问题
问答题 简答题
某建材商店为增值税一般纳税人，主营建筑装修材料的销售，同时兼营装修业务和工具租赁业务。该商店对货物销售额和非应税劳务营业额分别进行核算。2002年4月发生如下经济业务：
（1）从某工厂购进涂料一批，货款已付，取得的增值税专用发票上注明的销售额为60000元（不含增值税）；
（2）销售商品的销售额共计397800元（含增值税），其中包括本月购进涂料全部对外销售的销售额105300元；
（3）出租装修工具收入12000元；
（4）承揽装修及地板安装业务收入87000元。
已知：适用的增值税税率为17%，服务业适用的营业税税率为5%，建筑业适用的营业税税率为3%。
要求：
（1）指出该商店4月份发生的经济业务中哪些应当缴纳营业税
（2）计算该商店当月应纳增值税税额。
（3）计算该商店当月应纳营业税税额。
（答案中的金额单位用元表示）
答案
参考答案：
（1）该商店4月份发生的出租装修工具，承揽装修及地板安装业务收入应当缴纳营业税。
（2）当月应纳增值税额=当月销项税额-当月进项税额=397800/（1+17%）×17-60000×17%=57800-10200=47600（元）
（3）出租装修工具应纳营业税额=12000×3%=360（元）承揽装修及地板安装业务应纳营业税额=87000×5%=4350（元）当月应纳营业税额=360+4350=4710（元）
解析：
注意：此题涉及的是兼营非应税劳务。依据法律规定，纳税人兼营非应税劳务的，应分别核算货物或应税劳务和非应税劳务的销售额，对货物和应税劳务的销售额按各自适用的税率征收增值税，对非应税劳务的销售额（营业额）按适用的税率征收营业税。还有，在营业税额的计算中，纳税人兼有不同税目应税行为，应当分别核算不同税目的营业税，适用不同的税率加以计算。
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