问题1.冰箱的标价为9700卢比。如果要征收6％的增值税，那么购买冰箱要付多少钱?
解决方案：
List price of the refrigerator = Rs. 9700
VAT = 6%
So, VAT = 6% of Rs. 9700
= 6/100 × 9700
= Rs. 582
The total amount to be paid will be (Rs. 9700 + Rs. 582) = Rs. 10282
Hence, the total one has to pay to buy the refrigerator is Rs. 10282.
问题2。Vikram买了一块卢比的手表。 825.如果该价格在价目表中包含10％的增值税，那么手表的标价是多少?
解决方案：
Let the list price of the watch be Rs. x
Vikram bought it for (Rs. x + 10x/100) = Rs. 825
⇒ x + 0.1x = 825
⇒ 1.1x = 825
⇒ x = 825 / 1.1
⇒ x = 8250/11
⇒ x = 750
Thus, the price of Watch is Rs. 750
问题3。阿曼花了卢比买了一件衬衫。 347.50其中包括7％的增值税。查找衬衫的标价。
Let the price of shirt be Rs. x
Then,
Aman bought the shirt for (Rs. x + Rs. 7x/100) = Rs. 347.50
⇒ x + 7x/100 = 347.50
⇒ 107x/100 = 347.50
⇒ x = (347.50 × 100) / 107
⇒ x = 350
Hence, the price of the shirt is Rs. 350
问题4. Rani购买了一双售价为Rs的鞋子。 175.如果她以7％的税率缴纳增值税，她应缴纳多少增值税?另外，找到这双鞋的净值。
解决方案：
Given,
Selling price of shoes = Rs. 175
VAT = 7 %
Therefore, 7% of 175
⇒ 7/100 × 175
⇒ Rs. 12.25
Rani has to pay Rs. 12.25 as VAT also, the net value of shoes ( VAT + Price) is Rs. 12.25 + Rs. 175 = Rs. 187.25
问题5：Swarna支付了Rs。一双价值Rs的鞋子加20增值税。 250.找到增值税率。
解决方案：
Given,
Amount paid by Swarna for a pair of shoes = Rs. 250
VAT paid by her = Rs. 20
Let the rate of VAT be x %
Then, x% of 250 = 20
⇒ x/100 × 250 = 20
⇒ x = (20 × 10) / 25
⇒ x = 8
Hence, Swarna paid 8% VAT on her pair of shoes.
问题6。Sarita购买了价值Rs的商品。 5500。她得到5％的回扣。如果要收取5％的增值税，则在获得返点后，找到她将要为商品支付的金额。
Price after getting a rebate of 5% on Rs. 5500
⇒ 5% on Rs. 5500
⇒ 5 /100 × 5500
⇒ Rs. 275
So, the new cost = Rs. 5500 – Rs. 275 = Rs. 5225
Now, VAT = 5%
Then, 5% of Rs. 5225
⇒ 5/100 × 5225
⇒ Rs. 261.25
The amount to be paid for the goods is Rs.5225 + Rs. 261.25 = Rs. 5486.25
问题7.含增值税的家具成本为Rs。 7150。如果增值税的税率为Rs。 105，找到家具的原价。
Cost of furniture inclusive of VAT = Rs. 7150
Let the original cost be Rs. x
Cost of furniture ⇒ 10% of x + x = Rs. 7150
⇒ 10/100 × x + x = 7150
⇒ 0.1x + x = 7150
⇒ 1.1x = 7150
⇒ x = (7150 × 10)/11
⇒ x = Rs. 6500
Thus, The original cost of furniture is Rs. 6500
问题8.一件家具的价格为卢比。 13750含增值税。如果增值税率为10％，请查找家具的原始成本。
Given,
Cost of the furniture inclusive VAT is Rs. 13750
Let the original price of furniture be Rs. x
Cost of furniture = 10% of Rs. x + Rs. x is Rs. 13750
⇒ 10/100 × x + x = 13750
⇒ 0.1x + x = 13750
⇒ 1.1x = 13750
⇒ x = (13750 × 10) / 11
⇒ x = Rs. 12500
Hence, the original price of furniture is Rs. 12500.
问题9.彩色电视的价格为卢比。 13440(含增值税)。如果电视的原始成本是12000卢比。查找增值税率。
Given,
The cost of T.V including VAT = Rs. 13440
Original cost of T.V = Rs. 12000
Let, the rate of VAT be x%
Cost of the T.V is x% of Rs. 12000 + Rs. 12000 is Rs. 13440
⇒ x/100 × 12000 + 12000 = 13440
⇒ 120x + 12000 = 13440
⇒ 120x = 13440 – 12000
⇒ x = 1440 / 120
⇒ x = 12
The VAT rate on color T.V is 12%
问题10。里纳(Reena)去一家商店买收音机，费用为卢比。 2568.增值税税率为7％。她告诉店主降低收音机的价格，以便她必须支付卢比。 2568，含增值税。以收音机的价格找到所需的减少量。
Let the reduced price, excluding the VAT , of the radio be Rs. x
Then VAT = 7% of Rs. x
⇒ 0.07x
S.P of the radio= Rs. x + Rs. 0.07x
= 1.07x
S.P is given as Rs. 2568
⇒ 1.07x = 2568
⇒ x = (2568 × 100) / 107
⇒ x = Rs. 2400
So, the reduction in the price of radio is Rs. 2568 – Rs. 2400
= Rs. 168
The reduction needed at the price of radio is Rs. 168