问题 单项选择题 案例分析题

某运输企业位于市区,实行“营改增”后,申请认定为增值税一般纳税人。2014年10月发生如下业务:

1.为某企业运输一批原材料,取得不含税货运收入80万元、装卸收入5万元、仓储保管费3万元,上述收入均开具了增值税专用发票,且各项收入予以分别核算。

2.与甲运输企业(增值税一般纳税人)共同承接一项联运业务,收取全程货运收入135万元(不含税),并全额开具了增值税专用发票;将部分货运业务交给甲运输企业,支付给甲运输企业不含税运费45万元,并取得了甲运输企业开具的增值税专用发票。

3.将部分自有车辆对外出租,取得含税租金收入17.55万元,车辆保证金7.02万元。

4.将两艘运输用船对外出租,一艘签订程租合同,收取租金10万元,开具了增值税专用发票;另外一艘签订光租合同,收取不含税租金8万元,因承租方没有按照规定时间归还光租船只,收取违约金1万元。

5.将一幢委托他人承建的员工宿舍楼对外出售,取得销售收入1600万元,该宿舍楼的初始建造成本为700万元,已计提折旧280万元。

6.出售外购的办公楼一幢,取得销售收入2300万元,该办公楼系2009年购买,购买时支付买价1700万元,相关税费60万元。

7.本月自某汽车销售公司购进2辆运输用车辆,取得的增值税专用发票上注明不含税价款90万元,另支付车辆装饰费5265元、保险费7020元,均由汽车销售公司开具相关票据;本月购进汽油等取得增值税专用发票注明的增值税税额合计1.8万元。

根据上述资料,回答下列问题:

该企业10月份应确认销项税()万元。

A.27.43

B.28.37

C.30.44

D.30.31

答案

参考答案:D

列举题
阅读理解

阅读理解

     Phil White has just returned from an 18,000-mile, around-the-world bicycle trip. White had two

reasons for making this epic journey. First of all, he wanted to use the trip to raise money for charity,

which he did. He raised ~70,000 for the British charity, Oxfam. White's second reason for making the

trip was to break the world record and become the fastest person to cycle around the world. He is still

waiting to find out if he has broken the record or not.

    White set off from Trafalgar Square, in London, on 19th June 2004 and was back 299 days later. He

spent more than l,300 hours in the saddle(车座)and destroyed four sets of tyres and three bike chains.

He had the adventure of his life crossing Europe, the Middle East, India, Asia, Australia, New Zealand

and the   Americas. Amazingly, he did all of this with absolutely no support team. No jeep carrying food,

water and medicine. No doctor. Nothing! Just a bike and a very, very long road.

     The journey was lonely and desperate at times. He also had to fight his way across deserts, through

jungles and over mountains. He cycled through heavy rains and temperatures of up to 45 degrees, all to

help people in need. There were other dangers along the road. In Iran, he was chased by armed robbers

and was lucky to escape with his life and the little money he had. The worst thing that happened to him

was having to cycle into a headwind on a road that crosses the south of Australia. For 1,000 kilometres

he battled against the wind that was constantly pushing him. This part of the trip was slow, hard work

and depressing, but he made it in the end. Now Mr. White is back and intends to write a book about his

adventures.

1.  When Phil White returned from his trip, he________.

A. broke the world record              

B. collected money for Oxfam

C. destroyed several bikes            

D. travelled about 1,300 hours

2. What does the word "epic" in Paragraph l most probably mean

A. Very slow but exciting.                    

B. Very long and difficult.

C. Very smooth but tiring.                

D. Very lonely and depressing.

3. During his journey around the world, Phil White _______.

A. fought heroically against robbers in Iran

B. experienced the extremes of heat and cold

C. managed to ride against the wind in Australia

D. had a team of people who travelled with him

4. Which of the following words can best describe Phil White?

A. Imaginative.    

B. Patriotic.  

C. Modest.      

D. Determined.