某建筑工程公司,2003年4月承揽了某单位家属宿舍的建筑工程,双方议定由建筑公司包工包料。该公司为完成建筑工程,购进建筑材料3423000元,工程完工后,将剩余的材料(账面成本16570元)销售,取得销售收入18230元;工程竣工验收后,收取工程款项为6000000元。另外,该公司还将郊区的两块土地转让,一块转让给某技工学校,取得转让收入1680000元;另一块转让给某农场作实验田,取得转让收入1145000元。该建筑公司上述业务应纳的增值税和营业税合计为()元。
A. 219261
B. 264701
C. 181236
D. 264204
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某酒厂为一般纳税人,2004年3月财务状况如下:(1) 主营业务收入账户反映:销售粮食白酒240吨,取得不含税收入560000元,销售A牌啤酒65吨,取得不含税收入 188500元,销售B牌啤酒38吨,取得不含税收入108300元,销售葡萄酒取得不含税收入246000元;(2) 其他应付款账户反映:本月销售粮食白酒收取包装物押金9850元,销售A牌啤酒收取包装物押金7650元;(3) 其他业务收入账户反映:销售粮食白酒收取包装物租金8120元,销售A牌啤酒收取包装物租金3520元。该酒厂本月应纳消费税 ()元。
A. 428731
B. 433050
C. 427979
D. 430209
某企业为增值税一般纳税人,2003年9月购入生产甲产品的原材料,取得的税控增值税专用发票上注明销售额为684156元,增值税为116306.52元,材料本月未验收入库;从废旧物资回收单位购进免税的废旧钢铁作为材料,普通发票上注明的价格为8600元;当月对外销售甲产品568台,每台不含税售价为968元,货款提前收回,因此给予销售机构2%的销售折扣;企业拨付2台甲产品给企业的幼儿园使用,同时,将以前购进的库存材料(不符合抵扣规定未抵扣)用于幼儿园资产的修理,账面成本5736元;又将甲产品 300台调拨给外省的分支机构用于销售。本月取得的相关发票已经通过认证,购销货物适用税率均为17%。该企业本月应纳增值税()元。
A. 26975.1
B. 24131.2
C. 28143.4
D. 26000.7
某烟厂为一般纳税人,2003年5月将从某国有农场购进自产的烟叶委托甲企业加工烟丝,收购凭证上列示的购进价格为96800元,支付运费1500元(取得符合抵扣规定的运费发票),支付不含税加工费14500元,并取得增值税专用发票;本月收回加工的已税烟丝,全部对外销售,取得不含税销售收入170200元。本月取得的相关凭证均已通过认证。该烟厂上述业务应纳增值税和消费税合计()元。
A. 56684.7
B. 62122.9
C. 107745
D. 59401.8
Part A
Directions: Read the following three texts. Answer the questions on each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1.
Unless we spend money to spot and prevent asteroids (小行星) now, one might crash into Earth and destroy life as we know it, say some scientists.
Asteroids are bigger versions of the meteoroids (流星) that race across the night sky. Most orbit the sun far from Earth and don't threaten us. But there are also thousands of asteroids whose orbits put them on a collision course with Earth.
Buy $ 50 million worth of new telescopes right now. Then spend $10 million a year for the next 25 years to locate most of the space rocks. By the time we spot a fatal one, the scientists say, we'll have a way to change its course.
Some scientists favor pushing asteroids off course with nuclear weapons. But the cost wouldn't be cheap.
Is it worth it? Two things experts consider when judging any risk are: 1) How likely the event is; and 2) How bad the consequences if the event occurs. Experts think an asteroid big enough to destroy lots of life might strike Earth once every 500, 000 years. Sounds pretty rare— but if one did fall, it would be the end of the world. "If we don't take care of these big asteroids, they'll take care of us, "says one scientist. "It's that simple. "
The cure, though, might be worse than the disease. Do we really want fleets of nuclear weapons sitting around on Earth? "The world has less to fear from doomsday (毁灭性的) rocks than from a great nuclear fleet set against them, "said a New York Times article.
What does the passage say about asteroids and meteoroids?
A. They are heavenly bodies different in composition.
B. They are heavenly bodies similar in nature.
C. There are more asteroids than meteoroids.
D. Asteroids are more mysterious than meteoroids.