问题 单项选择题 案例分析题

甲酒厂系增值税一般纳税人,主要经营白酒的生产和销售,2013年10月发生以下经济业务:

(1)进口一批酒精,海关审定的关税完税价格为100万元,关税税率20%,缴纳进口环节税金取得完税凭证后将酒精运回企业,本月领用其中的80%用于继续生产白酒,剩余20%对外销售,取得不含税销售收入40万元。

(2)进口一辆小汽车,海关审定的关税完税价格为36万元,关税税率25%,缴纳进口环节税金取得完税凭证后将小汽车运回企业,将其作为固定资产供管理部门业务接待使用。

(3)向某商场销售自产白酒80吨,开具普通发票,取得含税收入234万元,另收取品牌使用费50万元、包装物租金8.5万元。

(4)采取分期收款方式向某单位销售自产白酒20吨,合同规定不含税销售额共计50万元,本月收取60%的货款,其余货款于下月10日收取,由于该单位资金紧张,甲酒厂本月实际取得价税合计金额23.4万元。

(5)将自产的10吨白酒与某企业换取原材料一批,取得对方开具的增值税专用发票上注明价款25万元、增值税4.25万元。已知该批白酒的实际生产成本为1.2万元/吨,最低不含税销售价格为2.2万元/吨,平均不含税销售价格为2.5万元/吨,最高不含税销售价格为3万元/吨。

(6)生产一种新型白酒1吨,将其全部赠送给关联企业,已知该种白酒没有同类产品的销售价格,生产成本为1.5万元。其他相关资料:酒精的消费税税率为5%,小汽车的消费税税率为9%;白酒的消费税税率为20%加0.5元/斤,成本利润率为10%。

要求:根据上述资料,回答下列问题。

甲酒厂10月应向税务机关申报缴纳增值税()万元。

A.24.89

B.33.3

C.18.09

D.29.14

答案

参考答案:A

解析:从2013年8月1日起,原增值税一般纳税人自用的应征消费税的摩托车、汽车、游艇,其进项税额准予从销项税额中抵扣。准予抵扣的进项税额=100×(1+20%)÷(1-5%)×17%+4.25+36×(1+25%)÷(1-9%)×17%=34.13(万元),增值税销项税额=40×17%+(234+50+8.5)÷(1+17%)×17%+50×60%×17%+10×2.5×17%+[1.5×(1+10%)+0.1]÷(1-20%)×17%=59.02(万元),甲酒厂10月应向税务机关申报缴纳增值税=59.02-34.13=24.89(万元)。

单项选择题 A1型题
阅读理解

C

Information has always been at the center of human communication. You may ask why. Well, communication between people contains giving and receiving information. The way we give and receive information today has experienced a revolution in the development of the mass media in the 20th century.

The first truly mass communication medium was the newspaper. For the first time in history, people could read about events in their country and from around the world every day. However, there were two problems with newspapers of that time. Firstly, newspapers were available only in large cities, for getting newspapers to the countryside was a difficult and time-consuming(耗时的) task. Secondly, newspapers weren’t always reliable, as there was a limited range of opinions.

Nowadays, we can choose from a wide variety of sources to get information. Television and the Internet have given us the chance to be informed about everything the minute it happens. Large numbers of radio and TV stations, satellite channels and millions of websites help people keep up with the latest news. People live in history and are part of it.

The media have come a long way in the last century and there is no doubt that we now live in the information age.  Whatever type of media we choose, it all comes down to the need for information. This will always be a basic need as long as communication is part of human nature.

64. Information is considered the center of human communication because ________.

A. human communication means information exchange

B. human communication involves people’s participation

C. information is now experiencing a revolution

D. information helps people gather together

65. What was the historical contribution of the newspaper as a source of information?

A. It made the mass communication truly develop.

B. It helped the mass communication develop in cities.

C. It kept people timely informed about home and world events.

D. It kept reliable information available in big cities.

66. The third paragraph mainly tells us that technology helps ________.

A. information easily available           B. people be part of history

C. inform everything timely             D. produce the latest news

67. It can be concluded from the last paragraph that a basic need today is ________.

A. communication                     B. information

C. high technology                   D. media types