某机动车制造股份公司为增值税一般纳税人,2016年4月有关业务如下:(1)销售A型小

题型:单项选择题 案例分析题

问题:

某机动车制造股份公司为增值税一般纳税人,2016年4月有关业务如下:

(1)销售A型小轿车80台,不含税单价8万元/台;销售货车32台,不含税单价3.4万元/台;销售农用汽车取得不含税销售额71.18万元;

(2)国内采购原材料,取得防伪税控系统增值税专用发票,注明销售额1000万元、增值税税额170万元,材料已验收入库;请甲运输企业(一般纳税人)提供运输服务将货物运抵企业所在地,取得增值税专用发票注明金额20万元;购进一台机械设备作为加工车间固定资产入账,取得对方开具的增值税专用发票上注明不含税价款15万元,仍由甲运输企业提供运输服务,取得增值税专用发票注明运输费金额1.2万元。

(3)进口特制材料,境外成交价格110万元,运抵我国输入地点起卸前发生的运费20万元,保险费0.5万元,委托甲运输公司将材料从海关运抵厂区入库,支付运费2万元,取得增值税专用发票;当月进口一辆小轿车公司自用,成交价格为到岸价格55万元,消费税税率为12%,按规定办理了今后完税手续,取得海关的完税凭证;

(4)将10台A型小轿车奖励给对公司有突出贡献的人员;货车3台对外投资;捐赠给汽车拉力赛4台特制越野车(消费税税率20%),生产成本23.75万元/台(其他纳税人近期同类货物的不含税平均售价为35万元);

(5)将110台A型小轿车移送给外省的独立核算销售机构用于销售;

(6)销售给某公司B型小轿车200辆,不含税单价12万元/辆,因购货量大该公司给予5%的优惠价销售(在发票的金额栏同时记录折扣率和销售额);同时负责运输,取得运费收入0.5万元/辆;

(7)将1辆A型号的小轿车无偿赠送给某希望小学;

(8)本月购进汽车辅助备件取得防伪税控系统开具的增值税专用发票,注明价款300万元、增值税51万元,另外支付购货运费15万元,取得增值税专用发票。

(9)从自来水公司购进自来水,取得防伪税控系统增值税专用发票,注明增值税税额18万元,其中职工浴室使用10%;本年以前月份购进材料因自然灾害造成损失,增值税专用发票上注明不含税价款3000元,同时支付运输单位运费150元,取得运输业开具的普通发票;

(10)当月购进再生资源,取得对方开具的增值税专用发票,注明税款10万元;

(关税税率均为10%,本月购进货物均取得的相关发票均在本月申请并通过认证;A、B型小汽车消费税税率9%)

要求:按下列顺序回答问题,每问均为共计金额:

计算进口环节应纳的关税、增值税和消费税合计为()万元。

A.115.6

B.92.34

C.91.23

D.62.89

考点:注册税务师增值税增值税题库
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脱乙烷塔开车时,塔釜液在()送至脱丙烷塔。

A.塔釜液面达50%后即可

B.塔顶温合格后即可

C.塔灵敏板合格后即可

D.塔顶温釜温都合格后

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在关系模式R(A,B,c,D)中,存在函数依赖关系A→B,A→C,A→D,(B,C)→A),则候选码为______。

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A、红色

B、蓝色

C、绿色

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关于要式合同成立的相关叙述中,有误的是( )。

A.当事人采用合同书形式订立合同的,自双方当事人签字或者盖章时合同成立
B.合同书的表现形式是多样的,通常情况下双方签字、盖章必须同时完成
C.双方签字或者盖章的地点为合同成立的地点
D.当事人采用信件、数据电文等形式订立合同的,可以在合同成立之前要求签订确认书

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How many of us would temp for three years while we waited for the perfect job Not many of us, perhaps. But Wentworth Miller, the "Prison Break" star, said he chose to wait even longer time (1) he found the right job.
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