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。

阅读理解

Many companies use guards and expensive alarm systems to protect their property (财产). Soon a new kind of protection will be used—robots. Engineers have been working on the first mobile robots for businesses. The robots will guard factories, warehouses (仓库) and museums at night.

The mobile robots will move around slowly on wheels. They will be able to detect (察觉,发现) people through walls and pick up sounds, such as breaking glass. They can be fixed with loud sirens to frighten thieves, or radios to signal police or guards.

To protect a building, a robot will have to move around without knocking into the walls. Information about the building will have to be stored in the robot’s small, built-in computer. A floor map could be programmed into the computer’s memory, for example.

A mobile robot will not be able to do everything. Unlike human guards, it will not be able to climb stairs, open doors, or move along rough ground. It won’t be able to tell the difference between friends and enemies. Because of that, people will have to be prevented from entering the area it moves.

One kind of mobile robot will be able to “sense” whether a chair or a box has been moved and go around it. This robot will also judge size well enough so that it won’t send an alarm if a cat crosses the room. And if someone tries to steal this robot, it will sound a loud, painful siren. The three-foot-tall robot is hard to be stolen anyway. It weighs about 200 pounds.

U.S. companies pay almost $10 billion a year to protect their property with alarm systems and human guards. Mobile robots may be cheaper.  (296)

小题1: Why is the new kind of robots called mobile robots? Because they can _____.

A.guard factories, warehouses and museums

B.send loud, painful sirens when it is stolen

C.sense moving objects and signal police

D.move around and do the programmed work小题2: How will a robot get directions for moving around a building?

A.From a human guard.

B.From a built-in computer.

C.From another robot.

D.From radio signals.小题3: What can be the best title of this passage?

A.New Guards.

B.Science and Technology.

C.Alarm Systems.

D.Engineers and Robots.

填空题