and comprehensive questions.

    Intermediate Accounting Title "Intermediate Economic Law" Question Type Analysis

    Question type demonstration-subjective questions

    Short answer question

    (1) Case study type

    On September 1, 2016, Zhou Mou borrowed 500,000 yuan from Liang Mou, and the two parties signed a loan contract with a term of one year and an annual interest rate of 24%. Company A's financial department manager Wu Mou in the name of the financial department was Zhou Mou's. The loan provided guarantee and signed a guarantee contract with Liang's company's financial department seal. After the term of the loan expired, Zhou was unable to pay off the principal and interest of the loan.

    On October 10, 2016, Liang asked Company A to assume the guarantee responsibility, and Company A refused to guarantee that the contract was invalid.

    On December 1, 2016, Liang's investigation found that Zhou gave a car worth 100,000 yuan to his relative Zheng on January 1, 2016. On January 20, 2017, Liang filed a lawsuit requesting the withdrawal of the gift.

    Zheng defended:

    (1) I don't know that Zhou is unable to pay the debts and belongs to a third party in good faith. Liang has no right to request cancellation;

    (2) Since the donation occurred on January 1, 2016, and Liang sued, it has exceeded the one-year statutory period during which he can exercise his right of revocation. Liang has no right to request revocation.

    Claim:

    Based on the above information and the provisions of the contract legal system, answer the following questions.

    (1) Is it legal for Company A to refuse to assume the guarantee responsibility? Briefly explain the reasons.

    (2) Zheng reason for defense (1) Is it valid? Briefly explain the reason.

    (3) Zheng reason for defense (2) Is it valid? Briefly explain the reason.

    【answer】

    (1) Company A refused to assume the guarantee responsibility.

    Reason: According to the regulations, if the functional department of an enterprise legal person provides a guarantee, the guarantee contract is invalid.

    In this question, the guarantee contract signed by Wu, the manager of the financial department of Company A and Liang in the name of the financial department, was invalid, so Company A refused to assume the guarantee responsibility.

    (2) Zheng reason for defense (1) is not valid.

    Reason: According to the regulations, if the debtor causes damage to the creditor due to the free transfer of the property, the creditor (whether the third party is in good faith or malicious intent) can request the people's court to revoke the debtor's behavior.

    (3) Zheng reason of defense (2) is not valid.

    Reason: According to the regulations, the right of revocation is exercised within one year from the date on which the creditor “knows or should know the reason for the revocation” (not from the day the act occurred).

    In this question, a survey by Liang on December 1, 2016 found that the act had not been more than one year as of January 20, 2017, and the right to cancel was not eliminated.

    (2) Tax law calculation type [The tax law calculation is subject to the 2019 textbook]

    Company A is a general VAT taxpayer and is mainly engaged in cosmetics sales. In 2018, the following events occurred:

    (1) In January, a real estate purchased by the Company in October 2018 was sold to Company B, and a tax-included sales of 13.32 million yuan was obtained.

    (2) In May, 400 cosmetic products were sold in the form of bonus promotions, while 200 cosmetic products were also given away. It is known that each cosmetic A is priced at RMB 20,000 without tax, and cosmetic B is priced at 10,000 without tax.

    (3) In July, the price indicated on the special VAT invoice obtained for the purchase of cosmetics was 300,000 yuan. In addition, the shipping company paid 30,000 yuan of non-tax freight for the goods, and obtained a special VAT invoice issued by the shipping company. It is known that the special VAT invoices obtained by Company A have all been certified.

    Requirements: According to the above information and the provisions of the value-added tax legal system, answer the following questions (the unit of the amount in the answer is expressed in 10,000 yuan).

    (1) Calculation item (1) The output tax of Company A.

    (2) Calculation item (2) The output tax of Company A.

    (3) Calculation item (3) Input tax amount allowed by Company A to be deducted.

    【answer】

    (1) The value-added tax rate of 10% for the sale of real estate in item (1) applies. The current output tax amount = sales amount × tax rate. Therefore, the output tax of Company A = 1 332 ÷ (1 + 10%) × 10% = 121.1 (ten thousand yuan).

    (2) In item (2), the self-produced, commissioned, or purchased goods will be given away to other units or individuals for free. Therefore, the output tax of Company A = 400 × 0.2 × 16% + 200 × 0.1 × 16% = 16 (ten thousand yuan)

    (3) The cosmetics purchased in the item (3) and the transportation services purchased have obtained special VAT invoices. The input tax is allowed to be deducted. The transportation service is subject to a 10% VAT rate. The input tax deducted by Company A = 30 × 16% + 3 × 10% = 5.1 (10,000 yuan).

    Comprehensive question

    (1) Case study type

    In June 2016, Company A, Company B, Company C, and Chen jointly invested in the establishment of Ding Co., Ltd. (hereinafter referred to as Ding Company). The Ding Articles of Association stipulated that:

    (1) The company's registered capital is 5 million yuan.

    (2) Company A invested 1.2 million yuan for the housing price; Company B invested 1 million yuan for machinery and equipment; Chen invested 1 million yuan in currency; Company C invested 1.8 million yuan in the first phase and 1 million yuan in raw materials. The balance is funded by intellectual property rights and paid up by December 2015.

    (3) The company has a shareholder meeting, one executive director and one supervisor.

    (4) Shareholders exercise voting rights in accordance with 1: 1: 1: 1. The company's articles of association do not make other special provisions on capital contribution and voting rights.

    After the company was established, Company A, Company B, and Chen actually paid the capital contribution in accordance with the provisions of the company's articles of association and went through the relevant procedures. Company C paid the first capital contribution in accordance with the company's articles of association and set the price in November 2015 as a franchise 800,000 yuan paid in full.

    In June 2018, due to the many conflicts in the business philosophy between shareholders and no agreement could be reached, Chen proposed the dissolution of Ding. Company D held a shareholders' meeting to vote on the matter. Company A, Company B and Chen agreed, and Company C opposed. So the shareholders will make a decision to understand the company. Company D enters the liquidation process. During liquidation, the liquidation team found the following:

    (1) Due to changes in market conditions, the house invested by Company A depreciated by 100,000 yuan.

    (2) The actual value of the machinery and equipment at the time of company B's capital contribution was 700,000 yuan, which was significantly lower than the price set by the company's articles of association of 1 million yuan.

    The liquidation team required Company A to make up 100,000 yuan for the depreciation of the house, and Company A refused; Company B and other shareholders were required to bear corresponding civil liability for the shortfall in the actual capital contribution of Company B.

    Claim:

    Based on the above information and the company's legal system, answer the following questions.

    (1) Point out the illegality of Ding's shareholders' capital contribution method.

    (2) Is it legal for the company to have an executive director and a supervisor? Give reasons.

    (3) Is the resolution of the company's shareholders meeting to dissolve the company legal? Explain the reason.

    (4) Is it legal for Company A to refuse to make up for the depreciation of 100,000 yuan? Explain the reason.

    (5) What are the civil liabilities that Company B and other shareholders should bear separately for the shortfall in the actual capital contribution of Company B?

    【answer】

    (1) It is illegal for Company C to make a capital contribution based on the franchise.

    Reasons: According to regulations, shareholders may not make capital contributions based on labor services, credit, natural person names, goodwill, franchise rights, or property with a guarantee.

    (2) It is legal for Ding to have one executive director and one supervisor.

    Reasons: According to regulations, a limited liability company with a small number of shareholders or a small scale may have one executive director and one or two supervisors, without a board of directors or a board of supervisors.

    (3) The resolution of the company's shareholders meeting to dissolve the company is legal.

    Reason: According to the regulations, the company's dissolution of the special resolution belonging to the shareholders' meeting must be approved by shareholders representing 2/3 or more of the voting rights.

    In this question, the shareholders exercised their voting rights in accordance with 1: 1: 1: 1. Company A, Company B, and Chen agreed to dissolve the company, more than two-thirds of all voting rights. Therefore, the resolution to dissolve the company was legal.

    (4) Company A refused to make up for the depreciation of the house by 100,000 yuan.

    Reason: According to the regulations, after the investor has invested in non-monetary property that meets the statutory conditions, the value of the investment property is devalued due to market changes or other objective factors. If the company, other shareholders, or the company's creditors request the investor to bear the responsibility for making up the investment, the people's court Give support.

    (5) ① Company B shall fully perform its capital contribution obligations in accordance with the law, and shall pay the principal and interest of the insufficient capital contribution to Company D in full.

    ② Shareholders of D's other promoters shall bear joint and several responsibilities with Company B. After the company's promoters have assumed the responsibilities, they may recover from the defendant shareholders.

    (2) Tax law calculation type [The tax law calculation is subject to the 2019 textbook]

    Company A is a general VAT taxpayer and is mainly engaged in the production and sales of refrigerators. In June 2018, the following occurred:

    (1) When purchasing a batch of production steel, the value-added VAT invoice obtained indicates a price of 2.8 million yuan, and a shipping company is entrusted to ship the batch of steel back. The value-added VAT invoice issued by the shipping department indicates freight 100,000. yuan.

    (2) For a batch of imported steel, 1.2 million yuan (RMB, the same hereinafter) shall be paid to foreign countries for the purchase, the transportation handling fee before the arrival at the Chinese customs is 110,000 yuan, and the insurance fee is 130,000 yuan. After the customs levied the value-added tax on import, it issued a special payment certificate for import value-added tax.

    (3) A batch of compressors were sold to a small-scale taxpayer, an ordinary invoice was issued, and a tax-included income of 280,800 yuan was obtained.

    (4) A batch of A-type refrigerators were sold to Company B on credit, and the parties agreed in a written contract to pay on June 15. On June 20, Enterprise A issued a special value-added tax invoice indicating that the price was 10.4 million yuan; Company B paid the payment on June 30, and also paid a penalty of 58,500 yuan on the same day.

    (5) 10 self-produced A-type refrigerators (with a total cost of 35,000 yuan) were presented to the local nursing home.

    (6) Use 2 newly-produced B-type refrigerators of enterprise A for the employee canteen of this enterprise, each costing 10,000 yuan, and there is no selling price of B-type refrigerators on the market.

    Known: The tariff rate of imported steel by company A is 7%; the average price of A-type refrigerators for the month without tax is 75 thousand yuan each; the cost profit margin of A-type refrigerators and B-type refrigerators is 10%; The special value-added tax invoices and special value-added payment receipts obtained by enterprise A have all passed the certification in the current period.

    Requirements: According to the above information and the provisions of the value-added tax legal system, answer the following questions (the unit of the amount in the answer is expressed in 10,000 yuan).

    (1) Calculated matters (1) The input tax amount allowed to be deducted by the enterprise A.

    (2) Calculated matters (2) The value-added tax to be paid by the Chinese company A to the customs.

    (3) Calculation item (3) The output tax of enterprise A.

    (4) Calculation item (4) The output tax of enterprise A. When does the tax liability of company A occur? Explain the reason.

    (5) Calculation item (5) Does the company A in China need to pay VAT? If necessary, explain the reason and calculate the output tax; if not, explain the reason.

    (6) Calculation item (6) Does the company A in China need to pay VAT? If necessary, explain the reason and calculate the output tax; if not, explain the reason.

    [Answer and Analysis]

    (1) Event (1) The input tax deductible by the enterprise A in China A = 280 × 16% + 10 × 10% = 45.8 (ten thousand yuan). The purchase of steel and the receipt of transportation services are subject to special VAT invoices, and the corresponding input tax can be deducted. The VAT rate for transportation services is 10%.

    (2) Matter (2) The value-added tax payable by the Chinese enterprise A to the customs = (120 + 11 + 13) × (1 + 7%) × 16% = 24.65 (ten thousand yuan).

    The taxable value of the imported steel composition = duty-paid price + tariff = tariff-paid price × (1 + tariff rate). The duty-paid price includes the purchase price, transportation and handling charges, and insurance costs before the goods reach our customs.

    (3) Event (3) The output tax of China-A company = 28.08 ÷ (1 + 16%) × 16% = 3.87 (ten thousand yuan). Sales of goods to obtain tax-included income need to be separated from price and tax before calculating output tax.

    (4) ① Item (4) The output tax of enterprise A in China = [1 040 + 5.85 ÷ (1 + 16%)] × 16% = 171.44 (ten thousand yuan).

    ② Company A's tax liability occurred on June 15.

    Reasons: Sales of goods on credit, and the value-added tax liability occurred on the date of the collection date (June 15). If there is no written contract or the written contract does not stipulate the collection date, it is the day the goods are issued. The liquidated damage income received by Company A is an out-of-price expense, which needs to be separated into taxable sales after price-tax separation.

    (5) Enterprise A needs to pay VAT.

    Reason: To give self-produced goods to the home for the elderly at no charge is considered a sale of goods, and the output tax is calculated based on the average sales price of similar goods of the taxpayer in the most recent period. Item (5) The output tax of China-A company = 10 × 0.75 × 16% = 1.2 (ten thousand yuan).

    (6) Enterprise A needs to pay VAT.

    Reasons: The use of self-produced goods for employee canteens is used for collective benefits, and the sales tax should be calculated as sales. When sales are deemed to have occurred, the output tax shall be calculated, and the sales shall be determined in the following order: ① determined according to the average sales price of similar goods of the taxpayer in the most recent period. ② Determined according to the average sales price of similar goods of other taxpayers in the most recent period. ③ Determined according to the composition tax price, the composition tax price = cost × (1 + cost profit rate). Only in the absence of an average sales price for "similar goods" is the need to calculate the constituent taxable price.

    In this case, the situation mentioned in ① and ② does not exist, so the value-added tax is calculated according to ③: Item (6) The output tax of enterprise A = 2 × 1 × (1 + 10%) × 16% = 0.35 (ten thousand yuan) .

    The 2020 Intermediate Accounting Exam time has been determined. When will the 2020 Intermediate Accounting Registration start? In order to facilitate candidates to obtain registration information in a timely manner, Global Online School provides free SMS reminders for appointments Service, timely reminder of the registration time notification of the intermediate accounting title in 2020, please make an appointment in time!

    ”按钮后进入下载页面。 The above contents are subjective questions for the 2020 Intermediate Accounting Title "Intermediate Economic Law". The editor has uploaded the 2020 Intermediate Accounting Title preparation guidance for the majority of candidates. Click the " Free Download " button to enter the download page.

    share to: Edit: Zhao Jing

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