问题 问答题

甲公司发生了以下几笔业务: (1)2005年2月,在股票市场上,转让A公司的股票100 000股,卖出价格为16元/股,该笔股票的购入价格为12元/股。 (2)2005年10月,在外汇市场上,转让100 000美元,转让价为100美元兑827元人民币,该笔美元的购入价为100美元兑835元人民币。 (3)2006年1月,在外汇市场上,转让200 000欧元,转让价为100欧元兑890元人民币,该笔欧元的购入价为100欧元兑850元人民币。 该公司2005年汇总的金融商品买卖差价为-50 000元。 要求: 分别计算甲公司2005年2月、10月、全年和2006年1月金融商品买卖业务应该缴纳的营业税。

答案

参考答案:

解析:(1)2005年2月,股票买卖价差=16×100 000-12×100 000=400 000(元) 股票买卖应缴营业税=400 000×5%=20 000(元) 2005年10月外汇买卖价差=827×1 000-835×1 000=-8 000(元) 外汇买卖无需缴纳营业税 2005年全年汇总应交营业税(400 000-8 000)×5%=19 600(元) 2005年可以向税务机关申请退税400(元) (2)2006年1月,外汇买卖价差=890×2 000-850×2 000=80 000(元) 外汇买卖应缴营业税=80 000×5%=4 000(元)

单项选择题

In 1998 consumers could purchase virtually anything over the Internet. Books, compact discs, and even stocks were (1) from World Wide Websites that seemed to (2) almost daily a few years earlier, some people had predicted that consuners accustomed to shopping in stores would be (3) to buy things that they could not see or touch (4) . For a growing number of time-starved consumers, however, shopping from their home computer was proving to be a convenient (5) to driving to the store.

A research estimated that in 1998 US consumers could purchase $ 7.3 billion of goods over the Internet, double the 1997 total. Finding a bargain was getting easier, (6) the rise of online auctions and Websites that did comparison shopping on the Internet for the best (7) .

For all the consumer interest, (8) in eyberspaee was still a largely (9) business, however. Internet pioneer Amazon. eom, which began selling books in 1995 and later (10) into recorded music and videos, posted (11) of $ 153.7 million in the third quarter, up from $ 37.9 million in the same period of 1997. Overall, (12) , the company’ s loss widened to $ 45.2 million from $9.6 million, and analysts did not expect the company to turn a profit (13) 2001. (14) the great loss, Amazon. tom had a stock market value of many billions, reflecting investors’ (15) about the future of the industry.

Internet retailing appealed (16) investors because it provided an efficient means for reaching millions of consumers without having the cost of operating (17) stores with their armies of salespeople. Selling online carried its own risks, however, (18) so many companies competing tor consumers’ attention, price competition was (19) and profit (20) thin or nonexistent.

7()

A.trade

B.exchange

C.commerce

D.deal

填空题