试题与答案

某生产企业为增值税一般纳税人,兼营出口业务与内销业务。2008年7月发生以下业务:

题型:问答题

题目:

某生产企业为增值税一般纳税人,兼营出口业务与内销业务。2008年7月发生以下业务: (1) 国内采购原材料,取得防伪税控系统开具的增值税专用发票上注明增值税额 14.45万元,发票已经通过税务机关认证,材料已验收入库;支付购货运费10万元,并取得运输公输公司开具普通发票;外购燃料取得防伪税控系统开具增值税专用发票,注明增值税额25.5万元,其中20%用于本企业基建工程。 (2) 将外购的原材料80万元委托某公司加工货物,支付加工费30万元,取得防伪税控系统开具的增值税专用发票上注明税款5.1万元,专用发票均通过税务机关认证。 (3) 内销货物不含税收入150万元,出口货物离岸价格90万元,支付销货运费2万元,取得运输企业开具的普通发票。已知:上期留抵税额16万元。该企业适用的增值税税率为17%,退税率为11%。 要求:根据上述业务,计算以下项目: (1) 可抵扣进项税额合计数; (2) 当月免抵退税不得免抵额; (3) 当月应纳税额; (4) 当月免抵退税额; (5) 当月应退税额。

答案:

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      An American went to Paris and bought a picture from a French artist (艺术家). The American thought the picture was very good. But when he came back to his room and was going to put the picture on the wall,he couldn't tell the top from the bottom of the picture. He turned the picture this way and that,but he still didn't know.

      He thought and thought. He hung(悬挂) the picture in the dining room. Then he asked the artist to dinner.When the artist came,the American said nothing to him about the picture,he went with the artist into the dining room to have the meal. When the artist began to eat,he looked at the picture for some time. When he began to eat the fish,he put on his glasses and looked at the picture again. Before he began to eat his apples,he stood up and walked to the picture and looked at it carefully. At last when he began to have his tea,he looked again and found the picture was upside down (颠倒).

      "Why,my friend," he said,"the picture is upside down. "

      "Indeed! But why did it take you so long to find that out?" said the American. "You painted it, didn't you?"

1. The American asked the French artist to dinner because       .

A. he wanted to thank the artist

B. he wanted to ask the artist to draw another picture for him

C. he wanted to know if he hung the picture right

D. he wanted to teach the artist a lesson

2.The artist looked at the picture several times,but he didn't say anything,because       .

A.he couldn't tell the top from the bottom at first, either

B. he thought it was an ugly picture

C. he wanted to say something after the meal

D. he thought it was right to hang the picture like that

3. Which of the following is NOT right?

A. Sometimes even an artist can't tell the top of a picture from its bottom.

B. The American was clever.

C.The French artist gave the picture to the American as a present.

D. The American liked the picture very much.

4. How many times did the artist look at the picture before he found it was wrong?

A. Only once.

B. Twice.

C. Three times.

D. Four times.

5.Why didn't the American ask the artist as soon as he came into the house?

A. Because he thought it would be foolish to do so.

B. Because he didn't want the artist to lose face.

C. Because he knew the picture was upside down.

D. Because he was hungry.

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