问题 问答题

某外商投资举办的摩托车生产企业,1997年5月在我国投产,经营期限15年。1997年—2002年的获利情况分别为—30万元、20万元、50万元、70万元、120万元、160万元。2003年 1—11月份实现应纳税所得额140万元,12月份生产经营情况如下: (1)外购原材料,支付价款480万元、增值税81.6万元,取得增值税专用发票;支付运输费用48万元,取得运输单位开具的普通发票; (2)向国外销售摩托车800辆,折合人民币400万元;在国内销售摩托车300辆,取得不含税销售额150万元; (3)应扣除的摩托车销售成本300万元;发生管理费用90万元,其中含交际应酬费20万元;发生销售费用40万元; (4)发生意外事故,损失当月外购的不含增值税的原材料金额32.79万元(其中含运费金额2.79万元),本月内取得保险公司给予的赔偿金额12万元; (5)从境外分支机构取得税后收益82.5万元,在国外实际已缴纳了25%的公司所得税。 (注:增值税税率17%、退税率13%;消费税税率10%,企业所得税税率30%,地方所得税税率3%) 要求:按下列顺序回答问题: (1)计算该企业12月份应抵扣的进项税额总和; (2)计算该企业12月份应缴纳的增值税; (3)计算该企业12月份应退的增值税; (4)计算该企业12月份应缴纳的消费税; (5)计算该企业12月份境外收益共计应补缴的企业所得税和地方所得税总和; (6)计算该企业12月份实现的销售收入总和(不含境外收益); (7)计算该企业12月份所得税前准予扣除的成本、费用、税金和损失总和; (8)计算该企业2003年度应缴纳的企业所得税和地方所得税总和(不含境外收益)。

答案

参考答案:

解析:(1)12月份准予抵扣的进项税额=81.6+48×7%-(32.79 -2.79)×17%-2.79÷(1-7%)×7%-400×(17%-13%)=81.6+3.36-5.1-0.21-16=63.65(万元) (2)当月应缴纳增值税=150×17%-63.65=-38.15(万元) (3)当月应退增值税: 当月免抵退税额=400×13%=52(万元);当月免抵退税额 52万元>未抵扣完的进项税额38.15万元 当月应退增值税=38.15万元 (4)12月份应缴纳的消费税=150×10%=15(万元) (5)境外收益应补缴的企业所得税和地方所得税=82.5÷(1 -25%)×33%-82.5÷(1-25%)×25%=36.3-27.5=8.8(万元) (6)12月份实现的收入(不含境外收益)=400+150=550(万元) (7)12月份所得税前准予扣除的成本、费用、税金和损失=300+15+(90-20)+(400+150)×0.5%+40+(32.79 -2.79)×(1+17%)+2.79÷(1-7%)-12=300+15+70+ 2.75+40+35.1+3-12=453.85(万元) (8)2003年度应缴纳的企业所得税和地方所得税(不含境外收益)=(140+550-453.85)×(15%+3%)=42.51(万元)

单项选择题

Generally speaking, a British is widely regarded as a quiet, shy and conservative person who is (1) only among those with whom he is acquainted. When a stranger is at present, he often seems nervous, even (2) . You have to take a commuter train any morning or evening to (3) the truth of this.

Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; hardly anybody talks, since to do so would be considered quite (4) .

(5) , there is an unwritten but clearly understood code of behavior which, once broken, makes the offender immediately the object of (6) .

It has been known as a fact that a British has a (7) for the discussion of their weather and that, if given a chance, he will talk about it (8) .

Some people argue that it is because the British weather seldom (9) forecast and hence becomes a source of interest and (10) to everyone.

This may be so. (11) a British cannot have much (12) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (13) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate — as the weathermen in his (14) .

Foreigners may be surprised at the number of references (15) weather that the British (16) to each other in the course of a single day. Very often conversational greetings are (17) by comments on the weather. “Nice day, isn’t it” “Beautiful!” may well be heard instead of “Good morning, how are you” Although the foreigner may consider this exaggerated and comic, it is (18) .pointing out that it could be used to his advantage. If he wants to start a conversation with a British but is at a loss to know (19) to begin, he could do well to mention the state of the weather. It is a safe subject which will (20) an answer from even the most reserved of the British.

1()

A.relaxed

B.frustrated

C.amused

D.exhausted

选择题