问题 问答题

某卷烟厂为增值税一般纳税人地处市区,2009年1月份发生下列经济业务:
(1)购进A种烟丝一批,取得增值税专用发票注明的价款为100000元,增值税17000元,供货方代垫运费.1000元,款项已付,材料已验收入库。取得运费发票注明的运费600元,建设基金200元,保管费100元,装卸费100元;A种烟丝本月有50%被生产甲卷烟所耗用;
(2)购进B种烟丝一批,取得的增值税专用发票注明的价款为40000元,增值税6800元,款项已付,材料已入库;
(3)购进自用小汽车一台,取得的增值税专用发票注明的价款为300000元,增值税51000元,款项已付;
(4)接受某公司投资转入材料一批,取得的增值税专用发票注明的价款为100000元,增值税17000元,材料已验收入库;
(5)购进税控收款机一台,增值税专用发票上注明价款20000元,增值税税额3400元;
(6)上月购入的A种烟丝因火灾损失30000元,等待处理;
(7)销售甲种卷烟6箱,对外开出增值税专用发票注明价款150000元,增值税款25500元;
(8)以自产甲种卷烟2箱,每箱10000元(成本价)赠送友好单位;
(9)从农民手中收购一批烟叶,开具主管税务机关批准使用的收购凭证上注明金额100000元,已实际支付价外补贴;
(10)将收购的烟叶100000元发往某县城一烟丝企业,委托丙企业加工烟丝,支付加工费5000元,增值税850元;丙企业无同类烟丝的销售价格;
(11)将委托加工收回的烟丝直接出售,取得价款360000元,增值税61200元。(已知成本利润率为10%)
要求:根据以上资料回答下列问题:
(1)本期外购烟叶支付的烟叶税;
(2)本期可以抵扣的增值税进项税额;
(3)本期增值税销项税额;
(4)本期增值税应纳税额;
(5)烟丝企业应代收代缴的消费税、城市维护建设税;
(6)本期准予抵扣的消费税;
(7)本期应纳消费税;
(8)本期应纳城市维护建设税、教育费附加。

答案

参考答案:(1)本期外购烟叶支付的烟叶税:
烟叶收购金额=100000×(1+10%)=110000(元)
烟叶税应纳税额=110000×20%=22000(元)
(2)本期可以抵扣的增值税进项税额:
本期可以抵扣的增值税进项税额
=17000+6800+17000+3400+850+(110000+22000)×13%+(600+200)×7%-30000×17%
=17000+6800+17000+3400+850+17160+56-5100=57166(元)
(3)本期增值税销项税额:
本期增值税销项税额=[25500+2×150000÷6×17%+61200]=95200(元)
(4)本期增值税应纳税额:
本期增值税应纳税额=95200-57166=38034(元)
(5)烟丝企业应代收代缴的消费税、城市维护建设税:
丙企业应代收代缴的消费税=[(110000+22000)×(1-13%)+5000]÷(1-30%)×30%=51360(元)
烟丝企业应代收代缴的城市维护建设税=51360×5%=2568(元)
(6)本期准予抵扣的消费税
本期准予抵扣的消费税=100000×30%×50%=15000(元)
(7)本期应纳消费税
本期应纳消费税=(6+2)×150+150000×45%+2×25000×45%-15000
=1200+67500+22500-15000
=76200(元)
(8)本期应纳城市维护建设税、教育费附加本期应纳城市维护建设税、教育费附加=(38034+76200)×(7%+3%)=11423.4(元)

阅读理解

阅读理解。

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项,选项中的两项为多途选项。

     Swimming cycling, jogging, skiing, dancing, walking or any of dozens of other activities can help your

heart.   1   . Whether it is a structured exercise program or just part of your daily routine, all exercise

adds up to having a healthier heart. Here are some tips for exercise success.

     ☆Choose activities that are fun and add variety. Develop several activities that you can

enjoy.   2  

     ☆Wear comfortable, properly fitted shoes and comfortable, loose-fitting clothing appropriate for the

weather and the activity.

     ☆Find a convenient time and place to do activities.   3  . If you miss an exercise opportunity, work

activity into your day another way.

     ☆Use music to keep yourself entertained.

     ☆  4   Decide what kind of support you need. Do you want them to remind you to exercise?

Exercise with you regularly or occasionally? Be understanding when you get up early to exercise?Spend

time with the children while you exercise? Try not to ask you to change your exercise routine? Share

your activity time with others. Ask your family members, friends or co-workers for help.

     ☆Don't overdo it, especially at first. You can slowly increase the time and intensity (强度) of your

activities as you become more fit.   5  

     ☆Keep a record of your activities. Reward yourself at times. Nothing will inspire you more than

success!

A. Try to make it a habit, but be flexible.

B. They all cause you to feel warm and breathe heavily without being out of breath.

C. Be an active role model for your children.

D. That way, exercise will never seem boring.

E. If you are overweight or have a high risk of heart disease, see your doctor for medical advice before exercising.

F. Surround yourself with supportive people.

G. Gradually, work up to exercising on most days of the week for 30-60 minutes.

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