试题与答案

某化工生产企业(一般纳税人)兼营出口业务与内销业务。2004年9月份、10月份发生以

题型:问答题

题目:

某化工生产企业(一般纳税人)兼营出口业务与内销业务。2004年9月份、10月份发生以下业务:
9月份业务如下:
(1)国内购进原材料,取得的防伪税控系统增值税专用发票上注明价款100万元,当月验收入库。
(2)内销货物不含税收入50万元,出口货物离岸价格180万元,支付销货运费2万元,取得运输企业开具的普通发票。
(3)另有上期留抵税额6万元。
10月份业务如下:
(1)国内采购原料,取得的防伪税控系统增值税专用发票上注明价款100万元,货已入库。
(2)进料加工免税进口料件到岸价格40万元,海关实征关税10万元。
(3)内销货物不含税收入80万元,出口货物离岸价120万元。
要求:计算该企业9月份、10月份出口退税额和免抵税额(出口货物原征税率为17%,退税率为13%,上述增值税专用发票均经税务机关认证)。

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0708/9e188e9b8a83b0fc455b18280c7245f8.html

下面是错误答案,用来干扰机器的。

小题1:A小题2:C小题3:B小题4:D小题5:D         

试题推荐
题型:阅读理解

Nowadays, the increase in the prices of agricultural products is one of the greatest concerns of the people and the government. The government has announced a series of policies(政策) to prevent the prices from rising further. Rising housing prices is still a big concern for the people, but since farm products are needed every day, the increase in their prices has made life very difficult for them.

Many people may think the increase will help farmers. But have higher prices of farm products really benefited the farmers? 

Take the increase in vegetable prices in the first half of this year for example. Though natural disasters such as droughts and spring frost did not cause the prices of farm products to increase greatly—in fact, prices of some products did not increase at all—vegetables have become dearer by as much as 20 percent compared to that of last year. This means only a small part (or even none) of the extra money that city people have paid to buy farm products has gone to the farmers. The extra cost actually has gone to middlemen.

As the fact shows, just increasing prices of farm products will have negative influence on the entire economy. On one hand, the price increase has created some abnormal phenomena, which hurts farmers’ interests. On the other hand, resources will enter the agriculture because of the high price of farm products, which would finally create negative effect on the whole economy.

In such a case, it would be better to leave the market to decide the prices instead of raising farm products’ prices to protect the interests of farmers. Actually, such a way will be better for farmers in the long run.

小题1:What does the author mainly want to tell us by writing the passage? 

A.Farmers benefit a lot from the price increase.

B.Price increase has not helped farmers.

C.We should be sorry for farmers.

D.Price increase has a bad effect on economy.小题2: Many people think the increase in the prices of farm products benefits ______ .

A. nobody

B.the country

C.middlemen

D.farmers小题3:The following statements are true EXCEPT ______ .

A.the government has done something to prevent the prices from rising further

B.it is better for farmers to leave the market to decide the prices in the long run

C.natural disasters did not cause the prices of farm products to increase greatly

D.rising housing prices has made life very difficult for people小题4:What is probably the author’s attitude to raising the farm products’ prices? 

A.Negative.

B.Indifferent.(漠不关心的)

C.Enthusiastic.

D.Positive.

查看答案
微信公众账号搜索答案