问题 问答题

某市烟草集团公司属增值税一般纳税人,持有烟草批发许可证,2011年3月购进已税烟丝800万元(不含增值税),委托M企业加工甲类卷烟500箱(250条/箱,200支/条),M企业每箱收取加工费0.1万元(不含税),当月M企业按正常进度投料加工生产卷烟200箱交由集团公司收回,集团公司将其中20箱销售给烟草批发商N企业,取得含税销售收入86.58万元;80箱销售给烟草零售商Y专卖店,取得不含税销售收入320万元;100箱作为股本与F企业合资成立一家烟草零售经销商Z公司。
(说明:烟丝消费税率为30%,甲类卷烟生产环节消费税为56%加0.003元/支。)
要求:根据以上资料,按以下顺序回答问题,每问需计算出合计数。
(1)计算M企业当月应当代收代缴的消费税。
(2)计算集团公司向N企业销售卷烟应缴纳的消费税。
(3)计算集团公司向Y专卖店销售卷烟应缴纳的消费税。
(4)计算集团公司向Z公司投资应缴纳的消费税。

答案

参考答案:(1)纳税人委托加工应税消费品,以实际收回的数量作为课税数量。
代收代缴的消费税
=(800÷500X200+0.1×200+200×250×200×0.003÷10000)÷(1-56%)×56%+200×250×200×0.003÷10000
=439.55(万元)
(2)应纳消费税为零。
(3)卷烟批发环节适用5%的消费税税率
应纳消费税=320×5%=16(万元)
(4)应纳消费税=100×320÷80×5%=20(万元)

单项选择题
阅读理解

A few days ago I asked my sons’ governess Julia to come into my study.

“Be seated, Julia,” I said. “Let’s settle our accounts. I guess you most likely need some money, but maybe you’re too polite to mention it. Now then, we agreed on thirty dollars a month...”

“Forty.”

“No, thirty. I made a note of it. I always pay our governess thirty. Well, hmm, you’ve been here two months, so...”

“Two months and five days.”

“Exactly two months. I made a special note of it. That means you have sixty dollars coming to you. Take off nine Sundays... You know you didn’t work with Tom on Sundays. You only took walks. And three holidays...”

Julia was biting her finger nail nervously, her face red, but—not a word.

“Three holidays, therefore take off twelve dollars. Four days Tom was sick and there were no lessons, as you were occupied only with Dick. Three days you had a toothache and my wife gave you permission not to work after lunch. Twelve and seven—nineteen. Take nineteen off...that leaves...hmm...forty one dollars. Correct?”

Julia’s left eye reddened with tears welling up. Her chin trembled;she coughed nervously and blew her nose, but—still not a word.

“Around New Year’s Day you broke a teacup and a saucer: take off two dollars. The cup cost more, it was a treasure of the family, but—forget it. When didn’t I take a loss?! Then, due to your carelessness the maid stole Dick’s shoes. You ought to watch everything! You get paid for it. So, that means five more dollars off. The tenth of January I gave you ten dollars.”

“You didn’t,” sobbed Julia.

“But I made a note of it.”

“Well...if you say so.”

“Take twenty seven from forty one—that leaves fourteen. ”

Both her eyes were filled with tears. Beads of sweat stood on the thin pretty little nose. Poor girl!

“Only once was I given any money,” she whispered, her voice trembling, “and that was by your wife. Three dollars, nothing more.”

“Really? You see now, and I didn’t know that! Take three from fourteen...leaves eleven. Here’s your money, my dear. Three, three, three, one and one. Here it is!”

I handed her eleven dollars. She took them and pocketed them.

“Merci(法语,谢谢),” she whispered.

I jumped to my feet and started pacing the room. I was overcome with anger.

“For what, this ‘merci’?”I asked.

“For the money.”

“But you know I’ve cheated you—robbed you! I have actually stolen from you! Why this ‘Merci’?”

“In my other places they didn’t give me anything at all. ”

“They didn’t give you anything? No wonder! I played a little joke on you, a cruel lesson, just to teach you...I’m going to give you all the eighty dollars! Here they are in the envelope all ready for you...Is it really possible to be so spineless(懦弱)? Why didn’t you protest? Why were you silent? Is it possible in this world to be without teeth and claws(爪)—to be such a fool?”

Embarrassed, she smiled. And I could read her expression: “It is possible.”

I asked her pardon for the cruel lesson and, to her great surprise, gave her the eighty dollars. She murmured her little “merci” several times and went out. I looked after her and thought: “How easy it is to crush the weak in this world!”

小题1:While talking to Julia, the writer expected ____________ from her.

A.protest

B.gratitude

C.obedience

D.an explanation小题2:What shocked the writer was Juila’s ____________.

A.nervousness in front of her boss

B.acceptance of injustice

C.shyness when talking about money

D.unwillingness to express herself小题3:The writer said, “Is it possible in this world to be without teeth and claws?” He was actually telling the governess _______.

A.to be more aggressive

B.to be more careful in her work

C.to protect her own right

D.to live independently小题4:At the end of the story, the writer said “How easy it is to crush the weak in this world!” to show __________.

A.his understanding of Julia’s anxiety

B.his worry about Julia’s future

C.his concern on the living conditions of working-class people

D.his sympathy for the mental state of those exploited(被剥削的)小题5:From the story, we can tell that Julia’s employer was ____________.

A.greedy but honest

B.ill-tempered but warm-hearted

C.strict but forgiving

D.honest, kind and worried