问题 问答题

某汽车制造企业为增值税一般纳税人,2008年4月有关生产经营业务如下:
(1)以交款提货方式销售A型小汽车30辆给汽车销售公司,每辆不含税售价15万元,开具增值税防伪税控专用发票应收价款450万元,当月实际收回货款430万元,余款下月才能收回。
(2)销售B型小汽车50辆给特约经销商,每辆不含税单价12万元,向特约经销商开具了防伪税控增值税专用发票,注明价款600万元、增值税102万元,由于特约经销商当月支付了全部货款,汽车制造企业给予特约经销商原售价2%的现金折扣。
(3)将新研制生产的C型小汽车5辆销售给本企业的中层干部,每辆按成本价10万元出售,共计取得收入50万元,C型小汽车尚无市场销售价格。
(4)购进机械设备取得增值税防伪税控专用发票注明价款20万元、进项税额3.4万元,该设备当月投入使用。
(5)当月购进原材料取得增值税防伪税控专用发票注明金额600万元、进项税额102万元,并经过税务机关认证,支付购进原材料的运输费用20万元(取得普通发票)、保险费用 5万元、装卸费用3万元。
(6)从小规模纳税人处购进汽车零部件,取得由当地税务机关代为开具的增值税专用发票注明价款20万元、进项税额1.2万元。
(7)当月发生意外事故损失库存原材料金额35万元。
2008年4月该企业自行计算,申报缴纳的增值税和消费税如下:
①申报缴纳的增值税
=[430+600×(1-2%)+50]×17%-[3.4+102+(20+5+3)×7%+1.2-35×17%]
=181.56-102.61=78.95(万元)
②申报缴纳的消费税
=[430+600×(1-2%)+50]×5%=53.4(万元)
(说明:该企业生产的小汽车均适用5%的消费税税率,C型小汽车成本利润率8%)
要求:根据上述资料,按下列序号计算有关纳税事项或回答问题,计算事项需计算出合计数:1. (1)根据企业自行计算、申报缴纳增值税和消费税的处理情况,按资料顺序逐项指出企业的做法是否正确。简要说明理由。
(2)2008年4月该企业应补缴的增值税。
(3)2008年4月该企业应补缴的消费税。

答案

参考答案:(1)逐项指出企业的做法是否正确:
①交款提货方式销售的汽车30辆,由于已经全额开具了增值税专用发票,应该按照 450万元确认为销售收入,企业按照430万为销售收入计算有误,因此计算的增值税、消费税有误。
②销售给特约经销商的汽车50辆,现金折扣不能冲减销售额,以全部销售额作为销售收入,因此计算的增值税、消费税有误。
③销售给本企业职工的汽车,按照成本价格计算税金,价格属于明显偏低,应该核定计税依据,由于没有同类销售价格,应该采用组成计税价格计算,企业按照成本价格50万计算收入有误,所以计算出的增值税、消费税有误。
④企业购进机械设备,属于固定资产,对于进项税额不得抵扣,企业申报抵扣了进项税额3.4万元有误。
[提示] 2009年1月1日起,取消了原来生产型增值税不得扣除外购固定资产进项税的规定,允许纳税人抵扣购进固定资产的进项税额,实现了增值税由生产型向消费型转换。
⑤对于装卸费、保险费用不得作为运费计算抵扣进项税额,企业计算抵扣的进项税额有误。
(2)2008年4月应缴纳的增值税
=450×17%+102+5×10×(1+8%)÷(1-5%)×17%-(102+20×7%+1.2-35×17%)
=188.16-98.65=89.51(万元)
应补缴增值税=89.51-78.95=10.56(万元)
(3)2008年4月应缴纳的消费税
=450×5%+600×5%+5×10×(1+8%)÷(1-5%)×5%
=55.34(万元)
应补缴消费税=55.34-53.4=1.94(万元)

单项选择题

Perhaps we could have our children pledge allegiance to a national motto. So thick and fast tumble the ideas about Britishness from the Government that the ridiculous no longer seems impossible. For the very debate about what it means to be a British citizen, long a particular passion of Gordon Brown, brutally illustrates the ever-decreasing circle that new Labour has become. The idea of a national motto has already attracted derision on a glorious scale-and there’s nothing more British than the refusal to be defined. Times readers chose as their national motto: No motto please, we’ re British.
Undaunted, here comes the Government with another one: a review of citizenship, which suggests that schoolchildren be asked to swear an oath of allegiance to the Queen. It would be hard to think of something more profoundly undemocratic, less aligned to Mr. Brown’s supposed belief in meritocracy and enabling all children to achieve their full potential. Today you will hear the Chancellor profess the Government’s continuing commitment to the abolition of child poverty, encapsulating a view of Britain in which the State tweaks the odds and the tax credit system to iron out inherited inequalities.
You do not need to ask how this vision of Britain can sit easily alongside a proposal to ask kids to pledge allegiance to the Queen before leaving school: it cannot. The one looks up towards an equal society, everyone rewarded according to merit and not the lottery of birth; the other bends its knee in obeisance to inherited privilege and an undemocratic social and political system. In Mr. Brown’s view of the world, as I thought I understood it, an oath of allegiance from children to the Queen ought to be anathema, grotesque, off the scale, not even worth considering.
Why then, could No 10 not dismiss it out of hand yesterday Asked repeatedly at the morning briefing with journalists whether the Prime Minister supported the proposal, his spokesman hedged his bets. Mr. Brown welcomed the publication of the report; he thinks the themes are important; he hopes it will launch a debate; he is very interested in the theme of Britishness. But no view as to the suitability of the oath. It is baffling in the extreme. Does this Prime Minister believe in nothing, then A number of things need to be unpicked here. First, to give him due credit, the report from the former Attorney-General Lord Goldsmith contains much more than the oath of allegiance. That is but "a possibility that’s raised". The oath forms a tiny part of a detailed report about what British citizenship means, what it ought to mean and how to strengthen it.
It is a serious debate that Mr. Brown is keen to foster about changing the categories of British citizenship, and defining what they mean. But it is in him that the central problem resides: the Prime Minister himself is uncertain what Britishness is, while insisting we should all be wedded to the concept. No wonder there is a problem over what a motto, or an oath of allegiance, should contain. Britain is a set of laws and ancient institutions— monarchy, Parliament, statutes, arguably today EU law as well. An oath of allegiance naturally tends toward these.
It wasn’t supposed to be like this. In its younger and bolder days, new Labour used to argue that the traditional version of Britain is outdated. When Labour leaders began debating Britishness in the 1990s, they argued that the institutions in which a sense of Britain is now vested, or should be vested, are those such as the NHS or even the BBC, allied with values of civic participation, all embodying notions of fairness, equality and modernity absent in the traditional institutions. Gordon Brown himself wrote at length about Britishness in The Times in January 2000: "The p British sense of fair play and duty, together embodied in the ideal of a vibrant civic society, is best expressed today in a uniquely British institution— the institution that for the British people best reflects their Britishness—our National Health Service."
An oath of allegiance to the NHS Ah, those were the days. They really thought they could do it; change the very notion of what it meant to be British. Today, ten years on, they hesitatingly propose an oath of allegiance to the Queen. Could there be a more perfect illustration of the vanquished hopes and aspirations of new Labour Look on my works ye Mighty, and despair. Ah, but I see there is to be a national day as well, "introduced to coincide with the Olympics and Diamond Jubilee—which would provide an annual focus for our national narrative". A narrative; a national day, glorifying the monarchy and sport Yuck. I think I might settle for a national motto after all.

When the author writes the rhetorical question "An oath of allegiance to the NHS" (para. 8), she is trying to express that ______.

A.even the Labour Party today will not accept this as an oath of allegiance

B.the definition of Britishness could finally be settled

C.such an oath of allegiance should be accompanied by a national day

D.such an oath of allegiance would be accepted when NHS was first implemented

单项选择题