问题 问答题

某煤矿企业为增值税一般纳税人,2011年12月发生下列业务。
(1)开采原煤40000吨。
(2)采用托收承付方式销售原煤480吨,每吨不含税售价为150元,货物已发出,托收手续已办妥,货款尚未收到。
(3)销售洗煤60吨,每吨不含税售价为303元,款项已收到;把自产同种洗煤56吨用于职工宿舍取暖,该煤矿原煤与洗煤的选矿比为1:0.8。
(4)销售开采原煤过程中产生的天然气45000立方米,取得不含税销售额67490元,并收取优质费1017元。
(5)采用分期收款方式向某供热公司销售优质原煤2400吨,每吨不含税单价155元,价款372000元,购销合同规定,本月收取1/3的价款,实际取得不含税价款100000元。
(6)支付水费并取得增值税专用发票,注明的增值税额为15200元,其中的25%用于职工浴池。
(7)购进煤炭开采机械2台,专用发票上注明的增值税额为13600元,运费发票上注明的运输费
(8)把精选煤14吨(选矿比为1:0.35)赠送给某关系单位,该煤矿没有同种选煤的销售价格,但已知每吨成本为450元,成本利润率为
(9)从小规模纳税人企业购进劳保用品,普通发票上注明的价款为7208元。
(10)从某企业(一般纳税人)购进生产用材料,取得增值税专用发票上注明的税额为6870元。
已知:该煤矿原煤资源税税额为2.5元/吨。
要求:根据上述资料回答下列问题,计算结果保留小数点后两位。

计算该企业当期准予抵扣的进项税额。

答案

参考答案:当期准予抵扣的进项税额=15200×(1-25%)+13600+800×7%+6870=31926(元)

完形填空

根据短文内容回答问题。

 "I don't like my parents. They always tell me I should do this, and should not do that. It sometimes makes me angry," said Zhang Hua,a middle school student in Guangzhou. Do you have the same problem? Perhaps your parents had the same problem when they were your age long ago. Why does it seem that some parents are not so friendly in their children's eyes?

  One of the biggest things is when someone becomes a parent,he/she likes worrying things. They worry about everything about you,from the time you were born. They do a lot for you,though something would make you angry,because they care about you and worry about you. They worry about your choice of friends,the food you eat,your work at school,how much sleep you get,etc. All these things are part of your life. They want you to grow up healthily and happily.

  So how can you make things easier on yourself? It's easier than you think. Just make sure your parents know what you're doing. Get them to know your friends. Phone if you stay somewhere else so that your parents don't call every hospital in the phone book looking for your body. Say sorry to them when you make mistakes. Take responsibility(责任) for what you have done. Talk about your ideas with them. They may talk about theirs with you.

  Most of all,try to think about why your parents do this or do that. They are still practising being parents and need help you can give them. Someday,when you become a parent,they may be able to help you how to get on with your children.

小题1:Why doesn’t Zhang Hua like her parents?

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小题2:What’s Zhang Hua?

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小题3:Why are your parents worrying about you?

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小题4:What may your parents do if you talk about your ideas with them?

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单项选择题