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。

单项选择题
阅读理解

Our plan was to drive into Cambridge, catch the 7:34 train to Liverpool Street Station, then to separate and meet again for lunch.We should have arrived at Liverpool at 9:19, but due to a typical London fog, the train had to move along so slowly that it wasn’t until 10:30 that it got there.In spite of our late arrival, Joan, my wife’s sister, decided that she would go to see the Crown Jewels in the Tower of London while we went shopping.It was only after her sister had disappeared into the fog that my wife realized that we hadn’t decided where we should meet for lunch.Since I had our three tickets for the concert in my pocket, this was indeed a problem.There seemed to be nothing we could do except taking a taxi to the Tower of London, and try to find her there.Needless to say, we didn’t find her.

It was now one o’clock, and the concert began at 2:30.“Perhaps she will think of waiting outside the concert hall,” suggested my wife hopefully.By this time the fog was so thick that road traffic had to stop, and the only way to get there was by underground railway.Hand in hand we felt our way along the road to where we thought the nearest station should be.An hour later we were still trying to find it.Just as I was about to lose my temper completely when we met a blind man tapping his way confidently through the fog.With his help we found Tower Hill tube station just fifty yards down the road.

By now it was far too late even to try to get to the concert hall before the performance began at 2:30, so we decided to return to Cambridge.It took seven long hours instead of the usual two to make that journey.Nor were we able to get any food and drink on the train.Tired and hungry we finally reached home at ten, opening the door to the sound of the telephone bell.It was Joan; she had seen the Crown Jewels, had managed to get another ticket for concert, and had had a wonderful dinner at a restaurant near the hotel where she decided to stay for the night.Now she was ringing to discover whether we had had an equally successful day.

1.Why was Joan separated from her sister and her brother-in-law?

A.they could not see each other because of the fog.

B.Joan had not seen Crown Jewels.

C.They planned to do different things until lunch time.

D.The writer didn’t want to go to the concert.

2.What did the writer plan to do in the afternoon?

A.Go to the concert.                      B.See the Crown Jewels.

C.Return to Cambridge.                    D.Go shopping.

3.The reason why they didn’t all meet for lunch was that _______.

A.They lost their way in the fog

B.they forgot to make necessary arrangement

C.they waited at different places and didn’t meet each other

D.the couple couldn’t find the underground station

4.It’s quite clear that for Joan the trip to London had been ________.

A.spilt by the fog                      B.quite tiring  

C.rather disappointing               D.very enjoyable