Mr D.

Taxable gross receipts 4,800,000.00

Tax rate 0.12
Output vat 576,000.00

Mr. A
Taxable gross receipts 1,100,000.00
Tax rate 0.12
Output Vat 132,000.00

D overseas shipping
transpotation of passengers 2,000,000.00
transpotation of cargoes 1,000,000.00
Total 3,000,000.00

Output Vat = -

C shipping Co
common Carrier's tax 60,000.00
Output Vat 12,000.00

A Building contarctor
payment on construction progress 2,200,000.00
advance payament 220,000.00
Total gross receipts 2,420,000.00
Output vat 290,400.00

B transport Co.
Coomon carrier tax 6,000.00
Output Vat 6,000.00

Mr. B
Materials 3,300,000.00
Labor 1,100,000.00
Total gross receipts 4,400,000.00
Output vat 528,000.00