问题 问答题

某卷烟厂为增值税一般纳税人,2008年生产经营情况如下: (1)2008年期初库存外购已税烟丝80万元,当年外购已税烟丝取得增值税专用发票,注明支付货款金额1200万元、进项税额204万元,烟丝全部验收入库。 (2)1~5月领用外购已税烟丝400万元,生产甲类卷烟1500箱,全部对外销售,取得含税销售额4563万元。支付销货运输费用60万元,取得运输单位开具的普通发票。 (3)6~12月领用外购已税烟丝850万元,生产乙类卷烟3500箱,销售3000箱给某烟草批发公司,开具增值税专用发票,不含税销售额7500万元。 (4)经烟草专卖机关批准,11月签订委托代销协议,委托某商场代销甲类卷烟200箱,每箱按不含税销售额2.6万元与商场结算。按每箱结算价支付商场2%的代销手续费。12月商场代销完毕,但尚未取得代销货物的增值税专用发票。 要求: (1)计算卷烟厂2008年应缴纳的增值税、消费税。 (2)计算商场代销卷烟业务应缴纳的增值税、营业税。

答案

参考答案:

解析:(1)卷烟厂应缴纳的增值税: ①进项税额=204+60×7%=208.2(万元) ②销项税额=4563÷(1+17%)×17%+7500×17%+2.6×200×17% =663+1275+88.4=2026.4(万元) ③应纳税额=2026.4-208.2=1818.2(万元) (2)卷烟厂应缴纳的消费税: ①销售卷烟的消费税额=4563÷(1+17%)×45%+7500×30%+2.6×200×45%+(1500+3000+200)×0.015 =1755+2250+234+70.5=4309.5(万元) ②生产领用烟丝应扣除的消费税额=(400+850)×30%=375(万元) ③应缴纳的消费税额=4309.5-375=3934.5(万元) (3)商场应缴纳的增值税: 应纳增值税税额=2.6×200×17%=88.4(万元) (4)商场应缴纳的营业税: 应缴纳的营业税=2.6×200×2%×5%=0.52(万元)

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(C)

After my husband died suddenly from a heart attack,my world crashed around me.My six children were all under 10,and I was burdened with the responsibilities of earning a living,and   caring for the children.I was fortunate to find a wonderful housekeeper to care for the children during the week,but from Friday nights to Monday mornings,the children and t were alone.

One Friday evening I came home from work to find a big pretty German shepherd off our doorstep.This dog seemed to intend to enter the house.The children liked “German” immediately and begged me to let him in.I agreed to let him sleep in the basement.That night I slept peacefully for the first time in many weeks.

The following morning we made phone calls and checked lost-and-found ads for German’s owner, but with no results.

On Sunday I had planned to take the children on a picnic.Since I thought it best to leave German behind in case his owner came by,we drove off without him.When we stopped to get gas, we were amazed to see German racing to the gas station after us.No way was he going to be left behind.

Monday morning I let him out for a run.He didn’t come back and we were all disappointed.

We were convinced that we would never see him again.We were wrong.The next Friday evening,

German was back on other doorstep.Again he stayed until Monday morning,when our housekeeper arrived.

This pattern repeated itself every.weekend for almost 10 months.We grew more and more fond of German.We took comfort in his strong,warm presence,and we felt safe with him near us.

As German became part of the family,he considered it his duty to check every bedroom to be sure each child was cozy in bed.

Each week,between German’s visits,I grew a little stronger,a little braver and mole able to cope;every weekend we were no long alone and enjoyed his company.Then one Monday morning we patted him on his head and let him out for what turned out to be the Iast time.We never saw German again.

64.The dog first came when         .

A.it was needed most    B.the mother became strong enough

C.her father died suddenly         D.she was busy on the weekday

65.Which of the following can’t be used to describe the dog?

A.Loyal.    B.Beautiful.    C. Lovely.      D.Wild.

66.The wriier was very         the German shepherd.

A.afraid of    B.grateful to    C.cruel to        D.annoyed with

67.The family planned to go on a picnic without the German shepherd because         .

A.German was too wild to control           B.German was too young to walk so far

C.the owner might come by to look for it       D.it might spoil the trip