问题 问答题

某汽车制造企业为增值税一般纳税人,生产符合低污染排放值标准的小轿车,2005年3月1日该企业期初留抵的进项税额为8.74万元。2005年3月该企业发生了以下经济业务: (1)购进原材料、零部件一批,增值税专用发票上注明的价款为3 600万元,增值税税款为612万元。货物已验收入库。另收取运输部门开具的运费发票90万元。以上款项均未支付; (2)进口小轿车发动机一批,离岸价为300万美元,国外运输保险费为30万美元,当日美元与人民币的汇率为1:8.30,进口关税税率20%,国内运费发票上载明的运费和装卸费合计为26000元。以上款项均已支付,货已验收入库; (3)销售A类小轿车一批,共计300辆,含税销售单价为14.04万元/辆,另收取运输费用15万元,企业已将开给购货方的运费发票转给购货方; (4)自营出口B类小轿车600辆,不含税销售单价为1.5万美元/辆,当日美元与人民币的汇率为1:8.20; (5)以60辆A类小轿车向某出租汽车公司投资。双方确认的投资成本为600万元; (6)将10辆C类小轿车分给高级管理人员使用。该种小轿车的单位生产成本为9.5万元,该公司近期五类似轿车出售。 要求: (1)计算3月应纳进口货物相关税金; (2)计算3月应纳税销售额、应纳消费税额(消费税率5%); (3)计算3月应纳的增值税额和当期的免抵税额(小轿车的出口退税率为13%)。

答案

参考答案:

解析:(1)进口关税=进口应税货物完税价格×适用税率 =(300+30)×8.30×20%=547.8(万元) 进口增值税=(关税完税价格+关税+消费税)×税率 =(300+30)×8.30×(1+20%)×17%=558.76(万元) (2)本月应税销售额=(14.04÷1.17)×300+60×14.04/1.17+10×9.5×(1+8%)/ (1-5%)=4428(万元) 本月应纳消费税额=4428×5%×(1-30%)=154.98(万元) (3)本月增值税销项税额=4428×17%=752.76(万元) 本月出口产品不得抵扣的进项税额=600×1.5×8.2×(17%-13%) =295.2(万元) 本月可以抵扣的增值税进项税额=612+90×7%+558.76-295.2+8.74 =890.6(万元) 当月应纳税额=752.76-890.6=-137.84(万元) 出口货物免抵退税额=600×1.5×8.2×13%=959.4万元>137.84(万元) 所以,当月应退税额=137.84(万元) 当月免抵税额=959.4-137.84=821.56(万元)

单项选择题
完形填空
I spent my last Christmas Day working the whole day!
Due to the nature of my job, I had to go back to my __41___ and spent my whole Christmas Day there. Of course, It __42___ no good! Surely you will get ___43__ when almost all of your friends are either resting at home, watching TV, listening to music, __44___ watching movies in the cinema, and you are the only one that is not __45___. The feeling is really bad. And I really did not feel like __46___ and going to work in the morning. But I __47___ went to work. I am a responsible guy. Since the arrangement was like that, I __48___.
Of course, there is something __49___ about working on Christmas Day and most public __50___. First of all, since I had no plan to go out, or do any __51___ activities on that day, I most likely would __52___ the day at home playing computer games, so why not go to work and ___53__ some extra money? It makes sense to me. Besides, it is a holiday for __54___ the whole world. It __55___ most of my company’s offices in other __56___ would probably not be working, __57___ those in China, Japan and Thailand as Christmas is not a holiday for people there. Less users, less problems, meaning? Less __58___ for us to do. And the best part is, the office is ours! I can __59___ my laptop to the office, watch movies, play games, and at the same time, get my extra __60___! Well, what do you think of working on holidays?
小题1:
A.home
B.study
C.office
D.town
小题2:
A.made
B.felt
C.kept
D.did
小题3:
A.sad
B.strange
C.stupid
D.interesting
小题4:
A.or
B.and
C.so
D.but
小题5:
A.watched
B.employed
C.missed
D.included
小题6:
A.keeping off
B.falling behind
C.getting up
D.running away
小题7:
A.also
B.always
C.even
D.still
小题8:
A.experienced
B.accepted
C.disliked
D.changed
小题9:
A.important
B.good
C.different
D.funny
小题10:
A.places
B.tours
C.jobs
D.holidays
小题11:
A.other
B.dangerous
C.useless
D.simple
小题12:
A.start
B.value
C.spend
D.afford
小题13:
A.pay
B.steal
C.save
D.make
小题14:
A.almost
B.hardly
C.only
D.exactly
小题15:
A.explains
B.means
C.reads
D.tells
小题16:
A.villages
B.countries
C.cities
D.buildings
小题17:
A.after
B.with
C.except
D.as
小题18:
A.work
B.talk
C.homework
D.cleaning
小题19:
A.throw
B.post
C.bring
D.pull
小题20:
A.fun
B.room
C.service
D.pay