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S日用化妆品公司为增值税一般纳税人,从事化妆品和护肤护发用品的生产、进口以及销售经营,2004年10月发生下列经济业务: (1)购进原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款为30万元,专用发票已经税务机关认证,料已验收入库。 (2)期初外购已税护肤护发品的买价为7万元;本期购入外购已税护肤护发品,取得防伪税控系统开具的增值税专用发票上注明的买价为8万元,增值税税金为1.36万元,专用发票已经税务机关认证。期末库存外购已税护肤护发品买价为6万元。 (3)本月销售自产化妆品一批,开具增值税专用发票上注明的价款为60万元,收取包装费 1.17万元(开具普通发票);另有过期不退的化妆品包装物押金为2.34万元。 (4)将自产化妆品一批作为福利发放给职工,成本为5万元(无同类产品售价),成本利润率为10%。 (5)将成本为6万元的自产化妆品一批,用于连续生产高档化妆品。 (6)受托加工化妆品一批,材料成本为10万元,收取不含税加工费5万元;受托加工护肤护发品一批,材料成本为5万元,不含税加工费2为万元,受托方同类产品不含税售价为10万元。 (7)委托B公司加工化妆品一批,送出的材料成本为2万元,支付不含税加工费1万元,取得委托方开具的防伪税控系统增值税专用发票(已经税务机关认证),货已入库。 (8)将委托加工收回的已税化妆品全部直接对外销售,取得不含税收入8万元。 (9)领用外购护肤品生产护肤护发品,并与非应税消费品组装成套礼品套装盒销售,取得含税收入11.7万元。 (10)月末进口化妆品一批,关税完税价格为20万元,关税税率为40%,取得海关开具的完税凭证; 要求: (1)分别计算该公司进口环节应缴纳的关税、消费税和增值税。 (2)计算该公司国内销售环节应缴纳的消费税总和。 (3)计算该公司加工环节应代收代缴的消费税。 (4)计算该公司国内销售环节实现的销项税额总和。 (5)计算该公司国内销售环节准予抵扣的进项税额总和。 (6)计算该公司国内销售环节应缴纳的增值税。 (7)计算该公司当月应缴纳的城市维护建设税和教育费附加的总和。 (注:化妆品税率为30%,护肤护发品税率为8%)

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参考答案:

解析:(1)进口环节应缴纳的税金: 进口关税=20万元×40%=8万元 进口消费税=20万元×(1+40%)÷(1-30%)×30%=12万元 进口增值税=20万元×(1+40%)÷(1-30%)×17%=6.8万元 (2)国内销售环节应缴纳的消费税总和=[60×30%+1.17÷(1+17%)×30%+2.34÷ (1+17%)×30%+5×(1+10%)÷(1-30%)×30%+11.7÷(1+17%)×8%-(7+8-6)× 8%]万元=21.34万元 (3)加工环节应代收代缴的消费税=[(10+5)÷(1-30%)×30%+10×8%]万元=7.23万元 (4)国内销售环节实现的销项税额总和=[60×17%+1.17÷(1+17%)×17%+2.34÷ (1+17%)×17%+5×(1+10%)÷(1-30%)×17%+5×17%+2×17%+8×17%+ 11.7÷(1+17%)×17%]万元=16.3万元 (5)国内销售环节准予抵扣的进项税额总和=(30×17%+1×17%+1.36+6.8)万元=13.43万元 (6)国内销售环节应纳增值税=(16.3-13.43)万元=2.87万元 (7)当月应缴纳的城市维护建设税和教育费附加的总和=(21.34+2.87)万元×(3%+ 7%)=2.42万元

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Dash of Hope
“Dash” is a symbol which represents every day we’ve spent alive on earth. Therefore, how you spend your “dash” is important.
Recently I  36  about a little girl named Hope. After learning more about her life, I couldn’t help but feel it was not by  37 , nor happenstance(意外事件), that she had been named “Hope”. The strong feeling of sympathy and generosity  38  in her young heart made a lasting impression on me and countless others.  39  I never had the opportunity to meet her, I wish I had. It seems as though she was wise beyond her tender years and very, very special.
Hope was a twelve-year-old girl who was  40  a “wish” in early December 2010 by the “Make-A-Wish” Foundation after being  41  that she had a rare type of bone cancer. However, when she found out that more than 150  42  in her area were waiting for their wishes to be achieved , she unselfishly used her wish to  43  that those children have their wishes granted. She also asked that it be done  44  January 16, 2011. Unfortunately, however, the organization informed her that her  45  request could not be granted as the funds were simply  46 . They calculated that they would need to raise more than one  47  dollars in thirty days in order to grant her wish.  48 , but not discouraged, she turned her disappointment into an enthusiasm that inspired caring  49  to take up helping grant the wishes of the other children, and eventually  50  as well. Newspaper columnists and reporters for radio and TV stations  51  the story of this caring young girl who had  52  the hearts of so many and as word spread, the community was challenged. Committees were fanned and schools, corporations and various organizations assisted in  53  money to help make Hope’s dream come true.
Her efforts were not in vain as they continue to help others, not only  54 , but spiritually and emotionally as well. At the gathering to celebrate her life, “A Celebration of Hope” on January 16, 2011 , the  55  was made that they had indeed received donations totaling more than one million dollars. Her wish had been granted!
小题1:
A.heardB.thoughtC.caredD.talked
小题2:
A.coincidenceB.independence C.convenienceD.intelligence
小题3:
A.lostB.carriedC.expectedD.housed
小题4:
A.UntilB.Unless C.ThoughD.If
小题5:
A.expressedB.offeredC.madeD.sent
小题6:
A.recognizedB.informedC.remindedD.understood
小题7:
A.childrenB.citizensC.villagersD.relatives
小题8:
A.suggestB.askC.arrangeD.order
小题9:
A.forB.toC.onD.by
小题10:
A.finalB.formalC.simpleD.noble
小题11:
A.unbearableB.unbelievableC.unavailableD.uncomfortable
小题12:
A.thousandB.hundredC.millionD.billion
小题13:
A.DisappointedB.SurprisedC.WorriedD.Embarrassed
小题14:
A.committeesB.individualsC.corporationsD.organizations
小题15:
A.theirsB.oursC.hersD.yours
小题16:
A.wroteB.readC.broadcastD.shared
小题17:
A.touchedB.examinedC.wonD.opened
小题18:
A.findingB.spendingC.raisingD.borrowing
小题19:
A.perfectlyB.physicallyC.healthilyD.thankfully
小题20:
A.proposalB.decisionC.conclusionD.announcement