问题 多项选择题

宏伟洁康卷烟厂为一般纳税人,2008年7月发生以下经济业务:
(1) 向烟农收购一批烟叶,开具的专用收购凭证注明的收购价款30万元,支付给运输公司运费2万元(含保险费0.3万元,装卸费0.2万元),已取得运输发票。(假定烟叶补贴由市财政承担)
(2) 将该批烟叶委托A烟丝厂加工成一批特制烟丝,支付加工费1万元,已取得烟丝厂通过防伪税控系统开具的增值税专用发票,该批特制烟丝已全部收回入库并用于生产特制卷烟。
(3) 向A烟丝厂购入普通烟丝一批,取得增值税防伪税控系统开具专用发票注明销售额10万元,当月其中的60%被领用于生产A型卷烟。
(4) 当月生产A型卷烟100标准箱,销售其中80箱,取得不含增值税的销售收入80万元,已开具增值税专用发票,因提供运输另收取运输费用2万元。
(5) 将上述A型卷烟2箱与某食品厂交换一批食品,已按照每箱1.2万元开具了增值税专用发票,同时取得食品厂通过增值税防伪税控系统开具的增值税专用发票注明销售额2.4万元,该批食品连同另5箱A型卷烟作为职工福利发放;另有3箱A型卷烟赠送市电力公司。
(6) 当月销售用委托加工收回的特制烟丝作为原料生产的特制卷烟20箱,取得不含增值税的销售收入60万元。
(7) 该厂当月将空余厂房出租给某单位,合同规定租赁期限2年,每月租金约定3万,当月取得本年租金收入18万元。
(注:该卷烟当月最高售价为每箱1.2万元;每步骤的结果均保留小数点后两位。)
要求:根据上述业务分别计算:

本题中下列有关涉税政策的陈述,正确的是( )。

A.免税烟叶的进项税的计算应考虑10%补贴

B.委托加工烟丝,由受托方代扣代缴消费税,城建税暂不缴纳,因为并未享受该地的市政设施

C.自产卷烟赠送,在消费税中,属于自产自用

D.卷烟交换食品,应该按最高价计算消费税

答案

参考答案:A,C,D

解析: (1) 烟叶的进项税
=30×(1+10%)×(1+20%)×13%
=5.15(万元)
该厂当月准予抵扣的增值税进项税额
=5.15+(2-0.3-0.2)×7%+1×17%+10×17%
=5.15+0.105+0.17+1.7=7.13(万元)
(2) 本题中A型卷烟有两种价格,则加权平均价格
=(80+2×1.2)÷(80+2)=1.00(万元/箱)
该厂当月应计算的销项税额
=80×17%+2÷(1+17%)×17%+2×1.2×17%+(3+5)×1.00×17%+60×17%
=25.86(万元)
[提示] 自产卷烟用于职工福利和赠送他人,属于增值税的视同销售业务,应按当月同
类货物的平均销售价格确定计税金额计算增值税。
该厂当月应纳的增值税税额
=25.86-7.13=18.73(万元)
(3) 该厂生产销售A型卷烟应缴纳的消费税税额
=80×0.015+80×30%+2÷(1+17%)×30%+(2×0.015+2×1.2×30%)+(3+5)×0.015+(3+5)×1.00×30%-10×30%×60%
=27.18(万元)
[提示] A型卷烟每箱250条,平均每条没有超过50元,故适用30%的税率。
(4) 该厂当月委托加工特制烟丝应由受托方代收代缴的消费税税额
=[30+30×(1+10%)×20%-5.15+2-(2-0.3-0.2)×7%+1]÷(1-30%)×30%
=14.72(万元)
该厂当月生产销售特制卷烟应缴纳的消费税税额
=20×0.015+60×45%-14.72=12.58(万元)
[提示] 特制卷烟单条售价大于50元,税率采用45%。
(5) 当月缴纳营业税=3×5%=0.15(万元)
(6) 当月应缴纳城市维护建设税和教育费附加
=(18.73+27.18+12.58+0.15)×(7%+3%)
=5.86(万元)
免税烟叶的进项税的计算应考虑10%补贴,购烟叶的进项税额=(收购金额+烟叶税)×13%其中:烟叶收购金额=收购价款×(1+10%);烟叶税=烟叶收购金额×20%;委托加工烟丝,由受托方代扣代缴消费税,城建税、教育附加同时代扣代缴。自产卷烟赠送,在消费税中,属于自产自用;卷烟交换食品,应该按最高价计算消费税。

填空题

Part 4


Questions 26-45


·Read the following text and decide which answer bestfits each space.
·For questions 26-45, mark one letter A, B, C or D on the Answer Sheet.

Newspapers


Who won the World Cup 1994 football game What happened at the United Nations How did the critics like the new play When an event takes place, newspapers are on the streets (26) the details. (27) anything happens in the world, reporters are on the spot to (28) the news.
Newspapers have one basic (29) to get the news as quickly as possible from its source, from those who make it to those who want to (30) it. Radio, telegraph, television, and (31) inventions brought competition for newspapers. So did the development of magazines and other means of communication. (32) this competition merely spurred the newspapers on. They quickly made (33) of the newer and faster means of communication to improve the speed and (34) the efficiency of their own operations. Today more newspapers are printed and read than ever before.
Competition also led-newspapers to branch out into many other fields. Besides keeping readers (35) of the latest news, today’s newspapers (36) readers about politics and other important and serious matters. Newspapers influence readers’ economic choices (37) advertising. Most newspapers depend on advertising for their very (38) Newspapers are sold at a price that (39) to cover even a small fraction of the cost of production. The main (40) of income for most newspapers is commercial advertising. The (41) in selling advertising depends on a newspaper’s value to advertisers. This is measured (42) circulation. How many people read the newspaper Circulation depends (43) on the work of the circulation department and on the services or entertainment (44) in a newspaper’s pages. But for the most part, circulation depends on a newspaper’s value to readers as a source of information (45) the community, city, country, state, nation, and world—and even outer space.

A.Wherever

B.Whoever

C.Whatever

D.Whichever

单项选择题