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:应扣除的销售税金
=1410.41+6+(1410.41+1692.01+6)×(7%+3%)=1727.25(万元)

连词成句
阅读理解

阅读理解

     Isaac Stern was more than a great violin player. He was one of the most honored musicians in the

world, an international cultural ambassador. And he was also a teacher and activist. For more than sixty

years, Mr. Stern performed excellent music. He performed in concerts around the world and on

recordings.

     Isaac Stern was born in 1920 in Ukraine. His parents moved to California the following year. He began

taking violin lessons after hearing a friend play the instrument. Later, he began studying music at the San

Francisco Conservatory(旧金山音乐学院). He progressed quickly. When he was sixteen, he played

with the San Francisco Symphony Orchestra. The next year, he performed in New York and was

praised by music critics.

     Isaac Stern became one of the busiest musicians of his day. He played more than one hundred

concerts a year. He also became one of the most recorded musicians in history. Isaac Stern also

supported artistic development and freedom.

     In 1979, Isaac Stern visited China. He met with Chinese musicians and students. He taught them

about classical Western music. His visit was made into a film. It is called From Mao to Mozart:Isaac

Stern in China. It won an Academy Award for best documentary film.

     In 1984, Isaac Stern received the Kennedy Center Honors Award for his gifts to American culture

through music. He expressed his thoughts about the part that music plays in life. He said music is an

important part of a civilized life. He said people need music as much as they need bread.

     Isaac Stern died in 2001 at the age of eighty-one. He was a major influence on music in the twentieth

century. He leaves the world richer with his many recordings.

1. What did Isaac Stern think of music?

A. Necessary.        

B. Difficult.

C. Entertaining.            

D. Interesting.

2. The passage mentioned Isaac Stern's visit to China mainly to ________.

A. encourage people to develop the international relationship

B. advise the readers to take up music

C. introduce more achievements of Isaac Stern

D. show he acted as an international cultural ambassador

3. Which of the following statements is TRUE about Isaac Stern?

A. He was born in California in the 1920s.

B. He had visited many countries to advertise his recordings.

C. He played less than one hundred concerts in all.

D. His excellent music life lasted over 60 years.

4. From the passage, we can infer that ________.

A. Isaac Stern influenced the culture in the 20th century a lot

B. Isaac Stern was one of the most active musicians of his day

C. Isaac Stern was so busy that he couldn't spare time to educate the youth

D. Isaac Stern led a rich life in his later life

5. What will be the best title for the passage?

A. Isaac Stern and the awards he got

B. Isaac Stern's life of pursuing music

C. Isaac Stern:one of the most honored musicians

D. Isaac Stern's visit to China