问题 问答题

某化工厂为增值税一般纳税人,2003年10月发生以下业务: (1)在国内市场购进化工原料,购销合同上注明货款250万元(含税),货到入库,取得防伪税控增值税专用发票尚未到税务机关认证。 (2)进口化工原料海关审定完税价格100万元(关税率为10%),进口设备海关审定完税价格60万元(关税率为15%)。 (3)销售货物签订合同上注明的金额500万元,分两期收款,本期收款开具的专用发票上注明销售额300万元,已办妥银行结算的托收手续,货款尚未收到。 (4)化工厂投资开办一酒店(独立核算)本月取得客房收入12万元,餐饮收入30万元,洗浴中心收入5万元,代订车票收入0.6万元,歌厅收入20万元(单独核算)。化工厂在酒店的客饭、会议性支出共40万元,冲抵了酒店上缴利润,酒店未作收入入账。 要求: (1)计算化工厂本月应缴纳的增值税、印花税。 (2)计算酒店本月应缴纳的营业税。

答案

参考答案:

解析:(1)化工厂应纳的税金 进口环节增值税=100万元×(1+lO%)×17%+60万元×(1+15%)×17%          =(18.7+11.73)万元=30.43万元 内销增值税=(300×17%-18.7)万元=32.3万元 印花税;(5 000 000+2 500 000)元×0.3‰=2 250元 (2)酒店应纳营业税=(12+30+5+0.6+40)万元×5%+20万元×20%           =(4.38+4)万元=8.38万元

阅读理解

阅读理解

       Thirteen-year-old Lola Walters has taken America by storm! She is nearly blind, but wowed the

crowds at the American Gymnastics Academy Long Beach Open last month.

       Lola suffers from a condition causing her to see double. She cannot see anything until she is just

five feet away. However, she competed with other young gymnasts with perfect vision. The judges

knew nothing of her condition, but they were still amazed by her perfect gymnastics skills.

       "The floor isn't any different for me," Lola says. "But the beam(平衡木) is only four inches wide,

so it's hard enough for anyone to walk on, let alone jump on. So when I start to see two beams instead

of just the one, I need to steady(稳固) myself on my feet and really focus."

       There is a saying that goes, "One minute on the stage is worth ten years off the stage." Even for

normal people, you have to work very hard to achieve success, to say nothing of a blind girl like Lola.

Can you imagine how much pain she endured(忍受) when she was practicing? It's common for her

to fall down from the beam and her accidents are more serious than other gymnasts. But that does

not stop her from practicing gymnastics.

       Now gymnastics has become Lola's passion and she plans to be a gymnastics coach when she's

older.

1. Lola is suffering from ________.

A. seeing double

B. being a coach    

C. jumping on beam

D. more common accidents

2. It's clear that ________.

A. Lola was hit by a storm in the US

B. Lola often falls off the beam when practicing

C. Lola is a beautiful blind girl

D. Lola has become a coach

3. The judges were amazed by Lola's skills because ________.

A. they knew she couldn't see well

B. she performed perfectly

C. she was a young coach

D. they had never seen that before

4. We can learn from the reading that ________.

A. blindness is good for gymnastics

B. the judges prefer hard-working to perfect skills

C. Lola has no trouble to perform on the floor

D. normal people can achieve success easily

5. The best title for the reading is ________.

A. Fair Judges

B. Careful Gymnast

C. Nothing Impossible

D. Strange Illness

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