问题 问答题

某生产企业为增值税一般纳税人,兼营出口业务与内销业务。2008年7月发生以下业务: (1) 国内采购原材料,取得防伪税控系统开具的增值税专用发票上注明增值税额 14.45万元,发票已经通过税务机关认证,材料已验收入库;支付购货运费10万元,并取得运输公输公司开具普通发票;外购燃料取得防伪税控系统开具增值税专用发票,注明增值税额25.5万元,其中20%用于本企业基建工程。 (2) 将外购的原材料80万元委托某公司加工货物,支付加工费30万元,取得防伪税控系统开具的增值税专用发票上注明税款5.1万元,专用发票均通过税务机关认证。 (3) 内销货物不含税收入150万元,出口货物离岸价格90万元,支付销货运费2万元,取得运输企业开具的普通发票。已知:上期留抵税额16万元。该企业适用的增值税税率为17%,退税率为11%。 要求:根据上述业务,计算以下项目: (1) 可抵扣进项税额合计数; (2) 当月免抵退税不得免抵额; (3) 当月应纳税额; (4) 当月免抵退税额; (5) 当月应退税额。

答案

参考答案:

解析:可抵扣进项税额合计 =14.45+10×7%+25.5×(1-20%)+5.1+2×7% =40.79(万元) (2) 当月免抵退税不得免抵额 =90×(17%-11%)=5.4(万元) (3) 当月应纳税额 =150×17%-(40.79-5.4)-16 =25.5-35.39-16 =-25.89(万元) (4) 当月免抵退税额 =90×11%=9.90(万元) (5) 当月应退税额=9.90(万元) 留抵下月继续抵扣的税额 =25.89-9.9=15.99(万元)

多项选择题 案例分析题
阅读理解

阅读理解。

     Massachusetts today looks nothing like it did when the first English settlers arrived. Back in the 17th

century, forest blanketed the land. Today, roads and towns cover much of the area. But the past is not

dead and gone. Just an hour's drive from Boston lies Plimoth Plantation.

     There you'll experience the 17th century life from the days of tAe Pilgrims (清教徒移民). You can

look in the Pilgrims' homes, watch the way they cook, and ask them about their daily lives. You can even

help them build houses or work in the fields.

     When you arrive at Plimoth, you are greeted with "How do you fare?" instead of "How are you?" In

this living history plantation, actors portray (扮演) real people of 17th-century Plymouth. Each actor has

taken the identity of someone from that period. All the actors speak the language of Shakespeare. They're

happy to talk about the hardships of their lives or just share the gossip of the day. But don't try to discuss

modem topics. They won't understand what you are talking about!

     In fall, you can enjoy a harvest dinner very similar to the first Thanksgiving. You'll dine with your hands

like Pilgrims. You'll find no pepper on the table. This expensive spice was used only sparingly (节俭地) in

cooking. You'll find no last-course "dessert" either. At the time, people ate sweet dishes right along with the

meal.

     Cranberries were on the menu then and still are today. A short distance from Plimoth, you can visit

Cranberry World. At this unique museum, you'll see how cranberries are harvested and can taste different

cranberry products.

     Of course, the first Thanksgiving included not only the Pilgrims, but also their Wampanoag guests. If

you want to find out something about the Wampanoag, explore a re-created Wampanoag Home Site. It is

just a short walk from Plimoth. Step into the Native American home and enter a different world. Native

Americans dressed in 17th-century Wampanoag outfits (服装) describe how their people lived 400 years

ago. Outside, you can help make a traditional boat or learn about native plant remedies (治疗法).

     Much in Massachusetts has changed since the 17th century. But in Plimoth, the past lives on.

1. From the text we know Plimoth Plantation _____. 

A. is a cranberry plantation in Plimoth.

B. is where some old Pilgrims are still living.

C. presents the Pilgrims' life in the 1600s.

D. is a plantation dating back to the 1700s.

2. What did the English settlers greet each other in the 17th century?

A. How do you fare?

B. How are you?

C. Hi, nice to meet you.

D. How do you do?

3. In Cranberries World tourists can _____.

A. harvest cranberries by yourself

B. learn how to grow cranberries

C. taste various cranberry products

D. visit an old history museum

4. The purpose of the rebuilt Wampanoag Home life is _____.

A. to protect Native Americans, the Wampanoag

B. to attract more tourists to stay in Plimoth

C. to show how the Wampanoag helped the Pilgrims

D. to keep the 17th century Native Americans life alive