试题与答案

某市建筑企业,具有建筑资质和一般纳税人资格。2009年3月发生以下业务: (1)为

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题目:

某市建筑企业,具有建筑资质和一般纳税人资格。2009年3月发生以下业务:
(1)为本市小学建造校舍,工程施工中耗用自产的建筑材料含税价23.4万元,另收取建筑劳务工程款100万元。合同中已经分别注明材料和劳务工程款;
(2)为本市政府装修政务大楼,工程营业额为270万元,已经开具营业税发票270万元;
(3)为本市工业企业建造职工娱乐厅,按合同约定,由建筑企业外购建筑材料180万元,提供建筑劳务50万元。另为其安装生产设备一台,设备由工业企业购入,购入原价为500万元,安装费20万元;
(4)为本市某歌舞厅提供装饰劳务,取得劳务收入60万元;
(5)假定当期无进项税额。
要求:根据上述资料,按下列序号计算回答问题,每问要求计算出合计数:
1.建筑企业为小学建造校舍应纳营业税;

答案:

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参考答案:39044000

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