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8.31 号ACCA每日一小考 答案解析

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admin 发表于 2014-9-1 14:55:21 | 显示全部楼层 |阅读模式

8.31 号ACCA每日一小考  答案解析
Which three of the following apply to companies registered as a VAT group?

A. Supplies between group members are disregarded for VAT purposes.
B. Supplies between group members are zero rated.
C. A representative member of the group accounts for the group's output VAT and input VAT.
D. Companies under common control may apply for group registration.
E. Companies which are at least members of a 75% group may apply for group registration.

正确答案:A,C,D
答案解析:

The correct answers are: Companies under common control may apply for group registration; Supplies between group members are disregarded for VAT purposes; A representative member of the group accounts for the group's output VAT and input VAT.


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