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某公司是一家有进出口权的生产企业，记账本位币为人民币，对外币交易采用交易日即期汇率折算，该公司适用增值税税率17%，出口退税率13%，该公司各期有关业务资料如下：
(1)2008年5月份有以下三项业务：

  • a．出口一批货物为FOB价105万美元
  • b．内销一批货物销售额为1600万人民币(不含税价)
  • c．购进原材料一批，价款为1820万人民币(不含税价)
    (2)2008年6月份有以下三项业务：a．出口一批货物FOB价112万美元b．内销货物一批，销售额为1760万人民币(不含税价)c．购进一批原材料，价款为2550万人民币(不含税价)
    要求：假设上列各项业务涉及外汇的当日即期汇率均为1美元=7.03元人民币，则分别计算上列各期应纳税额或应退税额(应列出计算过程)并编制必要的退税会计分录。

答案

参考答案：5月份：
1600×17%-[1820×17%-105×7.03×(17%-13%)]=272-(309.4-29.526)=-7.8740(万元)
因为：105×7.03×13%=95.9595万元，所以应退7.8740万元。
借：其他应收款 78740
贷：应交税费——应交增值税(出口退税) 78740
6月份：
1760×17%-[2550×17%-112×7.03×(17%-13%)]=299.20-(433.50-31.4944)=-102.8056(万元)
因为：112×7.03×13%=102.3568万元，所以应退102.3568万元。
借：其他应收款 1023568
贷：应交税费——应交增值税(出口退税) 1023568

单项选择题

关于“法律真实说”取代“客观真实说”的理由，下列说法不正确的是（）

A.事实发生的时间和认定事实的时间不相同

B.“法律真实说”一样可以达到对案件的客观真实的认识

C.法院处理案件考量公正性、效率性和经济性等多重价值

D.证据本身充满着可变因素、偶然因素和主观因素
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填空题

Small, Imperfectly Formed


One has to look a long time for an American politician of any political stripe who has failed to laud small businesses. Still, many have little clue as to what makes such businesses succeed or fail.
Federal agencies aimed at helping small business, such as the Small Business Administration and the Minority Business Development Agency, have been around for half a century, yet persistent differences remain between the performance of businesses founded by white, male entrepreneurs and the rest. Blacks are less likely to be self-employed, for example, and when they are their businesses, on average, have lower sales and profits than do their white-or Asian-owned counterparts. If researchers could explain the causes of these differences, policy-makers could (at least in theory) supply small businesses with more useful help.
Two researchers for the Census Bureau’s Centre for Economic Studies, Ron Jarmin and C.J. Krizan, recently published a working paper attempting to understand demographic differences behind small businesses’ success and failure. They concentrated on the years 2002 to 2005, with three databases at their disposal: the Survey of Business Owners, conducted every five years; the Longitudinal Foreign Trade Transaction Database, which includes every US export transaction between 1992 and 2005; and a database co-developed by Mr. Jarmin, which allowed the authors to track whether the owners of the firms in their sample had prior experience being their own bosses. By drawing from on the power of the Census’s data collection efforts, the authors hoped to create a more nuanced picture of business survival.
Some of their findings were not terribly surprising. A firm’s chances of survival, regardless of the race or sex of its owner, decreased in poorer areas; and the better the education of the founder, the more likely it was to succeed. Businesses owned by Asians, Hispanics, or Pacific Islanders were more likely to be exporters. Older entrepreneurs were more likely to use personal savings to start their businesses; younger owners were more likely to have to close up shop during the study period than were their middle-aged rivals.
However, the data also confirmed that black-and female-owned businesses tended to perform worse than the average. They were also less likely to have been funded by bank loans. Still, the businesses that survived, regardless of the owner’s race, tended to add employees at similar rates. Furthermore, after controlling for factors such as the education and race of the owner, there was no statistically significant difference in firms’ abilities to expand into different locations. Finally, black entrepreneurs were more likely to have a history of self-employment than their white counterparts. Messrs Jarmin and Krizan’s paper is not the first to suggest that black entrepreneurs, less likely to have other business owners in their family or personal networks, tend to "start small" when they venture out on their own.
Most researchers get to end their papers by speculating, usually without much fear of consequence, as to the policy implications of their work. The authors of this paper, not wishing to imply that the Census Bureau might have policy opinions, declined to do so. But the reader can make some guesses. One is that mentorship programmes may be particularly useful for promoting entrepreneurship among blacks. Another is that reaching out to businesses based on the owner’s race might be less useful than supporting businesses in poorer areas. And small businesses of all stripes would be helped by improving that other institution lauded by politicians: America’s education system.

According to Ron Jarmin and C.J. Krizan’s paper, it is true that ______.
A. older entrepreneurs were more keen on saving money
B. education played a role in running a small business
C. a business run by a black was less likely to survive in a poor area
D. younger entrepreneurs spent more time on study
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