试题与答案

某制药生产企业(一般纳税人),2005年11月份发生下列购销业务: (1)购进A原

题型:问答题

题目:

某制药生产企业(一般纳税人),2005年11月份发生下列购销业务:
(1)购进A原料药一批,取得增值税专用发票注明价款1000000元,货已验收入库;另支付运输费50000元,取得主管地方税务局认定的货物运输业发票;
(2)购进B原料药一批,用于免税药品的生产,取得增值税专用发票注明价款100000元,货已验收入库;
(3)进口药品检验设备一台,取得海关的完税凭证上注明增值税税额120000元;
(4)向一纸制品厂定制药品包装箱一批,药厂已预付货款并取得增值税专用发票注明价款 80000元,包装箱下月交付;
(5)外购货物一批用于对联营企业投资,取得增值税专用发票注明价款1000000元;
(6)采取分期收款方式,销售900000元的药品给一药品批发企业,已取得首期货款300000元,开具的增值税专用发票注明价款 900000元;
(7)销售给外省某药品经销商一批药品,货已发出并办妥托收手续,开具的增值税专用发票注明价款600000元,但发货后即获悉对方短期内无力支付货款;
(8)无偿提供市场价格为80000元的药品给某医院试用;
(9)折扣销售给某特约经销商一批药品,由于该经销商是药厂长期客户,因此给予了5%的折扣,开具的增值税专用发票注明价款2000000元,5%的折扣,经销商当月即付清全部贷款;
(10)将已逾期一年的包装物押金50000元,冲销本厂库存包装物成本。
请依据《增值税暂行条例》及有关规定,正确计算:
(1)当月进项税额;
(2)当月销项税额;
(3)当月应纳增值税税额。

答案:

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参考答案:A

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阅读理解

      Jennifer got off the bus from the university and began walking towards the flat she shared with two

other students.   1   She picked up a wire basket and walked towards the back of the shop, where the

rice was kept. The shop was divided by three long aisles, with rows of shelves crammed with all sorts

of things. Except for her and Mr. Patel, the owner, there were only two other people there. They were

two teenage boys, and they were standing at the end of one of the aisles.

     She glanced at them as she passed. They were both wearing long, oldfashioned overcoats and they

looked rather ridiculous in them because the coats were too big.   2   "Watch out, stupid," she heard

one of them whisper to the other. She walked on to the next aisle and found the rice she was looking

for.

     Then she heard something else.   3    She peered through a gap in the shelf and caught a glimpse of

one of the boys bending down. She saw him pick up a tin of food. But instead of putting it in the

shopping basket, he dropped it into the inside pocket of his long overcoat. Jennifer glanced back down

the aisle. She could see Mr. Patel at the cash till, still checking through his list.

        4   The boys still had their backs to her. "Come on, let's get out of here," she heard one of them

say. At the same time, she saw one of them put another tin in his overcoat pocket. They moved away

from her. She could no longer see what they were doing or hear what they were saying.

     When she got to the still, the two boys were in front of her. She watched them pay for the few things

they had in the basket. They had both buttoned their coats and fastened them with their belts.   5   He

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C. Then she looked through the gap in the shelf again.

D. On her way she had to buy some food and stopped in one of the shops in the street.

E. They were picking many things to their basket.

F. Mr. Patel was so friendly to his customers.

G. Mr. Patel did not seem suspicious at all.

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