问题 问答题

县城某物资批发企业是增值税的一般纳税人,多种经营兼营仓储及运输服务业务。2006年6月发生下列业务:
(1)购进用于销售的搅拌机20台,发票注明价款2000000元,增值税340000元,支付搅拌机运费10000元;
(2)为自身运输服务购进货车6辆,发票注明价款500000元,增值税85000元;
(3)购进汽油用于运输业务,发票注明价款100000元,增值税17000元;
(4)取得仓储收入50000元,运输收入200000元;
(5)销售搅拌机18台,不含税价2700000元;
(6)出售使用过旧设备1台,原价100000(含税),已提折旧70000元,销售价110000元;
(7)销售搅拌机配件并送货上门,开具普通发票120000元,合同注明含税销售额110000元,送货费10000元,为这项送货购买汽油,发票注明价款2000元,增值税340元;
假定上述相关需认证的发票均经过认证,要求计算:
(1)该企业可抵扣的增值税进项税;
(2)该企业应纳增值税合计;
(3)该企业应纳的营业税;
(4)该企业应纳的城建税和教育费附加。

答案

参考答案:[答案及解析]
(1)该企业可抵扣的增值税进项税
=340000+10000×7%=340700(元)
这里考核的知识点在于:不得抵扣外购固定资产的进项税;不得抵扣用于非应税项目的进项税。
(2)该企业应纳增值税合计
=2700000×17%+120000÷(1+17%)×17%-340700+110000÷(1+4%)×4%×50%
=459000+17435.90-340700+2115.38=137851.28(元)
这里考核的知识点在于:兼营销售的计税原则;销售自己使用过的固定资产的计税规则。
(3)该企业应纳的营业税
50000×5%+200000×3%=8500(元)
这里考核的知识点在于:兼营销售的计税原则;
(4)该企业应纳的城建税和教育费附加
城建税=(137851.28+8500)×5%=7317.56(元)
教育费附加=(137851.28+8500)×3%=4390.53(元)
这里考核的知识点在于:城建税和教育费附加的计算依据和比率。

阅读理解

Boom boom!( I’m here, come to me!)

Krak krak!( Watch out, a leopard (豹)!)

Hok hok hok!( Hey, crowned eagle!)

Very good — you’ve already mastered half the basic vocabulary of the Campbell’s monkey, which lives in the forests of the Tai National Park in Ivory Coast. The adult males have six types of call, each with a specific meaning, but they can mix two or more calls together into a message with a different meaning.

Having spent months recording the monkeys’ calls in response to both natural and artificial stimuli (刺激物), a group led by Klaus Zuberbuhler of the University of St. Andrews in Scotland argues that the Campbell’s monkeys have a certain form of syntax(句法).

This is likely to be controversial because despite great effort to teach chimpanzees(大猩猩) language, they showed little or no ability to combine the sounds they learned into a sentence with a larger meaning. Syntax, basic to the structure of language, uniquely belongs to humans.

“Krak” is a call that warns of leopards in the neighborhood. The monkeys give it in response to real leopards and to leopard shouting broadcast by the researchers. The monkeys can vary the call by adding “-oo”: “Krak-oo” seems to be a general word for hunter, but one given in a special context – when monkeys hear but don’t see a hunter, or when they hear the alarm calls of another species.

The “boom-boom” call invites other monkeys to come toward the male making the sound. Two booms can be combined with a series of “krak-oos”, with a meaning entirely different to that of either of its single parts. “Boom boom krak-oo krak-oo krak-oo” is the monkey’s version of “Timber!” – it warns of falling trees.

If Zuberbuhler is correct, the Campbell’s monkeys can both vary the meaning of specific calls by adding something and combine calls to make a different meaning.

小题1:What is the passage mainly about?

A.A group of scientists.

B.Calls of Campbell’s monkeys.

C.The lifestyle of monkeys.

D.The importance of language.小题2:According to the passage, chimpanzees       .

A.don’t communicate by sounds

B.only understand simple sentences

C.fail to learn language from humans

D.are not related to the Campbell’s monkeys小题3:If the Campbell’s monkeys hear a lion’s shouting, they will call “  ”.

A.Krak

B.Boom

C.Boom boom krak-oo krak-oo krak-oo

D.Krak-oo小题4: According to the passage, it seems that        .

A.Zuberbuhler has spent years in the forests

B.the writer isn’t sure of Zuberbuhler’s opinions

C.the Campbell’s monkeys are cleverer than other animals

D.the Campbell’s monkeys can express six meanings by calls

填空题