问题 问答题

某中外合资冶金联合企业2月开采铁矿石3000吨,进口铁矿石8000吨。将当月开采和进口的矿石的40%用于冶炼钢铁,50%用于销售。其他资料:
(1)该联合企业矿山铁矿石适用税额表4级税额,15元/吨;
(2)进口矿石合同注明铁路运输方式进口,铁矿石货值境外口岸成交价格100000美元,关税率2%;
(3)将一台设备运往境外修理增加功能,设备原值折人民币2000000元,支付修理费折人民币20000元,运输费和保险费折人民币14000元,在制定期限内复运进境,关税率 7%;
(4)企业一台进口设备损坏,请国外厂商派人来修理,合同规定修理费合计5000美元;
(5)销售自采矿石1500吨的销售额150000元,销售进口矿石4000吨的销售额600000元,销售自产钢材3000吨,销售额3000000;(均不含增值税);支付销售运费10000元;
(6)购买境外商标权一项,合同规定商标使用费40000美元。
假定需认证的发票均经过认证,当月美元与人民币的折合率为8,与该企业有经济活动的外商在我国均未设代理机构和代理人,要求计算:
(1)企业应缴的资源税;(2)企业进口应缴纳的关税合计;(3)企业进口环节应纳增值税;(4)企业内销环节应纳的增值税;(5)企业应代扣代缴的税金。

答案

参考答案:[答案及解析]
(1)开采铁矿石销售和自用共交纳资源税=3000×(40%+50%)×15×40%
=16200(元)
资源税进口环节不征;按销售量和自用量计税;注意减征规则。
(2)进口关税
进口铁矿石交纳关税=100000×8×(1+1%)×2%=808000×2%=16160(元)
注声关税计算中的运保费要记入完税价格,境外口岸成交价的1%计算运保费。
境外修理设备应纳关税=20000×7%=1400(元)
进口关税合计=16160+1400=17560(元)
(3)进口环节增值税
进口铁矿石交纳增值税=(808000+16160)×13%=107140.8(元)
注意金属矿采选产品用13%的低税率。
境外修理设备应纳增值税=(20000+1400)×17%=3638(元)
进口环节增值税合计=107140.8+3638=110778.8(元)
(4)内销环节应纳的增值税
销售铁矿石销项税=(150000+600000)×13%=97500(元)
销售钢材销项税=3000000×17%=510000(元)
注意税率规则,钢材用基本税率。
销售运费计算抵扣增值税进项税=10000×7%=700(元)
内销环节应纳增值税=97500+510000-107140.8-700=499659.2(元)
(5)企业应代扣代缴的税金
代扣境内设备修理增值税=5000×8×17%=6800(元)
代扣商标权营业税=40000×8×5%=16000(元)
代扣商标权外国企业所得税=40000×8×(1-5%)×10%=30400(元)

填空题


A
PASSAGE 1:
According to US Trade Representative Robert B. Zoellick, the ambitious US proposal for worldwide zero tariffs is comprehensive, and would benefit both developed and developing nations.
The proposal, said Zoellick, when combined with the far-reaching US agricultural reform proposal submitted to the WTO in July, would eliminate tariffs on the nearly $6 trillion in annual world goods trade, lifting the economic fortunes of workers, families, businesses, and consumers.
"Our proposal would turn every corner store in America into a duty-free shop for working families," said Zoellick. "This historic proposal would benefit the average American family with an extra $1,600 a year, while also removing high foreign tariff barriers on more than $670 billion in US industrial and consumer goods exports. Globally, tariff-free trade could help lift millions of people in developing countries out of poverty."
"President Bush believes that American workers, farmers, ranchers and businesses must have more than just the ability to compete globally, they must also have the opportunity to do so," said US Commerce Secretary Don Evans. "This proposal says that ’no one wins unless we all win’ and ensures a level playing field for America’s goods and ingenuity to compete fairly around the world."
B
PASSAGE 2:
The US proposal envisions a two-step approach to eliminating tariffs on a full-range of consumer and industrial goods ranging from women’s shoes, to tractors, to children’s toys.
First, WTO members would be required to cut and harmonize their tariffs in the five year period from 2005 to 2010. Specifically, WTO members would eliminate all tariffs at or below 5 percent by 2010, cut all other tariffs through a "tariff equalizer" formula to less than 8 percent by 2010, and eliminate tariffs in certain highly traded industry sectors as soon as possible, but not later than 2010.
Next, all WTO members would make equal annual cuts in remaining tariffs between 2010 and 2015. These cuts would result in zero tariffs.
The proposal also calls for a separate program to identify and eliminate non-tariff barriers, which would run on a parallel track with the negotiations on industrial tariffs. The US will put forward an initial list of such barriers in January of 2003.
C
PASSAGE 3:
According to the Office of US Trade Representative (USTR), eliminating US tariffs would significantly benefit US families and consumers through lower import taxes and a more competitive economy. Hidden import taxes cost American consumers $18 billion in 2001, alone. USTR contends that duty-free trade would eliminate these hidden costs and lower prices for consumers. While this proposal would offer substantial benefits to all Americans, it would particularly help low-income families. A recent study by the Progressive Policy Institute found that cutting US import taxes especially benefits single-parent, low-income families, who typically pay a higher proportion of their income on import taxes than other households. A study done by the University of Michigan found that the US economy would expand by $95 billion as a result of tariff-free trade--contributing to job-creation and higher wages. The University of Michigan study also revealed: The elimination of industrial tariffs by other countries could increase US exports by $83 billion annually highly-traded goods exports, such as chemicals, paper, and scientific equipment, which are targeted in the US proposal for total tariff elimination, account for 60 percent of all US exports.
Estimates by the World Bank project that tariff-free global trade would result in a worldwide income gain of $832 billion from trade in all goods including agriculture, of which $539 billion (65 percent) would flow to developing countries. Representing an income increase of about $544 for a family of four, the World Bank estimates that free trade in goods and services could help lift 300 million people out of poverty-- a number greater than the entire population of the United States.
D
PASSAGE 4:
The reduction and elimination of tariffs on consumer and industrial goods is a component of the WTO negotiations launched in Doha, Qatar in 2001 to be completed by January 1, 2005.
Throughout the year, United States leadership has continued to spur momentum on the Doha Development Agenda in the WTO:
·On July 1, the United States announced proposals for liberalizing global trade in services, designed to remove foreign barriers in areas such as financial services, telecommunications, and environmental services.
·On August 9, the United States submitted a proposal to expand transparency and public access to World Trade Organization dispute settlement proceedings. The proposal would open WTO dispute settlement proceedings to the public for the first time and give greater public access to briefs and panel reports.
·On October 17, the United States submitted a paper highlighting the importance of strengthening transparency and due process in the application of trade remedies (antidumping, subsidies, and safeguard actions). It addresses the basic concepts and principles of the trade remedy rules against unfair trade, and the importance of tackling the trade-distorting practices that are frequently the root causes of unfair trade. The US also submitted a paper presenting a number of ideas and recommendations for addressing trade- and market-distorting practices in the steel sector.
·the US will propose tariff-cutting in two phases71. ______
·how a duty-free world would help US consumers 72. ______
·the proposal could averagely save a US family $1,600 a year73. ______
·the US will submit an initial list of non-tariff barriers 74. ______
·the procedure of the tariff-free proposal arranged through the whole year 75. ______
·tariff-free world trade could help lift millions of people out of 76. ______
poverty in the world 77. ______
·the US put forward a paper about reasons of unfair trade78. ______
·the US has called on the WTO to eliminate all tariffs on consumer 79. ______
and industrial goods worldwide80. ______

填空题