题目内容
采购入与中标、成交供应商应当在中标、成交通知书发出之日起()日内，按照采购文件确定的事项签订政府采购合同。
查看答案
搜索结果不匹配？点我反馈
更多问题
某市汽车销售有限公司，为集整车和配件销售、维修、信息服务于一体的4S店，系增值税一般纳税人。
2011年有关涉税资料如下：
1.“主营业务收人”科目贷方发生额合计11700万元。其中汽车及配件销售收人10200万元、修理业务收入1500万元。会计处理为：
借：银行存款 13689万元
贷：主营业务收人 11700万元
应交税费——应交增值税(销项税额) 1989万元
2.“其他业务收人”科目贷方金额合计596.7万元。明细账反映企业当年的“其他业务收入一仓储费”共计596.7万元，摘要为：收汽车生产厂家仓储服务费(备注：按照当年已销车辆数量每辆收取1.02万元的仓储服务费)。会计处理为：
借：银行存款 5%.7万元
贷:其他业务收人——仓储费 596.7万元
3.“营业外收人”科目贷方发生额合计107万元。其中：下脚废料销售收入36.27万元、保险费手续费返还款24万元、收取按摩椅生产厂家驻店直销场地租赁费2万元、纳税大户地方财政奖励44.73万元(该奖励资金没有专门的资金管理办法或具体管理要求)。
4.“其他应付款”科目全年贷方发生额合计204万元，反映公司销售汽车的同时代客户办理保险事宜，代保险公司向客户开具保险单收取的款项。借方发生额合计180万元，反映公司支付给保险公司保险费用(扣除手续费后的金额)，贷方余额24万元，反映公司代理保险业务手续费累计结余金额，企业全部结转至“营业外收人”科目贷方。该科目年末无余额。
5.“投资收益”科目贷方发生额85万元，系从投资的高新技术企业(所得税税率15%)税后分回投资收益85万元(其中有17万元系被投资企业2007年以前形成的未分配利润额)。
6.“主营业务成本”科目借方发生额合计9345万元。其中汽车及配件销售成本8670万元、修理业务成本675万元。
7.“营业费用”科目借方发生额合计1193万元，其中发生运费杂费金额合计103万元、广告及业务宣传费940万元、产品促销费150万元。
8.“管理费用”科目借方发生额合计1560万元，其中职工工资1050万元(含职工住房补贴52.5万元)、税务机关代收工会经费凭据注明工会经费支出21万元、职工福利费120万元、
2011年10月公司为员工统一制作工作脤支出30万元、业务招待费105万元、折旧等其他合理费用234万元。9.“财务费用”科目本年度借方发生额为210万元，为按照10.5%的年利率标准向DB公司拆借资金2000万元所发生的利息费用支出。企业准备的“金融企业同期同类贷款利率情况说明”中提供的金融企业对QT企业的同类实际贷款年利率为10%，而银行同期同类基准贷款利率为5.65%。
10.“营业外支出”科目借方发生额合计11.2万元。其中违反汽车供应商定价政策，揸自降价销售被供应商处以违规罚款10万元、维修人员私自驾驶客户汽车外出办事，造成交通事故被交管部门处以违章罚款1.2万元。
11.企业采用以购定销的策略，每月销项税额均大于进项税额，全年外购车辆及配件、材料取得合规的増值税专用发票上注明税额合计1588.65万元、运费发票允许计箅的进项税额合计7万元。上述票证均按规定进行了认证。12.企业自行申报缴纳各税情况如下：
(1)增值税：销项税额为1989万元，进项税额为1595.65万元，应纳增值税额为393.35万元
(2)城市维护建设税为27.5345万元，教育费附加为11.8005万元
(3)企业所得税：应纳税所得额=(11700+596.7+107+85)-(9345+1193+1560+210+11.2+27.5345+11.8005)=130.165万元应纳企业所得税|税额=130.165X25%=32.54125万元
问题：
1.请指出企业自行申报中相关税种存在的问题。
2.请计算企业应纳增值税、营业税、城市维护建设税和教育费附加。
3.请计算2011年度应纳税所得额及应纳所得税额。
请针对“给定材料”所反映的公众参与存在的问题，提出解决措施。 要求：有针对性，有条理，切实可行，字数不超过350字。
From: Paul Richardson＜richardpau@hotmail.com＞ To: Samuel Johnson＜sjohnson@stmail.net＞ Date: Feb. 2 Subject: Work update Dear Mr. Johnson, We, at Business World Monthly, thank you very much for your review. It is such a pleasure to have people like you review articles quickly and precisely. We thought this would have taken a few days, but after just one day we already got your review. Your work was excellent as usual. Our editors have noted your critique is always comprehensive yet concise in delivering the message, providing considerable amounts of insights to maintain a position as desired originally by the article writer. Your payment is being processed and will be sent to you within 3 business days. We would like to offer you a next assignment which is a review of Future Markets in China by Michael Wu. We are planning to add a few pages for the reviewers columns, so the review may now be up to 1,000 words. However, since we need to more time to revise submissions, we will be instituting strict deadlines. Please, accept this work only if you are able to meet the deadline. If you agree to write this review, a copy of the book and the recently updated copy of the guidelines for reviewers will be sent to you immediately. Please notify us of your availability within 5 business days. Thank you. Yours Sincerely, Paul From: Samuel Johnson＜sjohnson@stmail.net＞ To: Paul Richardson＜richardpau@hotmail.com＞ Subject: Re: Work update Date: Feb. 7 Dear Mr. Richardson, Thank you for your kind comments. I am happy to be working with your company as well. Yes, Id like to officially accept your offer. Besides, I personally know Mr. Wu very well. We even attended the book fair in Seoul last year. As far as I know, he is a very knowledgeable scholar in the field of International Marketing. I am excited, and I cant wait to read his book. In addition, thank you for sending me the payment. I received it on February 4th as you promised. Thank you. Sincerely, Samuel Johnson
What is the purpose of the first e-mail？
What is suggested about Business World Monthly？
微信支付 
支付宝支付