问题 单项选择题

某自营出口生产企业是增值税一般纳税人,专门从事进料加工业务,按实耗法计算,当月计划进口总值为100万元,实际免税进口原材料90万元,出口货物的征税税率为17%,退税税率为13%。当月有关经营业务为:购原材料一批,取得的增值税专用发票注明的价款200万元,外购货物准予抵扣进项税额34万元通过认证。上期末留抵税额6万元。本月内销货物不含税销售额100万元,收款117万元存入银行。本月计划出口总值为300万元,实际出口货物离岸价折合人民币240万元。当月企业的《进料加工登记手册》未核销。
该企业当月的增值税当期应退税额为( )万元。

A.5.9
B.11.8
C.14.7
D.16.6

答案

参考答案:D

解析:
免抵退税不得免征和抵扣税额抵减额
=免税购进原材料价格×(出口货物征税率-出口货物退税率)
=240×(100÷300)×(17%-13%)=3.2(万元)
免抵退税不得免征和抵扣税额=240×(17%-13%)-3.2=6.4(万元)
当期应纳税额=100×17%-(34-6.4)-6=-16.6(万元)
免、抵、退税额抵减额=240×(100÷300)×13%=10.4(万元)
出口货物“免、抵、退”税额=240×13%-10.4=20.8(万元)
应退税额=16.6(万元)
如果当月企业的《进料加工登记手册》核销,应该按实际分配率,即90/240进行调整。

单项选择题
单项选择题

Du Bois was a sociological and educational pioneer who challenged the established system of education that tended to restrict rather than to advance the progress of black Americans. He challenged what is called the “Tuskegee machine” of Booker T. Washington, the leading educational spokesperson of the blacks in the U. S. . As a sociologist and historian, Du Bois called for a more determined and activist leadership than Washington provided.

Unlike Washington, whose roots were in southern black agriculture, Du Bois’s career spanned both sides of the Mason-Dixon Line. He was a native of Massachusetts, received his undergraduate education from Fisk University in Nashville, did his graduate study at Harvard University, and directed the Atlanta University Studies of Black American Life in the South. Du Bois approached the problem of racial relations in the United States from two dimensions: as a scholarly researcher and as an activist for civil rights. Among his works was the famous empirical sociological study, The Philadelphia Negro: A Social Study, in which he examined that city’s black population and made recommendations for the school system. Du Bois’s Philadelphia study was the pioneer work on urban blacks in America.

Du Bois had a long and active career as a leader in the civil rights movement. He helped to organize the Niagara Movement in 1905, which led to the National Association for the Advancement of Colored People (NAACP), established in 1909. From 1910 until 1934, Du Bois edited The Crisis, the major journal of the NAACP. In terms of its educational policy, the NAACP position was that all American children and youth should have genuine equality of educational opportunity. This policy, which Du Bois helped to formulate, stressed the following themes: (1) public schooling should be free and compulsory for all American children; (2) secondary schooling should be provided for all youth; (3) higher education should not be monopolized by any special class or race.

As a leader in education, Du Bois challenged not only the tradition of racial segregation in the schools but also the accommodationist ideology of Booker T. Washington. The major difference between the two men was that Washington sought change that was evolutionary in nature and did not upset the social order, whereas Du Bois demanded immediate change. Du Bois believed in educated leadership for blacks, and he developed a concept referred to as the “talented tenth”, according to which 10 percent of the black population would receive a traditional college education in preparation for leadership.

Which of the following statements is true according to the text()

A. Washington would not appreciate the idea of overthrowing social order

B. Racial separation is an outcome of accommodationist ideology

C. Washington would support a determined and activist leadership

D. The Philadelphia Negro is a book on blacks in American South