问题 单项选择题

(二)


市区内某大型商贸公司为增值税一般纳税人,兼营商品加工、批发、零售和进出口业务,2011年8月相关经营业务如下:
(1)进口高尔夫球一批,支付货物的价款820万元,另支付国外代理人经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元;支付海关地再运往商贸公司的运输费用2万元、装卸费用和保险费用3万元,取得符合规定的运输发票。
(2)受托加工化妆品一批,委托方提供的原材料不含税金额100万元,向委托方开具增值税专用发票共收取加工费和辅助材料价税合计金额为18万元,该化妆品商贸公司当地无同类产品市场价格。
(3)收购农场水果一批,支付收购价款51万元,支付运输公司运费8万元,并取得符合规定的运费发票;当月将购入免税农产品的30%用于节日福利发给员工。
(4)进口2辆小汽车自用,关税完税价格共计28万元,支付境内运费2.4万元。
(5)购进其他商品,取得增值税专用发票,支付价款200万元、增值税34万元,本月因管理不善造成损失10万元(占支付金额的5%);取得运输单位运输发票,注明运杂费20万元。
(6)受托代购一台设备,取得增值税专用发票注明设备价款50万元,公司代委托方垫付资金20万元,以原价与委托方结算,并收取代购手续费3万元。
(7)销售农产品,开具增值税专用发票,不含税销售额300万元,由于月末前可将全部货款收回,给购货方的销售折扣比例为5%,实际收到金额285万元。
(8)取得的销售啤酒逾期包装物押金收入25万元(押金期限6个月)。
(注:关税税率20%,高尔夫球消费税税率10%,化妆品消费税税率30%,小汽车消费税税率12%;当月购销各环节所涉及票据均符合税法规定,并经过税务机关认证)
根据上述资料回答下列问题:

进口环节应缴纳的关税合计为( )万元。

A.171.60

B.132.60

C.176.60

D.175.20

答案

参考答案:C

解析: 业务(1):
进口环节应缴纳的关税=(820+4+20+11)×20%=171(万元)
进口环节应缴纳的增值税=(820+4+20+11+171)÷(1-10%)×17%=193.8(万元)
进口环节应缴纳的消费税=(820+4+20+11+171)÷(1-10%)×10%=114(万元)
境内运费可抵扣的进项税额=2×7%=0.14(万元)
业务(2):
受托加工应税消费品,由受托方代收代缴消费税、城建税及教育费附加。
代收代缴消费税=[100+18÷(1+17%)]÷(1-30%)×30%=49.45(万元)
代收代缴城建税和教育费附加=49.45×(7%+3%)=4.95(万元)
销项税=18÷(1+17%)×17%=2.62(万元)
业务(3):
农产品可抵扣增值税进项税额=(51×13%+8×7%)×(1-30%)=5.03(万元)
业务(4):
进口小汽车应缴纳的关税28×20%=5.60(万元)
进口小汽车应缴纳的增值税=28×(1+20%)÷(1-12%)×17%=6.49(万元)
进口小汽车应缴纳的消费税=28×(1+20%)÷(1-12%)×12%=4.58(万元)
应缴纳车辆购置税=28×(1+20%)÷(1-12%)×10%=3.82(万元)
业务(5):
可抵扣进项税额=34×(1-5%)=32.30(万元)
运费发票开具“运杂费”,属于不符合规定的运输发票,不得计算抵扣进项税。
业务(6):
受托代购业务,凡是代垫资金的,不属于税法规定的代购业务,要依法计算缴纳增值税。
进项税额=50×17%=8.50(万元)
销项税额=[50+3÷(1+17%)]×17%=8.94(万元)
业务(7):
销售货物时,凡是给予现金折扣的,现金折扣不得冲减销售收入。
销项税额=300×13%=39(万元)
业务(8):
销售啤酒逾期押金未予退还,一律并入销售额计算增值税。
销项税额=25÷(1+17%)×17%=3.63(万元)
进口环节应缴纳的关税合计=171+5.60=176.60(万元)
进口环节应缴纳的增值税和消费税合计=193.8+114+6.49+4.58=318.87(万元)
进口小汽车应缴纳的车辆购置税=3.82(万元)
代收代缴的税金和附加=49.45+4.95=54.4(万元)
销项税额合计=2.62+8.94+39+3.63=54.19(万元)
进项税额合计=193.8+0.14+5.03+32.30+8.50=239.77(万元)
本月应纳增值税=54.19-239.77=-185.58(万元)

单项选择题

Passage Two

Every market activity is an investment in time, energy and money. Few companies would spend a large sum of money on, say, a purchase of capital equipment without a full investigation into why it is needed, the choices available, and the expected return on what has been spent. Yet every year the vast majority of companies invest a large amount of money in marketing actions without knowing what their financial worth to the company or likely return will be. By introducing the disciplines arising from market planning, a company should be able to ensure that the costs of marketing planning show a reasonable return and are calculated in the same way as all other business investments.

Many managers believe that the costs of marketing form an additional expense that has to be accepted in order to sell their goods. Whilst it is true that many companies use certain tools of marketing for this purpose, it is also true that the most successful companies accept marketing as an essential part of the company’s total commercial operation, for it is an essential cost in the same way as production or finance.

Companies often avoid planning marketing procedures in detail because of the effort needed to express their forward policy in a written form. Managers commonly consider that their time is too valuable to spend on anything other than urgent operational problems. In fact, the manager who spends his time on dealing with current administrative detail is almost certain to have ignored proper planning in the past. For, if properly prepared, the marketing plan will contain sufficient details of the company’s policy and operational strategy for the work to be done by an assistant. As the many alternative courses of action are programmed, the assistant takes any actions or decisions which are appropriate. Only unusual situations need be dealt with by the manager.

The first step in preparing a marketing plan is that of producing the information necessary for decision making. Usually, a company will have within its own administration and control system the raw material necessary for the plan’s foundations. In addition, there is plenty of published information which is made available by government departments, institutions and the press.

Marketing research is yet to be fully exploited by the majority of companies. It has so far only been used by companies that have recognized that their existing information sources are inadequate. Because of the scale of operations that now confronts the typical businessman, it is essential that investment decisions are based upon relevant information, so reducing the business risk.

For a marketing-oriented activity to produce lasting results the entire operation has to be systematically planned. By producing basic information in written form and establishing aims for the future, the company is creating standards against which actual performance can be measureD. Documentation of detailed policy actions then provides the basis for controlling the company’s operation. Future trends may be predicted through the investigation of all factors likely to influence company results.

Why are marketing plans not written down by many managers ?()

A.They do not have time to do it.

B.They know it would be difficult to do.

C.They never follow any particular marketing plan.

D.They do not think it is really necessary

单项选择题