单选题

SS Express (SSE) is a logistics company. It acquired warehouse premises in March 2018 for RMB5,000,000. The value added tax (VAT) special invoice shows input VAT of RMB550,000. SSE also purchased forklifts for which the VAT special invoice showed input VAT of RMB170,000 in March 2018. Output VAT for March 2018 amounted to RMB10,000.

What is the value added tax (VAT) position of SSE for March 2018?

A、 Input VAT carried forward RMB710,000
B、 Input VAT refundable RMB710,000
C、 Input VAT carried forward RMB422,000
D、 Input VAT carried forward RMB490,000

【正确答案】 D

【答案解析】

Input VAT creditable = 550,000 x 60% + 170,000 = 500,000
Output VAT = 10,000
Input VAT carried forward = RMB490,000