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根据下述资料,回答问题: 位于市区的某酒厂为增值税一般纳税人,2014年12月发生如下经济业务: (1)商场销售自产粮食白酒15吨,每吨不含税单价为80000元,收取包装物押金170200元,收取品牌使用费23400元; (2)从云南某酒厂购进粮食白酒6吨,专用发票上注明每吨不含税进价15000元;购进白酒全部生产领用,勾兑38度白酒8吨并直接出售,取得不含税收入380000元; (3)将自产35度粮食白酒10吨,以成本价每吨8500元分给职工作年货,对外销售同类粮食白酒不含税单价为每吨19500元; (4)本月生产销售散装啤酒400吨,每吨不含税售价2850元,并且每吨收取包装箱押金175.5元,约定半年期限归还; (5)该厂生产一种新的粮食白酒,广告样品使用0.2吨,该种白酒无同类产品出厂价,生产成本为每吨35000元; (6)出售特制黄酒50吨,每吨不含税售价2000元,收取黄酒包装物押金1万元,约定3个月后归还; (7)委托某个体工商户(小规模纳税人)生产10吨粮食白酒,本厂提供原材料成本为35万元,支付加工费82400元(含税),收回后封存入库,取得税务机关的专用发票; (8)进口一批葡萄酒,出口地离岸价格85万元,境外运费及保险费共计5万元,海关于12月15日开具了海关进口增值税专用缴款书; (9)酒厂将进口葡萄酒的80%用于生产高档葡萄酒。当月销售高档葡萄酒取得不含税销售额500万元; (10)本月从国内购进其他生产葡萄酒材料取得增值税专用发票,注明价款120万元、增值税20.4万元。 (其他资料:本月初的期末留抵进项税为85000元,本期购进机器修理配件和燃料、低值易耗品等取得增值税专用发票,通过认证准予抵扣的进项税为215480元) (国家规定粮食白酒的成本利润率为10%,进口环节的关税税率为50%,葡萄酒消费税税率为10%) 销售粮食白酒的增值税销项税合计为( )元。 查看材料
A.
331516.16
B.
546392.91
C.
336946.16
D.
331558.66
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举一反三
【简答题】They bought two tickets for 80 yuan and got on the train. They ___________ 80 yuan for two tickets and got on the train.
【单选题】测试导入单选题5
A.
选择1
B.
选择2
C.
选择3
D.
选择4
E.
选择5
F.
选择6
G.
选择7
H.
选择8
I.
选择9
J.
选择10 K. 选择11 L. 选择12 M. 选择13 N. 选择14
【单选题】测试导入单选题5
A.
选择1
B.
选择2
C.
选择3
D.
选择4
E.
选择5
F.
选择6
G.
选择7
H.
选择8
I.
选择9
J.
选择10 K. 选择11 L. 选择12 M. 选择13 N. 选择14 O. 选择15
【简答题】Rewrite the following sentences as required(根据所给要求,改写下列句子。55-58题, 每空格限填一词。59题注意句首大写)(共10分) 55. They have already bought their plane tickets. (改成一般疑问句) ____they bought their plane tickets ____?
【单选题】Which of the following sentences is INCORRECT?
A.
They each have two tickets.
B.
They cost twenty Yuan each.
C.
Each they have bought the same book.
D.
They were given two magazines each.
【简答题】Zach: Oh, good. These tickets to the soccer aren't really that expensive. Ted: That's because I bought ______ tickets they had.
【单选题】买短乘长 Many passengers complained on China's social media platforms that they had bought tickets in advance, but were denied boarding by railway staff because of overloading - the result of some passeng...
A.
buying short-distance tickets but boarding long-distance
B.
boarding with short-distance tickets but traveling to farther destinations
【简答题】《园冶》中如何定义借景?
【判断题】Eliza though the way they bought tickets in the US is better than that in Taiwan.
A.
正确
B.
错误
【判断题】They bought tickets for local train.
A.
正确
B.
错误
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