问题 问答题 简答题

华山卷烟厂是一家卷烟的生产企业,2015年初,税务机关检查企业消费税的缴纳情况,发现企业存在下列问题:

(1)2014年春节期间,公司将一批自产的卷烟发给职工作为年货,企业将该批卷烟从库存商品贷方转出,计入了职工福利费的借方;同年,企业将一批自产的不对外销售的白包卷烟用于企业业务招待,直接借方计入管理费用,贷方通过库存商品转出。

(2)2014年年底卷烟厂将委托加工收回的卷烟500箱,加价300元/箱直接销售给批发商,由于受托方已经代收代缴了消费税,华山卷烟厂就该项业务未申报缴纳消费税。

要求:针对上述两种情况,公司均未计算缴纳消费税。税务机关检查后,要求企业补交消费税。就此问题,企业很不理解,咨询税务师,企业是否应该缴纳消费税,如果需要纳税的话,应该如何计算税款。

答案

参考答案:

(1)针对第一种情况,华山卷烟厂需缴纳消费税。纳税人自产自用的应税消费品,除用于连续生产应税消费品外,凡用于其他方面的,于移送使用时纳税。企业的卷烟虽未直接销售,但是纳税人将应税消费品用于生产非应税消费品、在建工程、管理部门、非生产机构,提供劳务,以及用于馈赠、赞助、集资、广告、样品、职工福利、奖励等方面都要计算缴纳消费税。纳税人将自产卷烟用于职工福利的话,需要按一般对外销售的平均价格计算缴纳消费税;同样,将白包卷烟用于业务招待,由于往往不存在同类销售价格,所以需要组价计算消费税。

(2)针对第二种情况,华山卷烟厂需缴纳消费税。纳税人将委托加工收回的应税消费品直接销售,不再缴纳消费税,必须是以不高于受托方的计税价格出售的,才能作为直接出售,不再缴纳消费税;委托方以高于受托方的计税价格出售的,不属于直接出售,需按照规定申报缴纳消费税,在计税时准予扣除受托方已代收代缴的消费税。

阅读理解

Reading comprehension.

     Some people believe that international sports create goodwill between the nations and that if countries play

games together they will learn to live together. Others say that the opposite is true: those international contests

encourage false national pride and lead to misunderstanding and hatred. There is probably some truth in both

arguments, but in recent years the Olympic Games have done little to support the view that sports encourages

international brotherhood. Not only was there the tragic incident involving the murder of athletes, but the Games

were also ruined by lesser incidents caused principally by minor national contests.

     One country received its second-place medal with visible indignation after the hockey final. There had been

noisy scenes at the end of the hockey match, the losers objecting to the final decisions. They were convinced

that one of their goals should not have been disallowed and that their opponents' victory was unfair. Their

manager was in a rage when he said:"This wasn't hockey. Hockey and the International Hockey Federation are

finished." The president of the Federation said later that such behavior could result in the suspension of the team

for at least three years.

     The American basketball team announced that they would not yield first place to Russia, after a disputable

end to their contest. The game had ended in disturbance. It was thought at first that the United States had won,

by a single point, but it was announced that there were three seconds still to play. A Russian player then threw

the ball from one end of the court to the other, and another player popped it into the basket. It was the first time

the USA had ever lost an Olympic basketball match. An appeal jury debated the matter for four and a half hours

before announcing that the result would stand. The American players then voted not to receive the silver medals. 

     Incidents of this kind will continue as long as sport is played competitively rather than for the love of the

game. The suggestion that athletes should compete as individuals, or in non-national teams, might be too much

to hope for. But in the present organization of the Olympics there is far too much that encourages aggressive

patriotism (爱国主义).

1. According to the author, the recent Olympic Games have ______. [ ]

A. created goodwill between nations

B. bred only false national pride

C. barely showed any international friendship

D. led to more and more misunderstanding and hatred

2. What would the manager mean by saying, "...Hockey and the International Hockey Federation are finished"?[ ]

A. His team would no longer take part in international games.

B. Hockey and the Federation are both ruined by the unfair decisions.

C. There should be no more hockey matches organized by the Federation.

D. The Federation should be dissolved.

3. The basketball example implied that ______. [ ]

A. too much patriotism was displayed in the incident

B. the announcement to prolong the match was wrong

C. the appeal jury was too hesitant in making the decision

D. the American team was right in rejecting the silver medals

4. What conclusion can be drawn from the passage? [ ]

A. The organization of the Olympic Games must be improved.

B. Athletes should compete as individuals in the Olympic Games.

C. Sports should be played competitively rather than for the love of the game.

D. International contests are liable for misunderstanding between nations.

单项选择题