问题 问答题 简答题

综合题:本题目考核商业企业的增值税、营业税某商业企业是增值税一般纳税人,2015年2月增值税留抵税额3000元,3月发生下列业务:(1)购入壁纸一批,取得增值税专用发票,价款200000元,增值税34000元,这批壁纸50%用于装饰库房,50%用于零售,取得含税收入150000元。

(2)购入书包10000个,取得的增值税专用发票上注明价款100000元,增值税17000元,将其中500个赠送希望工程,其余以每个20元的零售价格全部零售。

(3)收取服装厂进场费20000元,允许该服装厂的服装进店销售1年。

(4)为B食品厂(增值税一般纳税人)代销橄榄油,取得零售收入79100元。和B食品厂结账,支付B食品厂45200元(含税),取得增值税专用发票。另向B食品厂收取结账额5%的返还收入。

(5)将企业使用过的包装物卖给废品回收公司,取得含税收入6000元。上述相关增值税专用发票均经过认证并允许抵扣。

要求:根据上述资料,按顺序回答下列问题。

(1)该企业当期可抵扣的增值税进项税额;

(2)该企业当期的增值税销项税额;

(3)该企业当期应纳的增值税;

(4)该企业当期应缴纳的营业税。

答案

参考答案:

(1)该企业当期可抵扣的增值税进项税额=34000×50%+17000+45200÷(1+13%)×13%-45200×5%÷(1+13%)×13%+3000=41940(元)购入货物用于非增值税应税项目的不可抵扣进项税额;用于赠送的视同销售计算销项税额,可以抵扣进项税额;与销售额相关的返还收入应冲减增值税的进项税额。(2)当期的增值税销项税额=(150000+10000×20+6000)÷(1+17%)×17%+79100÷(1+13%)×13%=51726.50+9100=60826.50(元)该企业销售自己使用过的包装物按规定税率征税。(3)该企业当期应纳增值税=60826.5-41940=18886.5(元)(4)该企业当期应缴纳营业税=20000×5%=1000(元)。商业企业收取的不与销售额挂钩的进场费缴纳营业税。

完形填空
阅读下面短文,掌握其大意,然后从36 ~ 55各题所给的四个选项(A、B、C、D)中,选出最佳选项,并在答题纸上将该选项标号涂黑。
It was unusually quiet in the emergency room on December 25. I didn’t think there would be any    , sighing about having to work on Christmas. Just then five bodies       at my desk, a pale woman and four children.
“Are you all       ?” I asked. “Yes,” she said weakly and lowered her head.
But when it came to     of their problems, things got a little strange. They all claimed to have headaches, but the headaches weren’t       by the normal body language of holding the head or trying to keep it still.
Something was wrong. Our hospital policy,       , was not to turn away any patient. I explained it might be a little while       a doctor saw her. She responded immediately, even a bit       “Take your time,” and then added, “It’s warm in here.”
Then, I checked their registration form out of curiosity. No address—they were      .The waiting room was warm. I went back to the nurses’ station and mentioned we had a homeless      in the waiting room. The nurses, complaining of       on Christmas, turned to sympathy for a family just trying to get       on Christmas. The team went into action, much as we do when there’s a       emergency. But this was a Christmas emergency.
We were all       a free meal on Christmas Day, so we took back that meal and prepared a big dinner for our    .We needed presents. We    from different departments candies, fruits and other things     that could be presents. As seriously as we met the      needs of the patients, our team worked to meet the needs of a family who just wanted to be warm on Christmas.
      , as the family walked to the door to leave, the mother came         back, gave me a hug and whispered, “Thanks for being our angels today.”
小题1:
A.customersB.patientsC.workersD.doctors
小题2:
A.showed upB.took inC.came outD.looked on
小题3:
A.tiredB.hungryC.sickD.warm
小题4:
A.descriptionsB.commentsC.instructionsD.results
小题5:
A.accompaniedB.adjusted C.acknowledgedD.affected
小题6:
A.thereforeB.otherwiseC.howeverD.moreover
小题7:
A.afterB.sinceC.beforeD.when
小题8:
A.shylyB.happilyC.calmlyD.politely
小题9:
A.lonelyB.greedyC.cleverD.homeless
小题10:
A.familyB.holidayC.womanD.Christmas
小题11:
A.operatingB.interruptingC.managingD.working
小题12:
A.presentB.warmC.reliefD.approval
小题13:
A.beneficialB.friendlyC.medicalD.different
小题14:
A.rewardedB.offeredC.allowedD.ordered
小题15:
A.neighborsB.relationsC.brothersD.guests
小题16:
A.borrowedB.receivedC.collectedD.bought
小题17:
A.expensiveB.usefulC.convenientD.available
小题18:
A.healthyB.physicalC.tragicD.mental
小题19:
A.SoonB.LaterC.NextD.Gradually
小题20:
A.to runB.runC.runningD.and ran
单项选择题