问题 问答题

(根据2016年教材本题业务5的知识点已变更)位于县城的某运输公司为增值税一般纳税人,具备国际运输资质。2015年7月经营业务如下: (1)国内运送旅客,按售票统计取得价税合计金额177.6万元;运送旅客至境外,按售票统计取得价税合计金额53.28万元。 (2)运送货物,开具增值税专用发票注明运输收入金额260万元、装卸收入金额18万元。 (3)提供仓储服务,开具增值税专用发票注明仓储收入金额70万元、装卸收入金额6万元。 (4)修理、修配各类车辆,开具普通发票注明价税合计金额31.59万元。 (5)销售使用过的未抵扣进项税额的货运汽车6辆,开具普通发票注明价税合计金额24.72万元。 (6)进口轻型商用客车3辆自用,经海关核定的成交价共计57万元,运抵我国境内输入地点起卸前的运费6万元,保险费3万元。 (7)购进小汽车4辆自用,每辆单价16万元,取得销售公司开具的增值税专用发票注明金额64万元、税额10.88万元,另支付销售公司运输费用,取得运输业增值税专用发票注明运费金额4万元、税额0.44万元。 (8)购进汽油取得增值税专用发票注明金额10万元、税额1.7万元,90%用于公司运送旅客,10%用于公司接送员工上下班,购进矿泉水一批,取得增值税专用发票注明金额2万元,税额0.34万元,70%赠送给公司运送的旅客,30%用于公司集体福利。 (其他相关资料:假定进口轻型商用客车的关税税率为20%,消费税税率5%) 要求:根据上述资料,按照下列顺序计算回答问题,如有计算需计算出合计数。

计算该公司7月应缴纳的城市维护建设税、教育费附加和地方教育附加。

答案

参考答案:该公司7月应缴纳的城市维护建设税、教育费附加和地方教育附加=29.89×(5%+3%+2%)=2.99(万元)

阅读理解

Garden building is considered an important part of Chinese culture. Some people say that if you have never walked through a Chinese garden, you cannot say that you have really visited China.

Traditional Chinese gardens are located in North China in such places as Beihai Park, the Summer Palace, the Forbidden City. In larger imperial gardens, the main buildings are connected by an imaginary(虚构的) line in the middle of the garden on the north-south axis(轴). Other features of imperial gardens are colored-paintings, man-made hills and lakes.

Most private gardens are found in the south, especially in cities south of the Yangtze River. Private gardens were mostly built at one side or at the back of the houses. Around the beautiful scene are small open areas with beautiful shaped-doors through which visitors can enjoy the sights. They are open on all sides and are often near the water so that the whole scene can be enjoyed. Suzhou, known as the home of gardens, displays the most and the best Chinese traditional private gardens. Different parts of it are examples of the garden style of the Song, Yuan, Ming and Qing Dynasties.[

The landscape(自然风景) garden contains a number of pleasant natural scenes and some fairy tales. The ancient Chinese used to call the garden landscape “Jing” , which means “scene” in English. Good examples include the ten West Lake Scenes in Hangzhou, the twenty-four slim West Lake in Yangzhou and the eight Daming Lake Scenes in Jinan.

小题1: The passage tells mainly about ________.

A.an important part of Chinese culture

B.how to enjoy Chinese gardens

C.where foreigners can find Chinese gardens

D.the characters of different style of Chinese garden building小题2:Which of the following is NOT true for the imperial garden?

A.There is a north-south axis in the center of garden

B.They were built because of some fairy tales.

C.There are man-made hills and lakes in the gardens.

D.They have colored-paintings.小题3:According to the passage, we can learn that _______.

A.Chinese people often invite foreigners to visit a Chinese garden.

B.The landscape garden reflects different styles of the Song, Yuan, Ming and Qing Dynasties.

C.All three kinds of gardens make up the important part of Chinese culture which is appreciated by the people all over the world.

D.People enjoy the private gardens more than other two styles.

单项选择题

宏伟洁康卷烟厂为一般纳税人,2008年7月发生以下经济业务:
(1) 向烟农收购一批烟叶,开具的专用收购凭证注明的收购价款30万元,支付给运输公司运费2万元(含保险费0.3万元,装卸费0.2万元),已取得运输发票。(假定烟叶补贴由市财政承担)
(2) 将该批烟叶委托A烟丝厂加工成一批特制烟丝,支付加工费1万元,已取得烟丝厂通过防伪税控系统开具的增值税专用发票,该批特制烟丝已全部收回入库并用于生产特制卷烟。
(3) 向A烟丝厂购入普通烟丝一批,取得增值税防伪税控系统开具专用发票注明销售额10万元,当月其中的60%被领用于生产A型卷烟。
(4) 当月生产A型卷烟100标准箱,销售其中80箱,取得不含增值税的销售收入80万元,已开具增值税专用发票,因提供运输另收取运输费用2万元。
(5) 将上述A型卷烟2箱与某食品厂交换一批食品,已按照每箱1.2万元开具了增值税专用发票,同时取得食品厂通过增值税防伪税控系统开具的增值税专用发票注明销售额2.4万元,该批食品连同另5箱A型卷烟作为职工福利发放;另有3箱A型卷烟赠送市电力公司。
(6) 当月销售用委托加工收回的特制烟丝作为原料生产的特制卷烟20箱,取得不含增值税的销售收入60万元。
(7) 该厂当月将空余厂房出租给某单位,合同规定租赁期限2年,每月租金约定3万,当月取得本年租金收入18万元。
(注:该卷烟当月最高售价为每箱1.2万元;每步骤的结果均保留小数点后两位。)
要求:根据上述业务分别计算:

该厂当月应缴纳的营业税额( )万元。

A.0.1

B.0.15

C.0.54

D.0.9