问题 问答题

某首饰制造企业(增值税一般纳税人),主要生产加工金银首饰、钻石饰品和其他非
金银首饰,2009年10月发生以下业务:
(1) 销售玉石首饰取得不含税收入129.8万元,镀金首饰不含税收入28万元:
(2) 采取“以旧换新”方式向消费者销售金项链1批,旧项链抵顶12万元,该批项链取得差价款(含税)合计58.5万元;
(3) 为某企业定制特定款式的工艺玛瑙首饰和部分金银首饰(共10条),该企业作为礼品赠送使用,取得含税收入117万元(由于定价时,未明确分开计算,金银首饰没有专门价格);
(4) 用若干金项链向某工业企业抵偿债务,该批项链账面成本为39万元,零售价70.2万元。
(其他相关资料:金银首饰、铂金饰品和钻石及钻石饰品消费税税率5%,其他贵重首饰和珠宝玉石的消费税税率为10%)
要求:计算该首饰制造企业应缴纳的消费税。

答案

参考答案:(1) 销售玉石首饰和镀金首饰应缴纳消费税。
应缴纳的消费税=(129.8+28)×10%=15.78(万元)
(2) “以旧换新”销售金项链应缴纳的消费税=58.5÷(1+17%)×5%=2.50(万元)
(3) 定制加工金银首饰应缴纳的消费税=117÷(1+17%)×10%=10(万元)
(4) 抵偿债务应缴纳的消费税=70.2÷(1+17%)×5%=3(万元)
该首饰制造企业应该缴纳的消费税=15.78+2.50+10+3=31.28(万元)

单项选择题
阅读理解

阅读理解

     Why did the chicken cross the road? To get to the other side.

     Most people know this joke. But recently, some people have been much more worried about how the grizzly bear and mountain lion can cross the road.

     "Millions of animals die each year on U.S. roads," the Federal Highway Administration reports. In fact, only about 80 ocelots, an endangered wild cat, exist in the U. S. today. The main reason? Road kill.

     "Eco-passages" may help animals cross the road without being hit by cars. They are paths both over

and under roads. "These eco-passages can be extremely useful, so that wildlife can avoid road accidents," said Jodi Hilty of the Wildlife Protection Society.

      But do animals actually use the eco-passages? The answer is yes. Paul Beier of Northern Arizona

University found foot marks left by mountain lions on an eco-passage that went under a highway. This

showed that the lions used the passage.

     Builders of eco-passages try to make them look like a natural part of an area by planting trees on and

around them. Animals seem to be catching on. Animals as different as salamanders(火蜥蜴)and grizzly

bears are using the bridges and underpasses.

     The next time you visit a park or drive through an area with a lot of wildlife, look around. You might see an animals overpass!

1. The writer uses the example of "ocelots" to show that __________.

A. an increasing number of animals are killed in road accidents

B. the driving conditions have improved greatly

C. the measure for protecting wildlife fails to work

D. wild animals have become more dangerous

2. From the news story, we know an eco-passage is __________.

A. an underground path for cars

B. a fence built for the safety of the area

C. a pass for animals to cross the road

D. a bridge for animals to get over a river

3. When the writer says that animals seem "to be catching on", he means __________.

A. animals begin to realize the dangers on the road

B. animals begin to learn to use eco-passages

C. animals are crossing the road in groups

D. animals are becoming safer

4. The writer asks visitors and drivers to look around when traveling because __________.

A. wild animals may cause danger

B. wild animals may jam the road

C. they may kill the animals

D. they may see wild animals on eco-passages

5. This passage is written to __________.

A. protect the endangered animals

B. call on drivers to be careful when seeing animals on roads

C. introduce a new way to help protect animals

D. tell us the main reason for the killing of animals in the US