问题 问答题

某市甲粮食白酒生产企业为增值税一般纳税人,2009年5月有关经营情况如下:
(1) 本期向农民收购粮食一批,取得的收购凭证上注明的收购价款为500万元;支付收购粮食的运输费用50万元,取得经税务机关认定的运输公司开具的运输发票;
(2)本期生产酒精价值300万元,部分销售取得不含税收入100万元,剩余部分继续生产粮食白酒;
(3) 将价值200万元的原料委托乙企业加工成白酒,甲企业支付加工费100万元。甲企业共收回委托加工白酒2000吨,乙企业已依法代收代缴消费税(无乙企业生产的同类产品市场价格)。甲企业将白酒收回后,直接出售,开出的增值税专用发票上注明的销售收入为800万元;
(4) 销售3000吨粮食白酒给专卖店,取得不含税销售收入1000万元:
(5) 零售1000吨粮食白酒,取得含税销售收入300万元,另外收取包装物押金50万元:
(6) 取得专卖店购买白酒的延期付款的违约费30万元,已向对方开具了普通发票;
(7) 月末盘存发现从一般纳税人购进的库存粮食短缺32万元(其中含运费成本2万元),经认定短缺的粮食属于管理不善造成的非正常损失。
(注:相关票据已通过主管税务机关认证)
要求:

计算业务(5)应计算的增值税销项税额和消费税额;

答案

参考答案:零售粮食白酒应缴增值税销项税额=(300+50)÷(1+17%)×17%=50.85(万元)
零售粮食白酒应缴消费税=1000×2000×0.5+(300+50)÷(1+17%)×20%=159.83(万元)

阅读理解

阅读理解。

     Arnel Laparan grew up in Rosario. After his father died in 1970, five-year-old Amel had to work in a

small shop to help his family. The boy insisted on going to school and his mother finally sent him to a nearby

public school. "I was happy to study but my life became harder because I had to wake up earlier to do all my

jobs before I went to school," says Arnel. Worn down by all the work, he was ready to give up by the time

he reached the fifth grade. Then his teacher's words changed his life and made him study harder.

     Arnel finished high school at the top of his class, received a scholarship (奖学金) from the Philippine

Normal University in Manila and got a degree in education in 1985. He took a job teaching math at a Manila

private school and did volunteer teaching at the school's adult class in the evening. "The adults were from poor

families and had to work when they were very young," he explains. "It was touching to see how they tried to

get a high school education at their age."

     As time passed, he realized that helping needy students was his true calling. In 2004 he left his well-paid job

and retumed to Rosario. "My goal was to educate street children for free." He began holding classes under a

large tree. Slowly, more and more street children became interested in his teachirig. "I taught them the basics

of reading, writing and math," says Arnel. He worked harder, walking to nearby villages, where he would give

classes in parks or on playgrounds. To make ends meet, he began teaching children from rich families.

     In June this year Arnel borrowed a bicycle with a large sidecar from a neighbour. The sidecar holds a small

wooden desk, textbooks and school supplies, and a black- board set to the front bears Arnel's words:"Education

can be found anywhere. It is a road to progress."

     The bicycle allows Arnel to visit faraway areas. He sets up an outdoor classroom and invites teenagers to

his class three days a week. Many of the children have been out of school for years. Amel also offers adult

education to help out-of-school young people learn high school lessons. He does not receive any money but

accepts school supplies and food for the students. He says, "I want to bring education to as many children and

adults as possible. Everyone should have a chance."

1. Who decided Arnel should go to school at first?

A. His mother.

B. He himself.

C. His teacher.

D. The govemment.

2. Why did Amel retum to his hometown to teach the street children?

A. Because there were no schools in his hometown.

B. Because he didn't want to teach rich children only.

C. Because he considered it's his duty to help the poor.

D. Because the country's education should be improved.

3. How does Arnel make his living?

A. By serving rich families.

B. By accepting school supplies.

C. By receiving his family's help.

D. By offering lessons for adults.

4. Which of the following can be the best title of the passage?

A.Teacher on Wheels

B. Classes for the Poor

C. Road to Progress

D. Students in the Street

填空题