【分析解答题】

(a)During the month of February 2009,CompanyC, a motor vehicle manufacturing company, carried out the following transactions:(1) Imported engines for production purposes for the equivalent of RMB、2,000,000 (including freight and insurance to theChinese port).CompanyC、paid a further RMB、10,000 (including value added tax (VAT)) to transport the engines from the port to its warehouse.(2) Purchased raw materials for RMB、800,000 (excluding VAT) and received a discount of 2% from the supplier for early payment.CompanyC、paid transportation costs of RMB、8,000 (excluding VAT) and an insurance fee of RMB、5,000 in relation to the delivery of the raw materials to its warehouse.(3) Sold 200 of Model

A、motor vehicles at RMB、150,000 each (including VAT).(4) Sold ten Model
A、motor vehicles to its own staff at their cost of RMB95,000 (excluding VAT) each.(5)CompanyC、is testing the performance of a new design of motor vehicle (ModelB、. Five ModelB、motor vehicles were taken for self-use. The cost per unit of ModelB、motor vehicles is RMB、130,000 (excluding VAT); no market price has yet been set for these vehicles.Required: Calculate the consumption taxCT) and value added tax (VAT) payable byCompanyC、for each of the transactions (1) to (5) in the month of February 2009, clearly identifying where no tax is payable.Note: you should assume that:(1) The tariff for all kinds of imported goods is 25%.(2)Consumption taxCT) is 10% for all types of motor vehicle.(3) The deemed profit rate for the ModelB、motor vehicles is 8%. (11 marks)