问题 问答题 简答题

计算题:

某生产企业为增值税一般纳税人,2012年5月发生以下经济业务:

(1)购进生产材料一批,取得增值税专用发票上注明的价款100万元、增值税税额17万元,企业委托运输公司运回企业,取得运输发票上注明运输费0.9万元、建设基金0.1万元、装卸费0.5万元、保险费0.3万元。

(2)从农民手中购入一批粮食,农产品收购发票上注明收购金额10万元,企业委托运输公司将粮食运回企业,支付运费0.8万元,取得运输发票。企业将该批粮食的30%用于职工福利,剩余的70%用于产品的生产。

(3)为装饰办公楼购入装饰材料一批,取得增值税专用发票上注明价款20万元、增值税税额3.4万元。

(4)购入低值易耗品一批,取得普通发票上注明的金额为3.4万元。

(5)因业务需要购入小汽车一辆,供销售部门使用,取得机动车销售统一发票上注明价款80万元、增值税税额13.6万元。

(6)销售产品取得不含税销售收入300万元,另收取包装费50万元。

(7)将生产的一批产品无偿赠送给协作单位,该批产品成本为20万元,不含税市场价为35万元。

(8)转让一台2009年9月购入的生产设备,取得含税收入70.2万元。

假设上述取得的发票都已经过认证。

要求:

根据上述资料,按下列顺序回答问题。

(1)计算该企业当月准予抵扣的增值税进项税额;

(2)计算该企业当月的增值税销项税额;

(3)计算该企业当月应缴纳的增值税税额。

答案

参考答案:

(1)该企业当月准予抵扣的进项税=17+(0.9+0.1)×7%+(10×13%+0.8×7%)×70%=18.02(万元)

(2)该企业当月的销项税=300×17%+50÷(1+17%)×17%+35×17%+70.2÷(1+17%)×17%=74.41(万元)

(3)该企业当月应缴纳的增值税=74.41-18.02=56.39(万元)。

解析:

业务1:企业购进或者销售货物以及在生产经营过程中支付的运输费用,按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算可抵扣的进项税,这里的运输费用金额,是指运输费用结算单据上注明的运输费用、建设基金,不包括装卸费、保险费等其他杂费。所以业务1准予抵扣的进项税=17+(0.9+0.1)×7%

业务2:从农业生产者手中购进农产品,可以按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算可抵扣的进项税。但用于职工福利的30%属于购进货物用于个人消费,不能抵扣进项税。所以业务2准予抵扣的进项税=(10×13%+0.8×7%)×70%

业务3:为装饰办公楼购入的装饰材料,属于外购货物用于非增值税应税项目,不得抵扣进项税。

业务4:购入低值易耗品,取得的是“普通发票”,不能抵扣进项税。

业务5:纳税人购进自用的应征消费税的摩托车、汽车和游艇,其进项税额不得从销项税额中抵扣,所以也不能抵扣进项税。

业务6:销售产品收取的包装费属于价外费用,应价税分离后计算销项税。所以业务6的销项税=300×17%+50÷(1+17%)×17%

业务7:将自产产品赠送给其他单位,属于视同销售货物,应按照同类产品的价格计算销项税。所以,业务7的销项税=35×17%

业务8:纳税人销售自己使用过的2009年1月1日以后购入的固定资产,按照适用税率征收增值税,所以业务8的销项税=70.2÷(1+17%)×17%

单项选择题 A3/A4型题
阅读理解

阅读理解。

     I had the meanest mother in the world. While other kids ate candy for breakfast, I had to have cereal (谷类食物), eggs or toast. While others had Cokes and candy for lunch, I had to eat a sandwich. As you can guess, my supper was different from other kids' too. But_at_least_I_wasn't_alone_in_my_sufferings. My sister and two brothers had the same mean mother as I did.

     My mother insisted upon knowing where we were at all times. She had to know who our friends were and where we were going. She insisted if we said we'd be gone an hour, then we be gone one hour or

less-not one hour and one minute. And she always insisted upon us telling the truth. Now you can see how mean she was.

     The worst is yet to come. We had to be in bed by nine each night and up at eight the next morning. We had to wash dishes, make beds, and learn to cook. We had to wear clean clothes and take a bath, while

the other kids always wore their clothes for days. I believe she laid awake at night thinking up mean things

to do to us.

     Through the years, things didn't improve a bit. We could not lie in bed, "sick" like our friends did, and

miss school. Our marks in school had to be up to par(达到正常水平). Our friends' report cards had

beautiful colors on them, black for passing, red for failing. My mother, being as different as she was, would settle for nothing less than ugly black marks.

     As the years rolled by, we were one by one put to shame. We were graduated from high school. With our mother behind us, talking, hitting and demanding respect, none of us was allowed the pleasure of being a dropout.

     My mother was a complete failure as a mother. Out of four children, a couple of us attained some

higher education. And whom do we have to blame for the terrible way we turned out? You're right, our

mean mother. She forced us to grow up into educated and honest adults.

     Now I am trying to raise my three children. I am filled with pride when my children call me mean.

Because, you see, I had the meanest mother in the world.

1.What does the sentence "But at least I wasn't alone in my sufferings." mean?

A.The author's mother was only mean to her.

B.The author's mother suffered her.

C.The author's mother was mean to her sister, brothers and her.

D.The author wasn't alone because of suffering.

2.According to the passage, the author's mother will ask her children to do all the following EXCEPT

     ________.

A.learn to cook

B.wear clean clothes

C.go to bed and get up at fixed time

D.drink as much Cokes as they want

3.Why was the author's mother mean to her children?

A.Because she wanted her children to be top students in school.

B.Because she wanted her children to bring home colored report cards like her friends did.

C.Because she wanted her children to drop out.

D.Because she wanted her children to do their best at school and be educated and respected citizens.

4.Which of the following statements is NOT true according to the passage?

A.Some of the children weren't able to go to college because of their mean mother.

B.Mother didn't let the author tell lies.

C.Mother asked the author to wear clean clothes.

D.The author could not miss school even if she was ill.

5.What's the main idea of the passage?

A.The kind mother.  

B.The meanest mother

C.The failure mother  

D.The successful mother