Tax RFEI Examination

REFERENCE
1. Property Tax;
2. Value Added Tax;
3. Corporate income tax;
4. The tax on personal income.

Property Tax
EXERCISE 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 is taxed;
2. Property which is not taxed.
The results appears in the appropriate table on page 17.
ACTIVITY 2
Calculate the average annual value of fixed assets and
the sum of the amount of property tax at the end of 2012. Next
calculate how much tax the organization must pay in
the budget for the tax period, if we consider that during the
the year it is paid down payments for this tax.

Value added tax
EXERCISE 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. Over the last quarter there was a lot in the organization of events, each of which is reflected in the accounting.
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%.

Corporate income tax
EXERCISE 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. 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 ".
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 what the financial result (profit or loss) received from the sale of the organization;
2. Determine what the financial result (profit or loss) received from the organization of extraordinary operations;
3. Fold 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%.
ACTIVITY 3
The table (see. The source data) is given a list of expenses 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 ".

Income tax on individuals
EXERCISE 1
Calculate the wages to employees of "cold" for March 2012
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.