问题 问答题

某县商业银行2011年第2季度有关业务资料如下:
(1)向生产企业贷款取得利息收入595万元,逾期贷款的罚息收入13万元。
(2)4月10日购进有价证券800万元(其中税费20万元),6月25日以860万元价格卖出,另支付税费25万元。
(3)4月1日受中国人民银行委托发放贷款给国内某房地产企业,金额5000万元,贷款期限3个月,年利息率6.8%,银行按贷款利息收入的10%收取手续费。并于季度术收到房地产企业支付的借款利息。
(4)对外提供理财服务,取得收入200万元。
(5)金融机构往来利息收入300万元。
(6)4月末盘点库存现金,发现出纳长款6.5万元。
要求:根据上述资料,分别阐述各项业务的相关营业税税收政策,并计算应缴纳的营业税额(计算结果保留两位小数)。

答案

参考答案:(1)一般贷款业务的营业额为贷款利息收入(包括各种加息、罚息等)。
向生产企业贷款应缴纳营业税=(595+13)×5%=30.4(万元)
(2)金融企业从事股票、债券买卖业务以股票、债券的卖出价减去买入价后的余额为营业额。即营业额=卖出价-买入价。
有价证券买卖应缴纳营业税=[860-(800-20)]×5%=4(万元)
(3)金融经纪业务和其他金融业务(中间业务)营业额为手续费(佣金)类的全部收入。
委托发放贷款取得的手续费收入应缴纳营业税=5000×6.8%÷12×3×10%×5%=0.43(万元)
(4)金融经纪业务和其他金融业务(中间业务)营业额为手续费(佣金)类的全部收入。
理财服务收入应缴纳营业税=200×5%=10(万元)
(5)金融机构往来利息收入免征营业税。
(6)对金融机构的出纳长款,不征收营业税。

单项选择题

Questions from 36 to 40 are based on the following passage: Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the foreign port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in p containers, adequately sealed and filled when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if they are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the goods are properly packed.

Moisture has long been the concern in export business, of which the reasons are stated except().

A.human-caused factors

B.unloading in precipitation

C.condensation in the ship’s hold

D.poor storage facilities

单项选择题