问题 问答题

某经批准经营金银首饰业务的首饰商城为增值税一般纳税人,2010年5月发生以下业务:
(1)零售金银首饰与镀金首饰组成的套装礼盒,取得收入29.25万元,其中金银首饰收入20万元,镀金首饰收入9.25万元;
(2)采取“以1日换新”方式向消费者销售金项链2000条,新项链每条零售价0.25万元,旧项链每条作价0.22万元,每条项链取得差价款0.03万元和0.01万元的回炉损耗费;
(3)将定制的一批金银首饰作为奖励发给优秀职工,该批首饰商城提供原料含税金额5万元,支付的含税加工费1万元(商城无同类首饰价格);
(4)用300条银基项链抵偿债务,该批项链账面成本为39万元,零售价70.2万元:
(5)为顾客清洗金银首饰取得含税收入1万元;
(6)外购金银首饰一批,取得的税务机关认可的增值税专用发票注明的价款100万元、
增值税17万元;外购镀金首饰一批,取得经税务机关认可的增值税专用发票,注明价款20万元、增值税3.4万元。
(其他相关资料:金银首饰零售环节消费税税率5%,金银首饰成本利润率6%)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

商城5月份应缴纳的增值税。

答案

参考答案:应纳增值税=[(29.25+2000×0.04+70.2+1)÷(1+17%)+5.72]×17%-(17+3.4)=27.19-20.4=6.79(万元)。

完形填空

阅读下面对话,掌握其大意,并根据所给字母的提示,在标有题号的右边横线上写出一个英语单词的完整、正确形式,使对话通顺。

J =" John      " R = Robert

J:  I hear that an important meeting is to be ( 76 ) h       in our    76.           

city. What’s it about?

R:  It’s said that its (77) g       is to make clean drinking         77.         

water available to all.

J:   Who do you know will (78) t        part in the meeting?      78.       

R:   Representatives from more than 80 countries, as is

(79) r       on TV.                                        79.      

J:   Could you tell me (80) m       ?                         80.        

R:   Sure! Three things will be (81) d         at the meeting       81.        

—ways of making good use of water, (82) r       water      82.         

pollution and saving water.

J:   That’s good news for people in this area. As you may know,

there are too (83) m       factories around here, which let     83.        

out plenty of poisonous gas and polluted water. So we eagerly

hope that strong (84) m        will be taken to stop the        84.       

water pollution.

R:   I quite agree with you. Let’s hope for the day to come as

soon as (85) p        .                                 85.        

综合题