问题 问答题

某市一家小轿车生产企业为增值税一般纳税人,2009年度当年相关经营情况如下:
(1)外购原材料,取得防伪税控系统开具的增值税专用发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)销售A型小轿车1000辆,每辆含税金额17.55万元,支付销售小轿车的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A型小轿车40辆给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,为了检测其性能,移送至异地分支机构使用。市场上无B型小轿车销售价格;
(4)从废旧物资回收经营单位购入报废汽车部件,取得废旧物资回收经营单位开具的增值税专用发票,注明金额为500万元;另支付运输费用30万元取得运费发票;
(5)将仓库对外出租取得收入120万元,对应的其他业务支出10万;
(6)转让一项自行开发专利技术所有权取得收入1000万元,成本为200万元;
(7)发生业务招待费140万元、技术开发费280万元;其他管理费用1100万元;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)向其有业务往来的客户借款支付的利息费用600万元,年利息率为6%,金融机构同期贷款利率为5%;
(10)营业外支出中列支固定资产减值准备50万元,支付给客户的违约金10万;
(11)投资收益科目列支向居民企业投资取得的收益56万元(被投资方税率25%);
(12)已在成本费用中列支的实发工资总额500万元,并按实际发生数列支了福利费105万元,上缴工会经费10万元并取得《工会经费专用拨缴款收据》,职工教育经费支出20万元。
(注:小轿车适用消费税税率9%;B型小轿车成本利润率8%;支付的运费均已取得相应的运费发票;不考虑印花税)
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:
1.分别计算该企业2009年应缴纳的消费税;

答案

参考答案:业务招待费扣除限额:
15720×5‰=78.6(万元)<140×60%=84(万元),准予扣除78.6万元。
应扣除的管理费用=1100+78.6+280=1458.6(万元)

多项选择题 案例分析题
填空题

American higher education stands on the brink of chaos.
Never have so many spent so long learning so little. The present
crisis stems from the increasing widespread acceptance among62.______
faculty and administrators of the fatal educational principle
which a student should not be required to do any academic work 63.______
that displeases him. If a student prefers not to study science or history
or literature, he has allowed to attain his degree without studying any 64.______
science, history, or literature.
In America the attempt is being made to provide students
with what is advised as a liberal education without requiring by them 65.______
the necessary self-discipline and hard work. Students have been led to
believe they can achieve without effort, that all they need to do is skip
light-heartedly down the merry road to learning. Fortunately, that road 66.______
is no more than a detour (弯路) to the dead end of ignorance.
we must realize that becoming an educated person is a
difficult, demanded enterprise. Just as anyone who regards intense 67.______
physical training as a source of delight would be thought a fool, for
we all know how much pain such training involves, but anyone who68.______
speaks intense mental exertion as a source of joy ought to be thought 69.______
equally foolish, for such effort also involves pain. It is painful to have
one’s ignorance exposing and frustrating to be baffled by intellectual 70.______
subtleties. Of course, there can be joy in learning as there can be in sport.
But in both cases a joy is the result of overcoming challenges and can’t71.______
be experienced without toil.