问题 问答题

某生产制造企业2011年度12月份发生以下涉及印花税的业务:
(1)签订15份销售合同,总销售金额2000万元;签订5份材料采购合同,总采购金额1200万元;此外与机械厂签订易货合同一份,合同注明以不含增值税价格25万元的货物换取等价的生产设备;
(2)与某运输公司签订一份运输保管合同,合同载明的金额为10万元(运费和保管费未分别记载);
(3)2011年12月,实收资本增加2000万元;并新设其他营业账簿2本;
(4)2009年5月份以价值120万的房产做抵押从银行取得抵押贷款100万元,但是到了借款合同规定的还款日期时,由于资金周转困难而无力偿还,2011年12月份按合同规定将抵押财产的产权转移给银行来抵偿本息120万元,签订了产权转移书据;
(5)与某保险公司签订财产保险合同,合同注明所保财产60万元,保险费1万元。
(6)公司作为受托方签订一份加工承揽合同,合同约定:由受托方提供主要材料(金额300万元)并收取加工费30万元。
(购销合同税率为0.3‰,运输合同税率为0.5‰,仓储保管合同税率为1‰,资金账簿税率为0.5‰,借款合同税率为0.05‰,产权转移书据税率为0.5‰,财产保险合同税率为1‰,加工承揽合同税率为0.5‰)
要求:
(1)根据上述资料,分别计算该企业2011年12月份各项业务应纳的印花税;
(2)说明最适宜的缴纳方法。

答案

参考答案:(1)计算该企业购销合同应缴纳的印花税
应纳印花税=2000×0.3‰×10000+1200×0.3‰×10000+(25+25)×0.3‰×10000=9750(元)
最适宜的缴纳方法:汇缴
(2)计算该企业运输保管合同应缴纳的印花税
应纳印花税=10×1‰×10000=100(元)
最适宜的缴纳方法:自行贴花
(3)计算该企业本年有关账簿情况应缴纳的印花税
记载资金的账簿应纳印花税=2000×0.5‰×10000=10000(元)
最适宜的缴纳方法:汇贴
其他账簿应纳印花税=2×5=10(元)
最适宜的缴纳方法:自行贴花
(4)2011年12月份以房产抵偿本息应按照“产权转移书据”缴纳印花税
应纳印花税=120×0.5‰×10000=600(元)
最适宜的缴纳方法:汇贴
(5)计算该企业保险合同应缴纳的印花税
应纳印花税=1×1‰×10000=10(元)
最适宜的缴纳方法:自行贴花
(6)计算该企业加工承揽业务应缴纳的印花税
应纳印花税=300×0.3‰×10000+30×0.5‰×10000=1050(元)
最适宜的缴纳方法:汇贴

完形填空
完形填空。
    
      IMAGINE a life without arms or legs! You can't hold anyone in your  1 . You can't walk anywhere with
your feet. How would you last a day like that? Would you  2   at yourself in the mirror like Nick Vujicic, the
29-year-old Australian?
     Nick was born without limbs (四肢), so life was not  3   for him. At school many students played jokes
on him  4  he looked different from everyone else. He was refused to be  5   friends, so he always felt  6  .
However, he faced that bravely. He  7  to type and write with two toes (脚趾) at the age of six, and he could 
 8  surf and play golf. In college, he achieved great success and was among the   9  students in the studies.
And he decided on  10   to do later in his life-to encourage others to work hard for their dreams.
    Now Nick is one of the most popular  11  in the world. He travels to many countries and gives speeches
about his story  12  difficulties."Living life fully is about looking at what you  13 , not what you don't have."
he said. His  14  encourages millions of people.
     "I tell people to keep on getting up when they  15  and to always love themselves," he said. "If I can
encourage just one person, then my job in this life is done."
( )1. A. arms    
( )2. A. laugh   
( )3. A. old   
( )4. A. because 
( )5. A. his   
( )6. A. happy  
( )7. A. failed   
( )8. A. even   
( )9. A. tall   
( )10. A. how   
( )11. A. doctors 
( )12. A. at   
( )13. A. make  
( )14. A. story  
( )15. A. fall  
B. ears    
B. cry   
B. easy   
B. if    
B. my     
B. relaxed 
B. forgot  
B. ever   
B. lazy   
B. who      
B. speakers 
B. for   
B. have   
B. sadness 
B. play   
C. eyes     
C. smile   
C. modern   
C. until   
C. their    
C. lonely   
C. helped   
C. never   
C. sleepy   
C. what    
C. scientists 
C. into    
C. lose    
C. friend   
C. listen   
D. teeth      
D. shout     
D. difficult 
D. although  
D. our       
D. surprised 
D. learned   
D. hardly    
D. excellent 
D. where                                        
D. managers  
D. against   
D. want      
D. family    
D. exercise  
多项选择题