问题 多项选择题

某县实木地板生产厂6月发生下列业务:
(1)向某林场购入原木3000立方米,规定的收购凭证注明支付款项300000元,请运输公司将上述原木运送回厂,支付运输费1000元;
(2)外购生产用油漆一批,取得增值税发票,注明价款25000元,增值税4250元,将其中20%用于企业基建工程;
(3)进口一批生产用涂料,货物价格200000元人民币(含购货佣金10000元),运输费和保险费20000元,关税率3%;
(4)进口一辆自用小轿车,到岸价格120000元人民币,关税率20%,消费税率9%;
(5)进口一台生产设备,货物价格150000元人民币,运抵我国运输费10000元,保险费无法查实,关税率6%;
(6)从其他木地板厂购入未涂漆的木地板50箱,取得增值税专用发票,价款180000元,增值税30600元,将70%投入生产上漆;
(7)数月前购入的一批原木因保管不善毁损,账面成本31680元(含运费1395元);
(8)销售自产实木地板100箱,取得不含税收入560000元
(9)应某剧团的要求,用2箱自产实木地板和成本为10000元的其他板材加工制作成舞台演出用的道具模拟房屋,收取剧团支票50000元。
上述需要认证的发票均经过认证,实木地板税率5%,要求计算:

E.该企业用2箱自产实木地板连续加工成道具房屋应在移送环节计征增值税

A.从其他木地板厂购入的木地板应按照当期认证增值税发票上注明的金额抵扣消费税

B.该企业进口的生产设备向海关缴纳的增值税可以从企业增值税销项税中抵扣

C.该企业外购小轿车的进项税可以从销项税中抵扣

D.该企业用2箱自产实木地板连续加工成道具房屋应在移送环节计征消费税

答案

参考答案:B,D

解析:外购木地板继续加工的,消费税应按照生产领用量抵扣,所以A选项错误;2009年我国实现增值税转型,设备可抵进项税,但是缴纳消费税的自用小轿车、摩托车、游艇不得抵扣进项税,所以B选项正确但C选项错误;企业用应税消费品木地板连续加工非应税消费品道具房的,在移送环节缴纳消费税,但这个环节没有增值税,所以D选项正确但E选项错误。

单项选择题 案例分析题
阅读理解

When Boris left school, he could not find a job. He tried hard and pestered (纠缠) his relatives, but they had problems of their own. He answered advertisements until he could not afford to buy any more stamps. Boris grew annoyed, then depressed, then a little hardened. Still he went on trying and still he failed. He began to think that he had no future at all.

“Why don't you start your own business?” one of his uncles told him. “The world is a money-locker. You'd better find a way of opening it.”

“But what can I do?”

“Get out and have a look round.” advised his uncle in a vague sort of way. “See what people want; then give it to them, and they will pay for it.”

Boris began to cycle around the town and found a suitable piece of a waste ground in the end. Then he set up his business as a cycle repairer. He worked hard, made friends with his customers and gradually managed to build up his goodwill and profit. A few months later, he found that he had more work than he could deal with by himself. He found a number of empty shops but they were all no good: in the wrong position, too expensive or with some other snag(障碍). But at long last, he managed to find an empty shop on a new estate where there were plenty of customers but no competition.

Boris and his assistant taught themselves how to repair scooters and motor-cycles. Slowly but surely the profits increased and the business developed. At last, Boris had managed to open the money-locker and found bank notes and gold coins inside.

小题1:Which of the following best describes Boris' job hunting experience?

A.Surprising.

B.Encouraging.

C.Boring.

D.Disappointing.小题2:Which of the following would be the best title for the passage?

A.Goodwill is the key to success

B.The world is a money-locker

C.No education, no future

D.Difficulty of starting a small business小题3:Boris started his career by       .

A.repairing cycles

B.developing a waste ground

C.cycling around the town

D.buying empty shops小题4:Boris finally chose an empty shop on a new estate because       .

A.it was not so expensive

B.he had a lot of old customers there

C.there were good opportunities there

D.he could make good use of his skills there小题5:We can infer from the last paragraph that Boris     .

A.still couldn't make good profits

B.found a lot of gold coins by accident

C.set off in a successful career

D.had great difficulty running his business