04-11朱迎春英语题突破班讲义

1、。某的2500。某的2500进项税额？（12+5）扣步骤（2010年）【中文参Ifgivinguppreferentialtax-exemptitem，VATpayable=250013-255=RMB70 per tonIfenjoyingpreferentialtax-exemptitem，VATpayable=RMB0perIfgivinguppreferentialtax-exemptIfenjoyingpreferentialtax-exemptitem，VATpayable=RMB0perton Gross profit=（2500-1755）30+（2500-1755）70=RM

2、B 74500:givinguppreferentialtax-exemptitemwillbenefitforgrossprofit,soitshouldgivinguppreferentialtax-exempt1500（100-X（2500- grossprofit,soitshouldgivinguppreferentialtax-exempt1500（100-X（2500- Grossprofitenjoyingtax-exemptitemGrossprofitgivinguptax-exemptitem 1755100250（1+131500（100X（2500-Solving w

3、e can Sowhen totalsalesvolumeare100ton,ifthesalesvolumetoproducersaren88.66ton,givinguppreferentialtax-exemptitemtbenefitthisyes.Thistaxpayerscanaskedtogiveuptax-exemptanytime（5）Filing 注意：Examinationandapprovalprocedureswithin 36 。借：其他应付款押金 750）（1（2，借：其他应付款押金 750）（1（2，（3（4。（5（2011Deductibleinput Yes

4、,itneed.（ThedepartmentstoresneedtopayVATandconsumptiontax） VAT payable=19000017%=￥32,300；CT payable=2200005%=￥11,000Thetotaltax（3）不正确。账务处理和税务处理均不正确。ItisnotcorrectItisincorrectfor accounting and tax treatment.Or:Accountingtreatmentandtaxtreatmentarenot正确的账务处理：TheDr.OthercreditorsdeCr.Other operatinge

5、TaxpayableVATon正确的税务处理：ThecorrecttaxVAT VATpayable=117000/（1+17%）17%-Plan Output tax=100080%1.1717%=￥116.24 Input VATpayable=116.24-Grossprofitmargin=GrossTaxpayableVATon正确的税务处理：ThecorrecttaxVAT VATpayable=117000/（1+17%）17%-Plan Output tax=100080%1.1717%=￥116.24 Input VATpayable=116.24-Grossprofitma

6、rgin=GrossprofitsalesPlan2：VATpayable=（1000+200）1.1717%-Grossprofitmargin=GrossprofitsalesPlan3：VATpayable=10001.1717%-Grossprofitmargin=Grossprofitsales：ThisdepartmentstoreshouldchoosePlan2becauseitsGrossprofit margin is the highest among them.进口。（万元。（万元VATpayablefortheimportedcuttobaccos=50617%=86.02（万元Consumptiontaxpayablefortheimportedcuttobaccos=50630%=151.8（万元（万元（万元Deductible