问题 问答题

某市工商银行2009年第四季度发生如下经营业务:
(1)受托发放为期1年、利率为8%的贷款200万元,每季按利息的10%收取手续费,贷款方已经支付当季利息;
(2)吸收存款800万元,支付存款利息40万元,11月1日发放贷款1200万元,年利率 10%,贷款利息收入尚未取得;
(3)取得结算业务手续费收入30万元,销售支票、账单凭证收入10万元,结算罚息、加息收入3万元,出纳长款收入0.3万元;
(4)经相关部门批准开展融资租赁业务,为此从国外购进设备一台,成交价格折合人民币900万元,境外运输费用和保险费用46万元,入境后由海关至单位所在地的运输费用 12万元,为购买该设备向境外借款折合人民币900万元,支付利息折合人民币144万元,将该设备租赁给境内的A公司,租赁年限15年,合同约定共收取价款3400万元。进口设备关税税率10%,假定每年按360天,每月按30天计算;
(5)10月2日购入一批纯金金条,价值100万元,由于黄金价格飚升,于12月25日将其出售,取得收入120万元。
要求:根据上述资料,计算应缴纳的营业税和扣缴的营业税。并简述相关政策(单位以元表示)。

答案

参考答案:(1)受托发放贷款应扣缴委托方的营业税。
应扣缴营业税=(200×8%÷4)×5%=0.2(万元)=2000(元)
受托发放贷款的手续费收入,应按“金融经纪业”征收营业税。
手续费收入应纳营业税=(200×8%÷4)×10%×5%=0.02(万元)=200(元)
(2)用自有资金发放贷款1200万元,应收未收的利息收入未超过90天应缴纳营业税:
(1200×10%×2÷12)×5%=1(万元)=10000(元)
(3)取得结算业务手续费收入、销售支票与账单凭证收入,以及结算罚息与加息收入应缴纳营业税=(30+10+3)×5%=2.15(万元)=21500(元)
出纳长款收入不征营业税。
(4)纳税人经营融资租赁业务,以其向承租者收取的全部价款和价外费用(包括残值)减去出租方承担的出租货物的实际成本后的余额为营业额。出租货物的实际成本,包括由出租方承担的货物购入价、关税、增值税、消费税、运杂费、安装费、保险费等费用以及境外借款利息支出和人民币利息支出。
进口设备应纳关税
=(900+46)×10%=94.6(万元)
进口设备应纳增值税
=(900+46+94.6)×17%=176.90(万元)
融资租赁设备本季度应纳营业税
=[3400-(900+46+94.6+176.9+144+12)]×90÷(15×360)×5%
=1.68875(万元)=16887.5(元)
(5)购入金融商品行为,以及金银买卖业务,不征收营业税。

单项选择题
填空题

The volcano in the cornfield grew until it was bigger than the cornfield! (41)______ People called the volcano the Little Monster because it grew so fast. Scientists came from all over the world to study it and watch it grow. It is not often that people get a chance to watch a volcano from the very beginning.

Most of the volcanoes have been here for a very long time. Some have been here so long that now they are cold. They are called dead volcanoes. They have stopped throwing out fire and melted rock and smoke. It is safe to walk on them. Farms are plowed on the quiet slopes, and people have built houses there.

Some volcanoes have stopped throwing out hot rock, but they still smoke a little now and then. They are "sleeping" volcanoes. Sometime they may "wake up".

(42)______.

Today volcanoes are not so dangerous for people as they were a long time ago. Now we know more about why volcanoes do what they do, and we can usually tell when they are going to do it. (43)______.

People used to think dragons under the earth caused volcanoes. They said the smoke that puffed above the ground was the dragon’s breath. They said the earthquakes were caused by the dragon’s moving around down in the earth. Now we know that this is not true.

Another thing we know about volcanoes is that they don’t happen just anywhere. (44)______. Scientists know where these places are, and maps have been made to let everybody know.

There are different kinds of volcanoes. Some explode so violently that the rock goes high into the air and falls miles away. A volcano may shoot out ashes so high that they float all the way around the world. They have made the sunsets green and the snow purple.

(45)______.

One very tall volcano stays fiery red at the top all the time. It is lucky that the volcano is near the ocean. Sailors can use it for a lighthouse.

[A] Other volcanoes are more gentle. The hot lava rises in their cones and overflows, rolling slowly down the mountainside, where it becomes cool and hard.

[B] Black smoke puffed out. Hot ashes fell like black snowflakes. Hot rock and fire and lava shot out.

[C] Smoke puffed up, and rock started popping up out of a crack that opened in the ground.

[D] A volcano named Vesuvius slept for a thousand years. But it woke up and threw out so much hot melted rock that it buried the buildings of two cities.

[E] Before a sleeping volcano wakes up, it usually makes a noise like faraway thunder, and the ground shakes in small earthquakes. People are warned and have time to get away safely.

[F] A volcano starts from a hole in the ground from which hot rock and smoke and steam come out. Far, far under the ground it is so hot that rock melts. This hot melted rock, or lava, is some-times pushed out of the earth through a hole or a crack in the ground. The steam inside the earth pushes the rock out.

[G] There are certain places under the earth where the rock is broken in a way that lets the steam and hot rock escape to the outside more easily.

43()