试题与答案

某市区木业制造企业(增值税一般纳税人),主要以木材加工木制品,2010年9月发生以下

题型:问答题

题目:

某市区木业制造企业(增值税一般纳税人),主要以木材加工木制品,2010年9月发生以下业务:

(1)自林场购进原木一批,农产品收购发票注明价款128万元;委托某运输公司负责运输,支付运费8.9万元,取得运费发票;

(2)将购进原木部分制成高档桌椅,销售给某商场,取得不含税收入218万元,另外收取地区独家代理费用11.7万元;

(3)将购进原木,加工成高档木筷一批,对外销售取得不含税收入58万元;废弃边角料用于加工成一次性木筷一批,对外销售取得不含税收入28万元;

(4)本期购进一批一次性木筷,部分用于继续加工一次性木筷,该批木筷购进不含税价款14万元,取得增值税专用发票,已经入库;

(5)外购自来水、电力取得增值税专用发票,分别注明增值税4.8万元和7.8万元;本期职工浴室耗用水2/5、电1/4;

(6)本期购进一台电锯,取得增值税专用发票,注明价款28万元,运费1万元,取得运费发票;购进一辆小汽车用于管理部门办公,取得专用发票,注明价款38万元;

(7)月底,经统计,领用外购木筷进行继续加工,领用数量为原入库的2/3。

(本期取得专用发票均在当月通过认证,其他相关资料:一次性木筷消费税税率5%,成本利润率为5%)

要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

购进原木业务的进项税额;

答案:

参考答案:

购进原木业务的进项税额

可以抵扣进项税=128×13%+8.9×7%=17.26(万元)

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