问题 问答题

某工业企业(增值税一般纳税人),2005年1月购销业务情况如下:

(1)购进生产原料一批,已验收入库,取得的增值税专用发票上注明的销售额23万元、税款 3.91万元,另支付运费(取得发票未经地方税务局认定)3万元;

(2)为专项工程购进钢材20吨,已验收入库,取得的增值税专用发票上注明价,税款分别为8万元、1.36万元;

(3)直接向农民收购用于生产加工的农产品一批,经税务机关批准的收购凭证上注明价款为 42万元,同时按规定缴纳了收购环节农业特产税2.1万元;

(4)销售产品一批,货已发出并办妥银行托收手续,但货款未到,向买方开具专用发票注明销售额42万元;

(5)将库存的钢材20吨(税额1.36万元)移送本企业修建产品仓库工程使用;

(6)期初留抵进项税额0.5万元。

要求:

计算该企业当期进项税额。

答案

参考答案:

进项税额=3.91+(42+2.1)×13%-1.36 =3.91+5.733-1.36 =8.28(万元)

单项选择题
阅读理解

SYDNEY (AFP) — Thousands of people sat down to breakfast on the Sydney Harbor Bridge on Sunday after the bridge was closed to traffic and carpeted with grass for the first time for a giant picnic.

About 6,000 early riser were on the steel bridge from 6:30 am to take part in the two-hour event designed to show Sydney’s best food and outdoor lifestyle.

As music performers provided the background music, those who had won tickets to the picnic in a random lottery (随机抽奖) began to feast on fruit, pastries, muesli, yoghurt ...

“It’s amazing to see the bridge in this perspective (角度),” said Don Fuchs who lives near the bridge, which is used by about 100,000 cars daily.

“Usually you sit in the car, you cross it, and that’s it.”

“It was beautiful,” said Linda Curnow who attended the picnic with her family. “The grass was so thick that it was like being in your backyard.”

New South Wales state Premier Nathan said the event was set to become a mark of an annual Sydney’s month-long October food festival.

About 45,000 people applied for tickets to the breakfast for which people brought their own food but were able to taste samples from some of the state’s best producers.

Organizers used about 40 percent of the grass on Sydney parks. The bridge reopened at about 1:00 pm.

64. What made Linda Curnow feel as if she were in her own backyard?

A. There being no cars passing by.

B. So much food offered by Australian producers.

C. So many people dining at the same time.

D. The thick grass covering the bridge.

65. Why was the event planned?

A. To mark the Sydney food festival.              B. To attract more tourists to Sydney.

C. To promote the Australian life.                   D. To display the world’s best food.

66. We learn from the passage that _____.

A. the giant picnic is organized in a park in Sydney

B. the grass from Sydney parks was moved to the bridge

C. the Sydney Harbour Bridge was open to traffic all day

D. those who had won tickets to the picnic didn’t eat breakfast

67. What would be the best title for the passage?

A. Welcome to Sydney 

B. October — Sydney’s art festival

C. Thousands eat breakfast on Sydney Harbour bridge

D. What is the feature of Sydney?