纳税基础与实务作业2

纳税基础与实务作业2 纳税基础与实务 第2次形成性考核作业 单项选择题: 第1题:现行消费税的计税依据是(A )(2分) A、含消费税不含增值税的销售额 B、含消费税且含增值税的销售额 C、不含消费税而含增值税的销售额 D、不含消费税也不含增值税的销售额 第2题:以销售数量作为计税依据的是(C )。(2分) A、烟 B、化妆品 C、汽油 D、鞭炮 第3题:自产自用消费品如果用于连续生产应税消费品，则(B )。(2分) A、使用该消费品时交纳消费税 B、不交纳消费税 C、移送自用时交纳消费税 D、销售最终消费品时交纳消费税 第4题:4. 某外资企业进口一批汽车轮胎，海关核定关税完税价格为600万元。已知关税税率60,，消费税税率10,，该企业应纳消费税为(B )万元。(2分) A、60 106.67 B、 C、96 D、1066.67 第5题:5(某汽车厂发出材料委托某企业加工一批产品，收回后用于连续生产应税消费品，该批产品加工费10000元，受托方依法代收代缴消费税1579元，增值税1700元。该汽车厂在提货时正确的涉税会计处理为(B )。(2分) A、A(借:委托加工材料 13279 贷:银行存款 13279 B、B(借:委托加工材料 11579 应交税费—应交增值税(进项税额) 1700 贷:银行存款 13279 C、C(借:委托加工材料 10000 应交税费—应交增值税 贷:银行存款 1327进项税额) 1700 应交税费—应交消费税 1579 D、借:生产成本 13279 贷:银行存款 13279 第6题:6(一位客户向某汽车制造厂(增值税一般纳税人)订购自用汽车一辆，支付货款250800元(含税)，另付设计、改装费30000元。该辆汽车计征消费税的销售额为(B )元。(2分) A、214359 B、240000 C、250800 D、280800 第7题:7(某建筑公司2009年3月份建筑收入100 000元，当月购买一台税控收款机，支付3 500元并取得普通发票，当月应纳营业税(B )元。(2分) A、A(3 000 B、2 491.45 C、2 405 D、2 898.06 第8题:8. 下列项目中，应作为营业税计税依据的是:(D )(2分) A、建筑企业不扣除其转包额的全部承包额 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 B、非金融机构买卖外汇，卖出价减去买入价后的余额 C、旅行社组团在境内旅游收取的全部旅游费用 D、娱乐业向顾客收取的包括烟酒、饮料等收费在内的各项费用 第9题:9. 某广告公司某月份取得广告业务收入18万元，支付给其他单位广告制作费5万元，支付 给电视台广告发布费3万元，收取广告赞助费1万元。该公司当月应纳营业税为(A )万元((2分) A、0.8 B、0.55 0.7 C、 D、0.95 第10题:下列各项中，需要按照建筑业征收营业税的是(C )(2分) A、自建自用建筑物 B、出租自建建筑物 C、自建建筑物后销售 D、投资入股的建筑物 第11题:下列行为中，不应缴纳营业税的是(B )(2分) A、在境内组织旅客出境旅游 B、运输企业销售货物并负责运输的业务 C、境内企业之间租赁设备 D、在境外销售在我国境内的不动产 第12题:学校老师利用业余时间开办培训班，月收入5 200元，下列说法正确的是(B )。(2分) A、按服务业征收营业税 B、按文化体育业征收营业税 C、不用征收营业税 D、按娱乐业征收营业税 多项选择题: AD )(2分) 第1题:下列销售卷烟的单位和个人中，属于消费税纳税义务人的是(A、生产销售卷烟的国有企业 B、进口卷烟并销售的国有企业 C、销售卷烟的个体商贩 D、生产销售卷烟的外商投资企业 第2题:下列应税消费品中，采用复合计税方法计算消费税的有(BC )。(2分) A、烟丝 B、卷烟 C、白酒 D、酒精 第3题:某卷烟厂用下列烟丝连续生产卷烟，在计税时可按当期生产领用数量计算准予扣除消费税税 额的有(AD )(2分) A、外购的已税烟丝 B、自制烟丝 C、进口烟丝 D、委托加工收回的已税烟丝 第4题:某企业生产的化妆品，用于(ABD )时应征收消费税(2分) A、本企业职工运动会奖品 B、电视广告的样品 C、出厂前抽检品 D、促销活动中赠送品 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 第5题:下列项目在“营业税金及附加”帐户核算的有(ACD )。 (2分) A、消费税 B、增值税 C、营业税 D、资源税 第6题:根据税法有关规定，下列各项中应缴纳营业税的是(CD )。(2分) A、汽车城销售汽车并取得汽车驾驶培训收入 B、购物中心销售货物并提供餐饮服务 C、邮局销售邮票 D、电信单位提供电信服务并销售电话机 第7题:营业税的扣缴义务人包括(AC )(2分) A、向境外联运企业支付运费的国内运输企业 B、建筑安装业实行转包的发包人 C、个人转让专利权的受让人 D、分保险业务的初保人 第8题:某酒吧向顾客收取的下列费用应计入酒吧的营业额中计征营业税(ABCD )。(2分) A、鲜花 B、特色小吃 C、点歌费 D、饮料 第9题:按照现行营业税制度规定，下列收入可以直接作为营业额计税依据的有(CD )(2分) A、保险业储金业务的储金平均余额 B、个人演出的全部票价收入 C、公路联运公司实际取得的收入 D、建筑房屋的工程造价和价外费用 第10题:纳税人提供建筑业劳务(不含装饰劳务)的，其营业额应当包括以下(ABCD )项目。 (2分) A、工程所用原材料 B、工程所用设备，不包括建设方提供的设备的价款 C、工程所用的其他物资 D、工程所用的动力价款 判断题: 第1题:消费税属于价内税，计征消费税和增值税的货物价格，均为含消费税金不含增值税金的价格。( )(2分) 您的回答:对 第2题:将不同税率的应税消费品组成成套消费品销售的，应分别计算消费税。( )(2分) 您的回答:错 第3题:纳税人通过自设非独立核算门市部销售的自产应税消费品，属零售销售，不征收消费税。( )(2分) 您的回答:错 第4题:某企业将购来的小客车底盘和零部件提供给某汽车改装厂，加工组装成小客车供自己使用，则加工组装成的小客车需要交纳消费税。( )(2分) 您的回答:对 第5题:对规定范围内的用外购应税消费品连续生产的应税消费品，在计税时可按当期生产领用数量计算准予扣除外购应税消费品的已纳消费税。( )(2分) 您的回答:对 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6题:实行从价定率计征消费税的消费品连同包装物销售的，无论包装物是否单独计价，均应并入应税消费品的销售额中交纳消费税。( )(2分) 您的回答:对 第7题:现行税法对货物期货和非货物期货都征收营业税。( )(2分) 您的回答:错 第8题:某集团公司将一块土地使用权无偿转移给它的一家子公司，已办理产权转移手续。此行为没有取得转让收入，因而不必缴纳营业税。( )(2分) 您的回答:错 第9题:老刘将自有的一处房产赠与与自已在一起生活多年的养子，属于无偿赠予不动产，依《营业税暂行条例》应视同应税行为缴纳营业税。( )(2分) 您的回答:错 第10题:征收营业税的劳务不征收增值税，征收增值税的劳务不征收营业税。( )(2分) 您的回答:对 第11题:工商企业兼营营业税应税劳务且分别核算的，其应纳营业税借记“营业税金及附加”科目。( )(2分) 您的回答:错 第12题:以无形资产投资入股，参与接受投资方的利润分配，共同承担风险行为不征收营业税。在投资后转让其股权转让额计征营业税。( )(2分) 您的回答:错 第13题:某纳税人销售不动产，1月份收取定金，5月份收取全部价款。5月份为纳税义务发生时间，应在5月份缴纳营业税。( )(2分) 您的回答:对 计算题: 第1题:某酒厂200×年2月份销售自产粮食白酒7000公斤，取得收入84000元(不含税)，包装物计价500元;委托加工黄酒30吨，发出材料成本10000元，加工费用8000元，受托企业开具增值税专用发票，黄酒收回后直接销售。本月进口小轿车一辆，汽缸容量为2000毫升，到岸价折合人民币200000元，关税税率30%。 要求:计算该酒厂应交消费税。(3分) 答: 白酒应交消费税,(84000+500)*20%+7000*1*2*0.5,16900+7000,23900元 小汽车应交消费税,200000*(1+30%)/(1-5%)*5%,13684.21元 共应交消费税,23900+13684.21,37584.21元 第2题:某企业将自产啤酒7904升，作为夏令用品发给职工，(啤酒每吨税额为220元)，计算啤酒应纳消费税额，并作出会计分录。(3分) 答:应交消费税,7904/988*220,1760元 借:应付职工薪酬 1760 贷:应交税费-应交消费税 1760 第3题:某轿车厂是增值税一般纳税人，生产单一型号排气量为2000毫升的轿车，本月发生以下经济业务: (1)销售轿车92辆，销售单价10万元/辆(不含税)，款已收; (2)本厂基建工程领用轿车3辆，按7万元成本价转帐; (3)管理部门将已使用,年的3辆旧轿车售出，共取得价款12.48万元; (4)购进汽车配件一批，取得增值税专用发票注明价款880万元,税金150万元，货已入库，款未付; 请计算该厂本月应纳增值税、消费税税额，并进行相应得账务处理。(5分) 答:1、借:银行存款 1076.4万 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 贷:主营业务收入 92*10万,920万 应交税费,应交增值税(销项税额) 920*17%,156.4万 2、借:在建工程 26.1万 贷:库存商品 3*7,21万 应交税费,应交增值税(销项税额) 3*10*17%,5.1万 3、借:银行存款 12.48万 贷:固定资产清理 12.48-0.24,12.24 1+2%)*2%,0.24万(按4%减半征收) 应交税费,应交增值税(销项税额) 12.48/( 4、借:原材料 880万 应交税费,应交增值税(进项税额) 150万 贷:应付账款 880+150,1030万 应交增值税税额,156.4+5.1-150,11.5万 借:应交税费,应交增值税(转出未交增值税) 11.5万 贷:应交税费,未交增值税 11.5万 本月应纳增值税,11.5+0.24,11.74万 本月应纳消费税,(92+3)*10*5%,47.5万 借:营业税金及附加 47.5万 贷:应交税费,应交消费税 47.5万 第4题:某卷烟厂委托A厂加工烟丝，卷烟厂与A厂均为一般纳税人，卷烟厂提供原料55000元，A 厂收取加工费20000元，增值税额3400元，代扣代交消费税32143元。请进行下列情况的会计处理。 (1)卷烟厂收回烟丝直接出售。 2)卷烟厂收回烟丝再加工为卷烟对外销售，当月销售3个箱，每标准条调拨价60元，期初( 库存委托加工应税烟丝已纳税额2580元，期末库存委托加工应税烟丝已纳税额19880元。(7分) 答:1、收回烟丝直接出售 (1)发出材料: 借:委托加工物资 55000 贷:原材料 55000 (2)支付加工费、增值税和消费税 借:委托加工物资 20000+32143,52143 应交税费,应交增值税(进项税费) 3400 贷:银行存款 55543 (3)材料验收入库 借:原材料 107143 贷:委托加工物资 55000+52143,107143 2、收回烟丝用于连续生产卷烟 (1)发出材料 借:委托加工物资 55000 贷:原材料 55000 (2)支付加工费、增值税和消费税 借:委托加工物资 20000 应交税费,应交增值税(进项税额) 3400 待扣税金,待扣消费税 32143 贷:银行存款 55543 (3)材料验收入库 借:原材料 75000 贷:委托加工物资 55000+20000,75000 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 (4)对外销售取得收入 借:银行存款 52650 贷:主营业务收入 60*250*3,45000 应交税费,应交增值税(销项税额) 45000*17%,7650 (5)计提消费税 应纳消费税税额,150*3+45000*36%,16650元 借:主营业务附加及税金 16650 贷:应交税费,应交消费税 16650 (6)抵扣烟丝已纳税费 当月准予抵扣的消费税额,2580+32143-19880,14843元 借:应交税费,应交消费税 14843 贷:待扣税金,待扣消费税 14843 (7)当月实际交纳消费税,16650-14843,1807元 借:应交税费,应交消费税 1807 贷:银行存款 1807 第5题:某市中国银行2009年第一季度取得如下收入:为学校代收学费取得手续费收入300 000元;销售各种凭证取得收入200 000元;向某商业企业发放周转性贷款取得利息收入1 000 000元，逾期贷款罚息收入20 000元;取得外汇转贷利息收入150 000元，支付转贷利息125 000元;2月1日购进有价证券420 000元，其中包括到期未支付的利息收入60 000元(2月10日已收到)，3月28日以500 000元卖出。 要求:计算建设银行一季度应缴纳的营业税。(3分) 15000元 答:手续费收入应交营业税,300000*5%, 销售各种凭证缴纳营业税,200000*5%,10000元 发入贷款业务应纳营业税,(1000000+20000)*5%,51000元 外汇转贷业务应纳营业税,(150000-125000)*5%,1250元 金融产品买卖业务应纳营业税,[500000-(420000-60000)]*5%,7000元 第一季度应缴纳营业税总额,15000+10000+51000+1250+7000,84250元 第6题:6. 某建筑公司承包了一项56000000元的工程，分包给一建筑队16000000元的工程。出租水泥搅拌机取得收入2400元，建筑公司有一独立核算的汽车队，对外运输取得收入32000元。 要求:根据以上业务，计算建筑公司应缴纳的营业税，作出有关会计分录。(3分) 答:承包工程应交营业税,(56000000-16000000)*3%,1200000元 出租水泥搅拌机应交营业税,2400*5%,120元 对外运输应交营业税,32000*3%,960元 应交营业税合计,1200000+120+960,1201080元 借:营业税金及附加 1201080 贷:应交税费,应交营业税 1201080 第7题:(某大酒店本月承办筵席收入200 000元，销售烟、酒饮料收入108 000元，附设歌舞厅收入65 000元(适用税率20%)。试计算该酒店本月应纳营业税并作相应的会计分录。(3分) 答:本月应纳营业税,(200000+108000)*5%+65000*20%=15400+13000=28400元 借:营业税金及附加 28400 贷:应交税费,应交营业税 28400 第8题:. 南方建筑工程公司2002年1月承包某高速公路工程，其中一处加油站工程分包给粤西建设工程公司。12月20日完工结算工程价款，收到工程总收入9500万元，其中加油站工程价款800万元。计算南方建筑公司应交纳的营业税额，以及代扣代缴的税金，并作出有关会计处理。(3分) 答:南方建筑公司应交营业税,(9500-800)*3%,261万 代扣代缴税金,800*3%,24万 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 1、应交营业税的会计分录 借:营业税金及附加 261万 贷:应交税费,应交营业税 261万 缴纳时: 借:应交税费,应交营业税 261万 贷:银行存款 261万 2、代扣代缴的会计分录 借:应付账款 24万 贷:应交税费,应交营业税 24万 代交时: 借:应交税费,应交营业税 24万 贷:银行存款 24万 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