Taxes and taxation НЛН 96-П (4)
Seller blocked
All products of this seller are blocked by the administration of the trading platform. You may be able to find a similar product using the search form.
Task 1
Organization LLC "Vector", engaged in the production of small household appliances, has its own passenger car "Kombi GAZ-3110", the power of which is 150 hp. With the date of passing the technical inspection on January 10, 2008. In May of the same year, another car "VAZ 2123 - Chevrolet Niva" with an engine power of 80 hp was purchased for delivery of products to consumers in the countryside.
Determine the amount of transport tax, set the payment terms, reflect its accrual and payment on the accounting accounts.
Task 2
LLC "Expertise" on March 1 of the current year performed work for JSC "Iney" in the amount of 41300 rubles. (including VAT 6300 rubles). The actual production cost of these works was 28000 rubles. According to the agreement, the due date was set on March 18th.
However, LLC "Expertise" on March 10 concludes an agreement on the assignment of the right of claim with LLC "Detail" in the amount of 30000 rubles.
The accounting policy of LLC "Expertise" established that the moment of recognition of income is the day of shipment and presentation of settlement documents to the buyer; monthly determination of financial results. The CBR refinancing rate is 11%, which is in line with the rates for comparable liabilities.
Determine the size of the financial result on the assignment of the right of claim, the amount of tax differences, and the conditional income tax expense (rate of 24%). Reflect these operations in the accounting records of LLC "Expertise".
Task 3
The organization Strela LLC performed the installation and commissioning of new equipment for OJSC Pribor in the amount of RUB 120000, VAT-RUB 21600. In payment for the work, Pribor OJSC issued a discount bill in the amount of 160000 rubles. with a maturity date on a specific day (after 60 days).
In due time, the customer, by mutual agreement, transferred in exchange for his bill of exchange a discount bill of a third party, which is a subcontractor of Strela LLC in the amount of 180000 rubles. This discounted promissory note was endorsed to a third party for accounting against debt repayment of the same amount.
The accounting policy of Strela LLC provides for the valuation of promissory notes taking into account all interest due on promissory notes transactions. The refinancing rate of the Central Bank of Russia is 11%. The moment of recognition of income for the purposes of accounting and taxation is the day of transfer of the work performed under the act.
Calculate the amount of "input" VAT to be deducted, add VAT. Reflect the transactions on the accounting accounts of two legal entities. Compare the methodology for calculating and repaying VAT for each person.
Organization LLC "Vector", engaged in the production of small household appliances, has its own passenger car "Kombi GAZ-3110", the power of which is 150 hp. With the date of passing the technical inspection on January 10, 2008. In May of the same year, another car "VAZ 2123 - Chevrolet Niva" with an engine power of 80 hp was purchased for delivery of products to consumers in the countryside.
Determine the amount of transport tax, set the payment terms, reflect its accrual and payment on the accounting accounts.
Task 2
LLC "Expertise" on March 1 of the current year performed work for JSC "Iney" in the amount of 41300 rubles. (including VAT 6300 rubles). The actual production cost of these works was 28000 rubles. According to the agreement, the due date was set on March 18th.
However, LLC "Expertise" on March 10 concludes an agreement on the assignment of the right of claim with LLC "Detail" in the amount of 30000 rubles.
The accounting policy of LLC "Expertise" established that the moment of recognition of income is the day of shipment and presentation of settlement documents to the buyer; monthly determination of financial results. The CBR refinancing rate is 11%, which is in line with the rates for comparable liabilities.
Determine the size of the financial result on the assignment of the right of claim, the amount of tax differences, and the conditional income tax expense (rate of 24%). Reflect these operations in the accounting records of LLC "Expertise".
Task 3
The organization Strela LLC performed the installation and commissioning of new equipment for OJSC Pribor in the amount of RUB 120000, VAT-RUB 21600. In payment for the work, Pribor OJSC issued a discount bill in the amount of 160000 rubles. with a maturity date on a specific day (after 60 days).
In due time, the customer, by mutual agreement, transferred in exchange for his bill of exchange a discount bill of a third party, which is a subcontractor of Strela LLC in the amount of 180000 rubles. This discounted promissory note was endorsed to a third party for accounting against debt repayment of the same amount.
The accounting policy of Strela LLC provides for the valuation of promissory notes taking into account all interest due on promissory notes transactions. The refinancing rate of the Central Bank of Russia is 11%. The moment of recognition of income for the purposes of accounting and taxation is the day of transfer of the work performed under the act.
Calculate the amount of "input" VAT to be deducted, add VAT. Reflect the transactions on the accounting accounts of two legal entities. Compare the methodology for calculating and repaying VAT for each person.
Several options for work, positively credited
+ 0
- 0