Task 1 (91)
TASK 1. JSC "Spectrum" 60000t mined ore 50000t were sold. Revenues amounted to 75,000 thousand. Rub. To determine the taxable base for the tax on mineral extraction.
1) 85,000 thousand. Rub.
2) 90,000 thousand. Rub.
3) 95,000 thousand. Rub.
OBJECTIVE 2. The initial value of fixed assets for tax purposes is 160,000 rubles. The useful life of fixed assets - 40 months. Determine the monthly amount of depreciation in the linear method of its calculation.
1) 3750 rubles.
GOAL 3. Organization In 2003, suffered a loss of $ 15 thousand. Rub. In 2004, for calculating the tax base for income tax amounted to 30 thousand. Rub. It is necessary to calculate the taxable income in 2004 taking into account the transfer of the future losses of previous years.
1) 20 thousand. Rub.
2) 21 thousand. Rub.
3) 22 thousand. Rub.
Task 2 (92)
TASK 1. Take the sum of the amount of value added tax payable to the budget, based on the following data:
- The volume of rendered services - 820 thousand. Rub. (Including VAT - 18%), paid - 95%;
- Advances to suppliers listed - 80 thousand. Rub. (Including VAT);
- Purchased materials for production needs in the amount of 220 thousand. Rub. (Including VAT - 18%), of which the vendor paid -160 thousand rubles;
- Credited to the account of the buyer's down payment - 58 thousand. Rub.
- The cost of major repairs of production equipment, made by the contractor, -132 thousand. Rub. (Including 18% VAT), are paid 120 thousand. Rub.
- The cost of repairs health center, on the balance of the organization, - 56 thousand. Rub. (Including the VAT of 18%), payment is made in full;
- Spent on the maintenance of the kindergarten - 80 thousand. Rub. (Including VAT - 18%);
- Accounts payable with expired limitation period - 50 thousand. Rub. Accounting policy for tax purposes is determined "for shipping"
GOAL 2. Take the sum of the amount of excise duty, subject to a contribution to the budget, if now