问题 多项选择题

甲白酒生产企业为增值税一般纳税人,2012年1月发生如下业务:

1.购进业务

向农民购进玉米,收购凭证上注明收购价30万元,支付乙公司运费2万元,其中的10%用于本企业职工食堂。

2.委托加工业务

将本月购进玉米的50%运往丙企业(增值税一般纳税人),委托其加工酒精,支付运费0.3万元,支付不含税加工费3.2万元,取得增值税专用发票,丙企业无同类酒精的销售价格。本月收回酒精,丙企业已代收代缴消费税。

3.白酒销售业务

注:甲企业与白酒销售公司为关联企业,税务机关核定的消费税最低计税价格160元/斤。以上价格均为不含税价。

4.其他业务

(1)甲企业本月会计账户“其他应付款一白酒包装物押金”贷方金额10.53万元,“营业外收入一逾期白酒包装物押金”贷方金额4.68万元。

(2)本月举办展销会,将自产白酒100斤用于广告促销活动;另特制100斤新品白酒赠送给来宾,该批白酒成本50000元,没有同类白酒的销售价格,该白酒的成本利润率为10%。

本月取得的相关票据符合税法规定,并在本月通过主管税务机关认证抵扣。(白酒消费税税率20%,0.5元/斤,酒精消费税税率5%)

根据上述资料,回答下列问题:

甲企业将自产白酒用于广告促销活动的税务处理正确的有()。

A.不缴纳增值税

B.不缴纳消费税

C.按平均价缴纳增值税

D.按加权平均价缴纳消费税

E.按最高价缴纳消费税

答案

参考答案:C, D

单项选择题
单项选择题

If the opinion polls are to be believed, most Americans are coming to trust their government more than they used to. The habit has not yet spread widely among American Indians, who suspect an organization which has so often patronized them, lied to them and defrauded them. But the Indians may soon win a victory in a legal battle that epitomizes those abuses.

Elouise Cobell, a banker who also happens to be a member of the Blackfeet tribe in Montana, is the leading plaintiff in a massive class-action suit against the government. At issue is up to $10 billion in trust payments owed to some 500,000 Indians. The suit revolves around Individual Indian Money (11M) accounts that are administered by the Interior Department’s Bureau of Indian Affairs (BIA). Back in the 1880s, the government divided more than 11m acres of tribal land into parcels of 80 to 160 acres that were assigned to individual Indians. Because these parcels were rarely occupied by their new owners, the government assumed responsibility for managing them. As the Indians’ trustee, it leased the land out for grazing, logging, mining and oil drilling--but it was supposed to distribute the royalties to the Indian owners.

In fact, officials admit that royalties have been lost or stolen. Records were destroyed, and the government lost track of which Indians owned what land. The plaintiffs say that money is owing to 500,000 Indians, but even the government accepts a figure of about 300,000. For years, Cobell heard Indians complain of not getting payment from the government for the oil-drilling and ranching leases on their land. But nothing much got done. She returned to Washington and, after a brush-off from government lawyers, filed the suit.

Gale Norton, George Bush’s interior secretary was charged with contempt in November because her department had failed to fix the problem. In December, Judge Lam berth ordered the interior Department to shut down all its computers for ten weeks because trust-fund records were vulnerable to hackers. The system was partly restored last month and payments to some Indians, which had been interrupted l resumed.

And that is not the end of it. Ms Norton has proposed the creation of a new Bureau of Indian Trust Management, separate from the BIA. Indians are cross that she suggested this without consulting them. Some want the trust funds to be placed in receivership, under a , neutral supervisor. Others have called for Congress to establish an independent commission, including Indians, to draw up a plan for reforming the whole system. A messy injustice may at last be getting sorted out.

Which of the following is TRUE according the text()

A. Trust funds have been placed in the hands of American Indians

B. Payments owed to American Indian have been indefinitely delayed

C. BIA deliberately leaves trust-fund records vulnerable to risks

D. American Indians should become increasingly vocal for justice