问题 问答题

某酒厂为增值税一般纳税人,主要从事粮食白酒的生产和销售业务。2011年10月该厂发生以下经济业务:
(1)向农户购进一批免税粮食,农产品收购发票上注明的价款为50000元,货款以现金支付。
(2)外购一批包装材料,取得对方开具的增值税专用发票上注明的价款为150000元,增值税税额为25500元,货款已付。
(3)销售粮食白酒5吨,不含增值税的销售价格为60元/斤,另外向购货方收取包装物租金23400元,货款已收讫。
已知:粮食白酒增值税税率为17%;粮食白酒适用的消费税比例税率为20%,定额税率为0.5元/斤;3月末该酒厂增值税留抵税额为零;农产品收购发票和增值税专用发票已经税务机关认定。
要求:根据以上资料,回答下列问题。
(1)计算该酒厂当月应缴纳的消费税税额。
(2)计算该酒厂当月可抵扣的增值税进项税额。
(3)计算该酒厂当月增值税销项税额。
(4)计算该酒厂当月应缴纳的增值税税额。

答案

参考答案:(1)当月应缴纳的消费税税额=[5×2000×60+23400÷(1+17%)]×20%+5×2000×0.5=129000(元)。
(2)当月可抵扣的增值税进项税额=50000×13%+25500=32000(元)。
(3)当月增值税销项税额=[5×2000×60+23400÷(1+17%)]×17%=105400(元)。
(4)当月应缴纳的增值税税额=105400-32000=73400(元)。

选择题
阅读理解

He was the baby with no name. Found and taken from the north Atlantic 6 days after the sinking of the Titanic in 1912, his tiny body so moved the salvage (救援) workers that they called him “our baby.” In their home port of Halifax, Nova Scotia, people collected money for a headstone in front of the baby's grave (墓), carved with the words: “To the memory of an unknown child.” He has rested there ever since.

But history has a way of uncovering its secrets. On Nov. 5, this year, three members of a family from Finland arrived at Halifax and laid fresh flowers at the grave. “This is our baby,” says Magda Schleifer, 68, a banker. She grew up hearing stories about a great-aunt named Maria Panula,42, who had sailed on the Titanic for America to be reunited with her husband. According to the information Mrs. Schleifer had gathered, Panula gave up her seat on a lifeboat to search for her five children -- including a 13-month-old boy named Eino from whom she had become separated during the final minutes of the crossing. "We thought they were all lost in the sea," says Schleifer.

Now, using teeth and bone pieces taken from the baby's grave, scientists have compared the

DNA from the Unknown Child with those collected from members of five families who lost relatives on the Titanic and never recovered the bodies. The result of the test points only to one possible person: young Eino. Now, the family sees: no need for a new grave. "He belongs to the people of Halifax," says Schleifer. "They've taken care of him for 90 years."

Adapted from People, November 25, 2002

小题1:The baby travelled on the Titanic with his___________.

A.mother

B.parents

C.aunt

D.relatives小题2:What is probably the boy's last name?

A.Schleiferi

B.Eino.

C.Magda.

D.Panula.小题3: Some members of the family went to Halifax and put flowers at the child's grave on Nov. 5__.

A. 1912

B.1954

C.2002

D.2004小题4:This text is mainly about  how______________.

A.the unknown baby's body was taken from the north Atlantic

B.the unknown baby was buried in Halifax, Nova Scotia

C.people found out who the unknown baby was

D.people took care of the unknown baby for 90 years