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甲商店为增值税一般纳税人,主要从事副食品批发、零售业务。2016年2月有关经营情况如下: (1)向枣农收购一批红枣,农产品收购发票上注明买价30000元。该批红枣一部分用于销售,一部分无偿赠送关联企业,一部分用于职工个人消费。 (2)销售烟酒商品取得含增值税价款4095000元,另收取食品袋价款2340元。 (3)将一批自制糕点作为职工福利,成本7020元。 (4)以经营租赁方式出租设备取得不含税租金收入50000元,支付设备维护费3000元,维修人员报酬5000元。 已知:增值税税率为17%,成本利润率为10%,农产品收购发票通过认证。 要求: 根据上述资料,不考虑其他因素,分析回答下列小题。 1. 甲商店收购红枣增值税进项税额税务处理的下列表述,正确的是( )。 A. 用于职工个人消费部分的允许抵扣 B. 用于销售部分的允许抵扣 C. 全部不允许抵扣 D. 用于无偿赠送关联企业部分的允许抵扣 2. 甲商店销售烟酒商品增值税销项税额的下列计算中,正确的是( )。 A.[4095000+2340÷ (1+17%)]×17%=696490(元) B.4095000÷ (1+17%)×17%=595000(元) C.4095000×17%=696150 (元) D. (4095000+2340)÷(1+17%)×17%=595340(元) 3. 甲商店自制糕点增值税销项税额的下列计算中,正确的是( )。 A.7020× (1+10%)÷(1+17%)×17%=1122(元) B.7020÷ (1+17%)×17%=1020(元) C.7020× (1+10%)×17%=1312.74(元) D.7020×17%=1193.4 (元) 4. 甲商店出租设备增值税销项税额的下列计算中,正确的是( )。 A. (50000-5000)×17%=7650(元) B. (50000-3000)×17%=7990(元) C. (50000-5000-3000)×17%=7140(元) D.50000×17%=8500 (元)
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