纳税基础与实务作业1

纳税基础与实务作业1 纳税基础与实务 第1次形成性考核作业 单项选择题: 第1题:1、税法构成要素中，用以区分不同税种的是(A ) 。(2分) A、课税对象 B、税率 C、纳税人 、税目 D 第2题:税收采取的是(A)方式。(2分) A、强制征收 B、有偿筹集 C、自愿缴纳 D、自愿认购 第3题:3、某汽车城能分别核算销售额和营业额，本月取得汽车销售收入50万元，取得驾驶培 训收入3万元，本月该汽车城的应税销售额是(B)元。(2分) A、3 B、50 C、47 D、53 第4题:4、下列混合销售行为中，应当征收增值税的是(D )。(2分) A、饭店提供餐饮服务并销售酒水 B、信部门自已销售移动电话并为客户提供有偿电信服务 C、装潢公司为客户包工包料装修房屋 D、零售商店销售家具并实行有偿送货上门 某公司为一般纳税人，本月销售一定数量的石油液化气，含税销售额为人民币4520元，第5题: 则该公司计算增值税的销项税额为(C)元(2分) A、768.4 B、587.6 C、520 D、657.2 第6题:6、进口货物增值税的组成计税价格是(D )。(2分) A、关税完税价格+关税 B、货物到岸价格+关税+消费税 C、成本×(1+成本利润率) D、关税完税价格+关税+消费税 第7题:增值税一般纳税人兼营不同增值税税率的货物，未分别核算不同税率货物销售额的，确 定其适用增值税税率率的方法是(A)(2分) A、从高适用税率 B、从低适用税率 C、适用平均税率 D、适用6%的征收率 第8题:8、下列不征收增值税的是(D )。(2分) A、货物期货 B、自产货物用于投资 C、自产货物无偿赠送他人 D、转让无形资产 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 第9题:9、下列不应记入"进项税额转出"的是(A)(2分) A、生产领用原材料 B、在建工程领用原材料 C、集体福利项目领用原材料 D、免税项目领用原材料 第10题:现金折扣销售正确的会计处理是(D)(2分) A、生产领用原材料 B、在建工程领用原材料 C、集体福利项目领用原材料 D、免税项目领用原材料 多项选择题: 第1题:1(税收的基本特征是(ABD )。 (2分) A、强制性 B、无偿性 C、有偿性 D、固定性 第2题:税制的三个基本要素是(ABC )。(2分) A、纳税人 B、税率 C、征税对象 D、计税依据 税率的基本形式包括(BCD )。(2分) 第3题: A、名义税率 B、比例税率 C、定额税率 D、累进税率 第4题:下列视同销售货物的有(ABCD )。(2分) A、自产货物用于非应税项目 B、购买的货物用于投资 C、委托加工的货物无偿赠送他人 D、自产的货物交付他人代销 第5题:下列不得抵扣的进项税额有(ABC )。(2分) A、非正常损失的购进货物 B、用于非应税项目的购进货物 C、用于集体福利的购进货物 D、用于应税项目的购进货物 第6题:下列属于价内税的有(BD )。(2分) A、增值税 B、营业税 C、企业所得税 D、消费税 第7题:一般纳税人销售的下列货物中，适用13%低税率的是(CD )。(2分) A、A(家用电器和食用植物油 B、自来水和农机零部件 C、图书和报纸 D、农药和化肥 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 第8题:企业将自产的电饭煲发给职工，企业正确的会计分录是(AD )。(2分) A、借:应付职工薪酬 贷:主营业务收入 应交税费——应交增值税(销项税额) B、借:销售费用 贷:主营业务收入 应交税费——应交增值税(销项税额) C、借:营业外支出贷:库存商品——棉被 应交税费——应交增值税(销项税额) D、借:主营业务成本 贷:库存商品——电饭煲 第9题:某生产企业为增值税一般纳税人，其(BC )的进项税额可以从销项税额中抵扣。(2分) A、用于职工宿舍维修的购进货物 、火灾后损失的库存商品所耗用的购进货物 B C、混合销售行为涉及的非应税劳务所用购进货物 D、兼营非应税劳务一并征收增值税时，其兼营的非应税劳务所用的购进货物 第10题:企业将自产的棉被捐赠给灾区，捐赠时应作的会计分录是:(AB)(2分) A、借:营业外支出 贷:主营业务收入 B、借:主营业务成本 贷:库存商品 C、借:营业外支出 贷:库存商品 应交税费—应交增值税(销项税额) D、借:销售费用 贷:主营业务收入 应交税费—应交增值税(销项税额) 判断题: 第1题:负税人是最终承担税收负担的单位和个人，它与纳税人既有联系，又有区别。( )(2分) 对您的回答: 税收的固定性是指在一定时期内税法是固定不变的。( )(2分) 第2题: 错您的回答: 第3题:增值税是对资产增值部分征收的税。( )(2分) 错您的回答: 第4题:凡是对货物征收消费税的时候一定征收增值税。( )(2分) 对您的回答: 第5题:“未交增值税”借方余额反映企业应交未交的增值税。( )(2分) 错您的回答: 第6题:某酒店客房中备有香烟、白酒等单独向客人收费的高档消费品。本月该酒店客房收入20万元，附带的高档消费品销售收入为1万元。该酒店应一并缴纳增值税。( )(2分) 错您的回答: 第7题:增值税一般纳税人将自产货物无偿赠送他人不征收增值税。( )(2分) 错您的回答: 第8题:计算增值税销项税时，销售折扣可以从销售额中减除。( )(2分) 错您的回答: happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 第9题:对于统一核算的总分支机构而言，只要总机构被认定为增值税一般纳税人，分支机构也 可以 申请 关于撤销行政处分的申请关于工程延期监理费的申请报告关于减免管理费的申请关于减租申请书的范文关于解除警告处分的申请 办理一般纳税人认定手续。( )(2分) 错您的回答: 第10题:一般纳税人将上月购进的货物以原价销售，由于没有产生增值额，不需要计算增值税。 ( )(2分) 错您的回答: 计算题: 第1题:1(某增值税一般纳税人，200?年10月购进货物4 200 000元,其中:取得增值税专用发票上注明的货物金额为4 000 000元，增值税为680 000元，同时支付货物运费40 000元，建设基金1 000元，装卸费200元，运输途中保险费2 000元，取得运费发票;普通发票注明金额 200 000元。本月销售货物不含增值税价款8 000 000元，向消费者个人销售货物收到现金585 000元。将自产的产品用于职工福利，该产品成本10 000元，计税价格12 000元。上年购进的货物发生损失，进价为4 000元，售价为5 000元。 上述所有货物(产品)均适用税率17%。计算该纳税人当月应交纳的增值税额。(10分) 答:当月可抵扣进项税额,680000+(40000+1000)*7%-4000*17%,682190元 当月销项税额,8000000*17%+[585000/(1+17%)]*17%+12000*17%,1447040元 当月应交纳税额,1447040-682190,764850元 第2题:2. 某外贸进出口公司进口一批小汽车，到岸价格为1 0 000 000元，关税税额为5 000 000元，小汽车适用增值税税率为17%，消费税税额为2 045 500元。请计算该公司进口应纳增值税。(5分) 答:组成计税价格,1000万+500万+204.55万,1704.55万元 应纳税额,1704.55万*17%,289.7735万元 第3题:甲企业为增值税一般纳税人，2月购进货物销售给乙公司1 000件玩具，每件不含税价格为20元，由于乙公司购买数量多，甲企业按原价的9折优惠销售，折扣额和销售额在同一张发票上注明;并且提供2/10，1/20，n/30的现金折扣。乙公司于10天内付款。甲企业此项业务的计税销售额是多少,(5分) 答:计税销售额,1000件*20元/件*90%,18000元 第4题:4(某增值税一般纳税人，8月购进货物一批，取得增值税专用发票上注明价款500 000元，税金85 000元，款已付，增值税专用发票已经认证;开出增值税专用发票，销售甲产品50台，单价为8 000元，发票已交给购货方并已取得销货款;把20台乙产品分配给投资者，单位成本为6 000元，没有同类产品价格;基本建设工程领用外购材料1 000公斤，不含税单价为50元，共50 000元;本月丢失丙材料8吨，不含税单价2 000元，作待处理损失处理。购销货物增值税税率为17%。请分别编制每笔经济业务相关的会计分录。(20分) 答: 1、购进材料 借:材料采购 500000 应交税费-应交增值税(进项税额) 85000 贷:银行存款 585000 2、销售产品 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 借:银行存款 468000 贷:主营业务收入 8000*50,400000 应交税费,应交增值税(销项税额) 400000*17%,68000 3、投资者分配产品(视同销售) 借:应付股利 154440 贷:主营业务收入 6000*(1+10%)*20,132000 应交税费,应交增值税(销项税额) 132000*17%=22440 借:利润分配,应付现金股利或者利润 154440 贷:应付股利 154440 借:主营业务成本 6000*20,120000 贷:库存商品 120000 4、领用材料 借:管理费用 58500 贷:原材料 50000 应交税费,应交增值税(进项税额转出) 50000*17%,8500 5、材料丢失(非正常损失) 借:待处理财产损溢 18720 贷:原材料 2000*8,16000 应交税费,应交增值税(进项税额转出) 16000*17%,2720 借:营业处支出 18720 贷:待处理财产损溢 18720 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party