皮皮学,免费搜题
登录
搜题
【简答题】
某市酒厂为增值税一般纳税人,主要生产销售粮食白酒和薯类白酒,2005年12月有关经营业务情况如下: (1)从农业生产者手中收购薯类作物,实际支付金额400000元,薯类作物已验收入库。 (2)购入生产用煤,取得税控增值税专用发票注明的金额400000元,税额52000元,支付运输费用20000元,取得货运发票,已验收入库。 (3)销售瓶装粮食白酒50000斤,开具增值税专用发票取得价款780000元,同时收取包装物押金,开具普通发票取得押金收入58500元。销售散装粮食白酒20000斤,开具普通发票取得收入210600元。 (4)试制一批新型号的粮食白酒10000斤发给职工作为福利,成本价60000元,成本利润率10%,该产品无同类产品市场价格。 (5)月初库存外购已税酒精4吨,每吨单位4000元,本月外购已税酒精10吨,取得税控增值税专用发票,支付价款40000元,税额6800元,已验收入库。月末库存酒精3吨,其他被本月生产粮食白酒所使用。 (6)发出薯类作物30000元委托某县城甲企业加工薯类白酒2000斤,取得对方开具的专用发票,注明加工费20000元,税额3400元,薯类白酒已经验收入库,将其中1000斤直接零售,取得零售收入64350元。 (7)因为水灾,损失库存的薯类作物金额58000元,损失上月购进煤炭金额30000元。 有关票据当月均通过税务机关的认证。 【要求】根据以上资料,按以下顺序回答问题: (1)计算该酒厂本月可抵扣进项税额; (2)计算该酒厂本月销项税额; (3)计算该酒厂本月应纳增值税; (4)计算该酒厂本月销售粮食白酒应纳的消费税; (5)计算甲企业加工薯类白酒应代扣代缴的消费税; (6)计算该酒厂本月税务机关交纳的消费税; (7)计算该酒厂本月税务机关交纳的城市维护建设税。
拍照语音搜题,微信中搜索"皮皮学"使用
参考答案:
参考解析:
知识点:
.
..
皮皮学刷刷变学霸
举一反三
【单选题】–Have you ever been to Hong Kong?
A.
o,_.But I really want to go there
B.
always
C.
just
D.
never
E.
sometimes
【单选题】–Have you ever been Canada? --__________.But I hope to go there one day!
A.
Yes, I have
B.
Yes, I haven't
C.
No, I have
D.
No, I haven't
【单选题】–Have you ever been to Hong Kong?–No,_.But I really want to go there
A.
always
B.
just
C.
never
D.
sometimes
【多选题】电影拍摄时的照明需要考虑哪些基本元素( )
A.
光的性质
B.
光的强度
C.
光的方向
D.
光的速度
【单选题】––Have you ever been to Beijing? ––Yes. I __________ there a few months ago.
A.
have been
B.
have gone
C.
went
D.
go
【单选题】建筑总平面图中,表示室外设计地面的标高是( )
A.
结构标高
B.
建筑标高
C.
绝对标高
D.
相对标高
【简答题】如何区分心轴,传动轴与转轴?
【单选题】–Have you ever been to Disneyland? –Yes. I ________ there last summer.
A.
will go
B.
went
C.
have gone
D.
was going
【单选题】– Have you ever been to the city before? – No. This is the first time I _____ here.
A.
was
B.
have been
C.
come
D.
am coming
【单选题】– Have you ever been back to our Alma Mater(母校) after graduation? -- Of course. _____. Which of the following is incorrect?
A.
She is 3 times larger than she was
B.
She is as 3 times large as she was
C.
She is 3 times what she was in size
D.
She is 3 times her previous size
相关题目: