问题 问答题

某软件企业(一般纳税人)2011年10月发生部分业务如下,请您作为注册税务师为其逐一分析应纳的流转税。(不考虑即征即退的计算)
(1)销售某项软件产品1000套,并连同著作权一并转让,取得收入180万元;
(2)将土地使用权转让给农业生产者用于农业生产,取得收入10万元;
(3)上月外购房屋一套,价款共计120万元,本月将其作为资产投资于另一企业,不承担投资风险,每月分红5万元;
(4)销售软件产品1000套,每套价格5000元,同时收取一年服务费10000元。
(5)销售软件产品2000套,每套价格2000元,由于数量较大,给予对方5%的折扣,并在同一张发票金额栏上进行反映。
(6)收到委托甲公司代销软件因其违反销售合同约定价格而支付的违约金100000元。

答案

参考答案:(1)销售软件,著作权同时转移的,是销售无形资产,按销售无形资产征收营业税。
应纳营业税=180×5%=9(万元)=90000(元)
(2)将土地使用权转让给农业生产者用于农业生产的免征营业税。
(3)以房屋投资,共担投资风险的,不征营业税;对于不承担投资风险的,取得固定收益的按出租行为征收营业税,应纳营业税=5×5%=0.25(万元)=2500(元)
(4)销售软件一并收取的服务费应并入软件销售额计算增值税,并可享受增值税即征即退政策。
销项税额=1000×5000×17%+10000÷1.17×17%=851452.99(元)
(5)折扣销售在同一张发票金额栏上反映的,应按折扣后的余额计算增值税。
销项税额=2000×2000×95%×17%=646000(元)
(6)销售行为收取的违约金属于价外费用,应计算缴纳增值税。
应纳增值税=100000÷1.17×17%=14529.91(元)

阅读理解

Everybody likes a winner, and there are always people ready to cheer for a good winner. But who has ever heard a song for the man who comes in second? So this is in praise of the almost winner, the nearly champion(冠军), the next to the biggest, the second best. This is the song of Mister Two.

You hear unflattering(不讨好人的) names for Mister Two. “Alsoran”, they call him, and “runner­up”, names that make you think of a fellow who couldn’t quite make it. Don’t let that fool you. Ask the winner of any race how good a man Mister Two is. He will tell you it’s Mister Two who made him run so fast, Mister Two is always threatening to overtake and pass him.

Ask the salesman who won the contest and what kept him looking for extra order. Ask the directors of the big company why they keep changing their product, seeking the new equipment, the added advantage. What drives them? What keeps them going? It’s the salesman with nearly as many orders. It is the company with the product almost as good. It’s Mister Two.

In this country, we’re proud of the quality of our champions. Our big men come very big. Our fast men run very fast. Our wise men are the wisest and our greatest men are the greatest that a country could hope to be blessed with. And why is that? It is Mister Two that makes the race always open and everybody can run. So this is for you, Mister Two. This is your song. This is for all the days you tried for first, and came in second. It’s for the nights when you wonder if you ought to go on trying, since nobody seems to notice. . .

We notice, Mister Two. We know the score. Winner or not, you’re a natural champion. There couldn’t be a race without you, Mister Two.

48. People usually call Mister Two unflattering names to    him.

A. praise            B. encourage        C. laugh at          D. respect

49. According to the author, Mister Two is mentioned in connection with the following except    .

A. business          B. sports            C. greatness         D. failure

50. It is implied in this story that    .

A. Mister Two is as important as the winner     B. every leader needs someone to help him

C. the second today must be the first tomorrow    D. second place is always praised

51. The person who wins needs to understand that    .

A. winning is everything      B. being Mister Two is wonderful

C. without Mister Two he would do better

D. without strong competition he wouldn’t have worked so hard

单项选择题