Task number 8 Calculation of the state fee

Task 1

The organization will apply to the court of general jurisdiction with two statements of claim of a property nature. The price of the first claim is 4,000 rubles, the amount of the second claim is 30,000 rubles. Determine the amount of the state fee that must be paid before filing.

4000 * 4% u003d 160 rubles, but this is less than 400 rubles, which means the size of the state. The fee for this claim will be 400 rubles.

800+(10000*3%)=1100 rubles.

1100 + 400 u003d 1500 rubles. the total amount of the state duty.

Task 2

The amount of the claim of an individual is 500,000 rubles, the amount of claims satisfied by the arbitration court is 50,000 rubles. The applicant is exempt from paying the fee. Determine the amount of the fee.
Decided orally.

Task 3

Determine the amount of the fee for notarial acts certifying the commission agreement, if the amount of obligations assumed under the agreement is 4,000 rubles.
4000 * 0.5% u003d 20 rubles, but this is less than 200 rubles, which means the size of the state duty will be 200 rubles. Art.

333.24 of the Tax Code of the Russian Federation 11) for certification of surety agreements – 0.5 percent of the amount for which the obligation is assumed, but not less than 200 rubles and not more than 20,000 rubles;

Test

1. Payers of the state duty are recognized:

a) organizations;

b) individuals;

c) organizations and individual entrepreneurs;

D) organizations and individuals.

2. What is the procedure for paying the state fee when applying to the courts of general jurisdiction, if the plaintiff is exempt from paying it?

a) the state fee is paid by the plaintiff in a smaller amount;

b) the state fee is paid by the defendant (if he is not exempt from paying the state fee) in proportion to the amount of claims satisfied by the court;

c) the state fee is paid by the plaintiff and the defendant (if he is not exempt from paying the state fee) in proportion to the amount of claims satisfied by the court;

d) state duty is not paid.

3. Who determines the price of the claim from which the fee is calculated?

a) a judge;

b) the plaintiff;

c) a judge or plaintiff;

d) a judge and (or) a plaintiff.

4. How is the state fee paid when filing statements of claim containing both property and non-property claims?

a) the state fee established for claims of a property nature is paid;

b) the state fee established for statements of claim of a non-property nature is paid;

c) the state fee established for statements of claim of a property or non-property nature is paid;

d) the state fee established for statements of claim of a property nature and the state fee established for statements of claim of a non-property nature are paid simultaneously;

5. What is the procedure for paying the state fee if there are several heirs (in particular, heirs by law, by will or heirs who have the right to a mandatory share in the inheritance)?

a) in proportion to the number of heirs;

b) each heir;

c) not paid;

d) in proportion to the number of heirs or by each heir, depending on the amount inherited.

Task #9. Mineral extraction tax planning

Task 1

The organization produced 4,000 tons of coal products for the tax period, which contains 3,600 tons of clean coal. Actual losses amounted to 200 tons of clean coal, the loss standard was 7%. The cost of a unit of extracted mineral is 400 rubles/t. Calculate the amount of MET for the tax period.

(4000-200)*400=1520000 rubles – tax base

1520000 * 4% = 60800 rubles – the amount of MET

Task 2

During the tax period, the organization produced 400 tons of peat. In the same tax period, 150 tons of peat were sold at a price of 800 rubles/ton, 200 tons at a price of 900 rubles/ton (excluding VAT). The sale price includes the cost of delivery, which amounted to 30,000 rubles. Determine the amount of MET to be paid to the budget.

(150*800+200*900)-30000=270000 rubles – tax base

270,000 * 4% = 10,800 rubles – the amount of NDPI

Task 3

During the tax period of the current year, the oil and gas organization produced 600 tons of oil. The average price level for Urals oil grade per barrel for the tax period was $35. The average value for the tax period of the US dollar against the ruble of the Russian Federation, set by the Central Bank of Russia, is 24 rubles per dollar.

Determine the amount of mineral extraction tax payable to the budget for the tax period if the depletion rate of reserves (Kv) is equal to 1.

(35-15) * 24: 261 = 33.6207 – coefficient characterizing the dynamics of world oil prices (Kts)

600 * 33.6207 * 1 * 470 u003d 9481037.4 rubles – the amount of MET

Task 4

During the tax period, the diamond mining organization mined 2,000 carats of natural diamonds. Appraisers of mined diamonds determined their value in the amount of 250,000 US dollars. The average value for the tax period of the US dollar against the ruble of the Russian Federation, set by the Central Bank of Russia, is 24 rubles per dollar. Determine the amount of MET to be paid from the budget for the tax period.

2000*(250000*24)*8%=960000000 rubles – the amount of MET

Test

1. The following shall be recognized as taxpayers of the mineral extraction tax:

a) organizations, individuals and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation;

b) organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation;

c) organizations and individuals recognized as subsoil users in accordance with the legislation of the Russian Federation;

d) organizations recognized as subsoil users in accordance with the legislation of the Russian Federation.

2. The tax period for the mineral extraction tax is:

a) a month;

b) quarter;

c) quarter, six months and nine months;

d) calendar year.

3. How is the average price level for Urals crude oil determined in the absence of information from official sources?

a) the taxpayer himself;

b) as the arithmetic average of purchase prices on the world market of crude oil;

c) as the arithmetic average of sales prices on the world market of crude oil;

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