问题 问答题

某县实木地板生产厂(增值税一般纳税人)6月发生下列业务:
(1)向某林场购入原木3000立方米,规定的收购凭证注明支付款项300000元,请运输公司将上述原木运送回厂,支付运输费1000元,取得运输公司开具的普通发票;
(2)外购生产用油漆一批,取得增值税发票,注明价款25000元,增值税4250元,将其中20%用于企业基建工程;
(3)进口一批生产用涂料,取得海关填开的完税凭证上注明:货物价格200000元人民币(含采购佣金10000元),运输费和保险费20000元,关税率3%;
(4)进口一辆自用小轿车,到岸价格120000元人民币,关税率20%,消费税率9%;
(5)进口一台生产设备,货物价格150000元人民币,运抵我国运输费10000元,保险费无法查实,向海关缴纳了相关税款,并取得完税凭证,关税率6%;
(6)从其他木地板厂购入未涂漆的木地板50箱,取得增值税发票,价款180000元,增值税30600元,将70%领用连续生产上漆实木地板;
(7)数月前从生产者购入的一批原木因保管不善丢失,账面成本31680元(含运费1395元);
(8)销售自产实木地板100箱,取得不含税收入560000元;
(9)应某剧团的要求,用2箱自产实木地板和成本为10000元的其他板材加工制作成舞台演出用的道具模拟房屋,收取剧团支票50000元。
上述需要认证的发票均经过认证,实木地板消费税税率5%。
要求计算:

该企业当期应纳的增值税额;

答案

参考答案:当期应纳的增值税额=102464.96-73070-36771-28918.5+4630.34=-31664.20(元)
即当期留抵税额31664.20元

完形填空
完形填空(共20小题,每小题1.5分,满分30分)阅读下面短文,掌握其大意,然后从36-55各小题所给的四个选项A、B、C和D中,选出可以填入空白处的最佳选项。
Life is not always smooth. There was a man who had    36   numerous failures in his life. But he said, "One success is    37   for me!"
When he was five years old, his father died of illness without leaving him any    38    . Since then, his mother worked outside  39  he had to stay at home and take care of his siblings, He learnt cooking since then.
When he was fourteen, he dropped  40  and began his life of roving.
When he was eighteen, he married a girl, who,   41  , sold out all his properties and went back to her home several months after their marriage.
When he was twenty, he    42  his job from electrician to ferry staff to railway worker. All his jobs were   43  for him.
When he was thirty-five, misfortune again   44  on him. When he was driving across a huge bridge, the steel ropes along the edge of the bridge were broken and he fell into the river with his car. He suffered such severe injuries that he could no longer continue his   45  .
When he was    46   , he opened a gas station in a town. However, he   47 dispute(争端)because he beat his competitors    48  the billboard hanging problems.
When he was forty-seven, he   49 his second wife, which had    50   stricken his three children.
When he was sixty-six, he made a living by   51  his chicken-frying techniques to various restaurants in different places.
When he was seventy-five, he felt  52 to maintain his company, so he transferred his brand and patent to others. The new owner suggested giving him ten thousand stock shares as part of the purchasing price. But he   53  the suggestion. Later the price of the stocks of the company soared and he lost the chance of being a billionaire.
When he was eighty-eight, he achieved great success and became well-known to the whole world.
He was exactly the founder of Kentucky Fried Chicken, Ha Lunde Sandoz. He often said, "People always complain about the bad  54  . Actually it is not bad at all. As long as you are   55 and confident all the time, you will have a good weather every day."
小题1:
A.achievedB.undergoneC.triedD.undertook
小题2:
A.greatB.importantC.valuableD.enough
小题3:
A.wordsB.moneyC.propertyD.families
小题4:
A.whileB.butC.whenD.so
小题5:
A.inB.outC.downD.up
小题6:
A.meanwhileB.moreoverC.howeverD.therefore
小题7:
A.startedB.tookC.lostD.changed
小题8:
A.fitB.toughC.unusualD.adequate
小题9:
A.fellB.hitC.putD.rested
小题10:
A.lifeB.majorC.jobD.education
小题11:
A.fortyB.thirty-fiveC.fifty-threeD.seventy
小题12:.
A.went throughB.came intoC.came aboutD.went against
小题13:
A.contributing toB.judging fromC.owing toD.leading to
小题14:
A.changedB.marriedC.missedD.divorced
小题15:
A.deeplyB.highlyC.generallyD.thickly
小题16:
A.learningB.promotingC.developingD.teaching
小题17:
A.powerlessB.depressedC.disappointedD.hopeless
小题18:.
A.turned upB.turned toC.turned downD.turned in
小题19:.
A.difficultiesB.misfortuneC.lifeD.weather
小题20:.
A.hard-workingB.braveC.cautiousD.optimistic
多项选择题