最新電大納稅籌劃期末復(fù)習(xí)試卷及分析答案小抄

1、計(jì)算題1、康康歌舞廳是一家大型娛樂場(chǎng)所，每月點(diǎn)歌等收入50萬元左右，組織歌舞表演收入150萬元左右，提供水酒煙等商品收入50萬元左右，歌舞城總營(yíng)業(yè)額合計(jì)250萬元左右。其水酒煙等商品銷售收入占總營(yíng)業(yè)額不足50%，統(tǒng)一繳納營(yíng)業(yè)稅。請(qǐng)進(jìn)行稅收籌劃。（本題6分：方案一2分，方案二2分，結(jié)論及依據(jù)2分）（提示：歌舞廳營(yíng)業(yè)稅率為20%方案一：未進(jìn)行籌劃方案二：歌舞城將銷售水酒煙的部門獨(dú)立成一家獨(dú)立核算的小型超市，將組織歌舞表演的部門獨(dú)立成一家獨(dú)立核算的文藝公司。超市屬小規(guī)模納稅人。）答：方案一：應(yīng)納稅額（50+150+50）*20%=50.00方案二：應(yīng)納營(yíng)業(yè)稅稅額50*20%+150*3%=14.5

2、應(yīng)納增值稅稅額50*4%=2 應(yīng)納稅額合計(jì)14.5+2=16.52、大星科技公司主要提供證券實(shí)時(shí)行情的服務(wù)，所銷售的信息接收機(jī)每臺(tái)2400元(不含稅)，安裝調(diào)試費(fèi)每次800元，服務(wù)費(fèi)每年800元。該公司預(yù)計(jì)2007年9月份可以安裝500臺(tái)。該項(xiàng)業(yè)務(wù)屬于混合銷售行為，接收機(jī)的銷售額占到總銷售額的60%。請(qǐng)進(jìn)行稅收籌劃。（本題6分：方案一2分，方案二2分，結(jié)論及依據(jù)2分）（提示： 方案一：未進(jìn)行稅收籌劃。 方案二：銷售經(jīng)理提出了一項(xiàng)促銷建議，增加了信息服務(wù)的內(nèi)容，不僅包括證券信息，將外匯、期貨、餐飲、旅游、打折商品均納入提供的信息范圍，同時(shí)提高年服務(wù)費(fèi)為2400元，安裝調(diào)試費(fèi)仍為800元，但信息接

3、收機(jī)由于生產(chǎn)廠商增多，競(jìng)爭(zhēng)激烈而將為每臺(tái)800元。這樣，營(yíng)業(yè)稅應(yīng)稅勞務(wù)銷售額占到總銷售額的80%）答：方案一增值稅銷項(xiàng)稅額（2400+800+800）*17%*500=340000.00 假定信息接收機(jī)是按進(jìn)價(jià)賣出，則進(jìn)項(xiàng)稅為2400*17%*500=204000.00 應(yīng)納增值稅稅額為340000-204000=136000.00方案二應(yīng)納稅額合計(jì)（800+800+2400）*5%*500=100000籌劃比未籌劃節(jié)稅136000-100000=36000元可見，即使增值稅進(jìn)項(xiàng)稅能夠按最高可能抵扣繳納增值稅的負(fù)擔(dān)也高于營(yíng)業(yè)稅，原因在于服務(wù)部分無進(jìn)項(xiàng)稅抵扣，要按17%繳稅。故方案二較好3、紅星

4、汽車有限公司，既生產(chǎn)稅率為12的小汽車，又生產(chǎn)稅率為20的小汽車。2009年銷售額合計(jì)8000萬元，企業(yè)未分開核算，按20%的稅率計(jì)交了消費(fèi)稅。請(qǐng)進(jìn)行納稅籌劃。（提示：方案一為合并核算；方案二為分開核算，分開核算時(shí)可自行設(shè)定不同稅率下的營(yíng)業(yè)額。）（本題6分：方案一2分，方案二2分，結(jié)論及依據(jù)2分）答：合并核算時(shí)應(yīng)納的消費(fèi)稅：8000*20%=1600.00分開核算時(shí)：稅率12的小汽車應(yīng)納消費(fèi)稅額4000*12%=480.00 稅率20的小汽車應(yīng)納消費(fèi)稅額4000*20%=800.00 應(yīng)納消費(fèi)稅額合計(jì)480+800=1280.00分別核算比合并核算節(jié)稅1800-1280=520.00決策依據(jù)：

5、兼營(yíng)不同稅率應(yīng)稅消費(fèi)品，應(yīng)當(dāng)分別核算，否則將從高適用稅率。決策結(jié)論：進(jìn)行稅收籌劃比未進(jìn)行節(jié)稅50-16.5=33.5萬元,故方案二比較好.4、福建三明固特汽車輪胎有限公司主要生產(chǎn)和銷售各類型的汽車輪胎，其公司地址為三明閩江路22號(hào)，法定代表人為張富來，其稅號(hào)為350402220968667，適用的企業(yè)所得稅稅率為25%。該企業(yè)實(shí)行查賬征收方式納稅，據(jù)實(shí)預(yù)繳。（本題12分，數(shù)據(jù)每空1分、時(shí)間和簽名合計(jì)1分）相關(guān)資料：第三季度本年累計(jì)營(yíng)業(yè)收入18300000.0059300000.00營(yíng)業(yè)成本16800000.0054500000.00利潤(rùn)總額1200000.004500000.00根據(jù)上述資料，

6、2008年10月9日辦理第三季度企業(yè)所得稅納稅申報(bào)。四.簡(jiǎn)答題1、什么是稅收籌劃？稅收籌劃的特點(diǎn)有哪些？（7分）答案 ：納稅籌劃是指在保障國(guó)家利益的前提下，在稅法允許的范圍內(nèi)，在納稅義務(wù)發(fā)生之前通過對(duì)投資、經(jīng)營(yíng)、理財(cái)?shù)冗M(jìn)行周密籌劃，實(shí)現(xiàn)納稅最小化、企業(yè)價(jià)值最大化的一種經(jīng)濟(jì)行為。稅收籌劃具有合法性、籌劃性、整體性、目的性、專業(yè)性和風(fēng)險(xiǎn)性等特點(diǎn)。2、簡(jiǎn)述土地增值稅的籌劃方法。（7分）答案：土地增值稅的籌劃方法如下：（1）利用分設(shè)公司的方式進(jìn)行籌劃-拆分增值額控制增值率；當(dāng)前我國(guó)土地增值稅采用的是四級(jí)超率累進(jìn)稅率，即轉(zhuǎn)讓房地產(chǎn)的收入越高，其增值率越高，適用的稅率就越高，繳納稅款就越多。因此，納稅人在

7、銷售過程中，可以考慮增加銷售環(huán)節(jié)，將高增值額分解成低增值額，通過這種方式，可以將高增值率調(diào)節(jié)到低增值率范圍來有效降低土地增值稅稅率。在實(shí)際操作中，房地產(chǎn)企業(yè)可以單獨(dú)成立銷售公司，將增值額在兩公司之間進(jìn)行調(diào)整，來降低稅率。（2）巧用扣除項(xiàng)目進(jìn)行籌劃-借款利息扣除方法的運(yùn)用土地增值稅暫行條例實(shí)施細(xì)則關(guān)于房地產(chǎn)開發(fā)費(fèi)用中的利息支出做了明確規(guī)定，房地產(chǎn)企業(yè)在實(shí)際籌劃中，要根據(jù)自身資本結(jié)構(gòu)特點(diǎn)，選擇最優(yōu)的扣除方法。如果資產(chǎn)負(fù)債率較高，外借資金比例較大，利息費(fèi)用比重較大，應(yīng)該選擇據(jù)實(shí)扣除的方法，反之，限額扣除的方法更有利（3）利用稅收優(yōu)惠政策進(jìn)行籌劃-利用普通標(biāo)準(zhǔn)住宅起征點(diǎn)土地增值稅暫行條例實(shí)施細(xì)則關(guān)于建

8、造普通標(biāo)準(zhǔn)住宅的稅收優(yōu)惠政策如下：增值額未超過扣除項(xiàng)目金額20%的，免征他的增值稅；如果超過20%的，應(yīng)就其全部增值額按規(guī)定計(jì)稅。因此，對(duì)于開發(fā)普通住宅的房地產(chǎn)企業(yè)在確定銷售價(jià)格時(shí)，要充分考慮提高售價(jià)帶來的收益與多繳稅款或減少收入與少繳稅款之間做出比較，做出最優(yōu)籌劃方案。3、簡(jiǎn)述營(yíng)業(yè)稅轉(zhuǎn)嫁式籌劃的方法？（8分）答案：進(jìn)行營(yíng)業(yè)稅稅負(fù)轉(zhuǎn)嫁可以從三個(gè)方面入手：（1）企業(yè)與企業(yè)之間進(jìn)行轉(zhuǎn)嫁。假設(shè)甲企業(yè)為一服務(wù)業(yè)，若其營(yíng)業(yè)狀況不佳，則很難通過服務(wù)將營(yíng)業(yè)稅轉(zhuǎn)嫁給接受服務(wù)的消費(fèi)者，而只能千方百計(jì)地將稅負(fù)轉(zhuǎn)嫁給賣者，以減輕自己的稅收負(fù)擔(dān)。（2）企業(yè)與個(gè)人之間進(jìn)行轉(zhuǎn)嫁。以上述甲企業(yè)為例，若甲企業(yè)營(yíng)業(yè)狀況相當(dāng)好，

9、消費(fèi)者也愿意在此消費(fèi)，則甲企業(yè)就具備了前轉(zhuǎn)的條件，即將營(yíng)業(yè)稅轉(zhuǎn)嫁給消費(fèi)者，由眾多的消費(fèi)者共同承擔(dān)。但甲企業(yè)應(yīng)掌握好提價(jià)的幅度，若提價(jià)幅度過大，可能傷害消費(fèi)者的積極性，反而降低了營(yíng)業(yè)利潤(rùn)，得不償失，若提價(jià)幅度過小，則轉(zhuǎn)嫁效果不明顯。（3）企業(yè)內(nèi)部轉(zhuǎn)嫁。仍以甲企業(yè)為例，甲企業(yè)可以通過提高服務(wù)質(zhì)量、降低營(yíng)業(yè)成本等手段來自我消化所承擔(dān)的稅收，這樣，也就不至于影響整個(gè)經(jīng)濟(jì)過程的運(yùn)行。企業(yè)在進(jìn)行營(yíng)業(yè)稅轉(zhuǎn)嫁籌劃時(shí)，應(yīng)同時(shí)考慮三種不同的轉(zhuǎn)嫁方式，并結(jié)合自身的特點(diǎn)，選擇適合自己的轉(zhuǎn)嫁方式。4、某大型國(guó)有企業(yè)(簡(jiǎn)稱A企業(yè))因產(chǎn)品轉(zhuǎn)型、企業(yè)改制，造成部分房產(chǎn)主要是倉(cāng)庫(kù)閑置，下崗失業(yè)人員增加，為了盤活資產(chǎn)，增加效益，

10、該企業(yè)準(zhǔn)備對(duì)閑置的房產(chǎn)進(jìn)行經(jīng)營(yíng)。該企業(yè)的基本情況為：閑置房產(chǎn)建于1970年，原值3000萬元(現(xiàn)在市場(chǎng)價(jià)也在3000萬元左右)，使用年限40年，無殘值，年折舊75萬元；對(duì)閑置的房產(chǎn)進(jìn)行整修，組織下崗失業(yè)人員進(jìn)行物業(yè)管理，管理成本50萬元年；物流公司B擬租賃該房產(chǎn)，作為物流周轉(zhuǎn)、倉(cāng)儲(chǔ)貨物之用。為了便于分析，不考慮其他經(jīng)營(yíng)業(yè)務(wù)、資金時(shí)間價(jià)值及其他稅種的影響，A企業(yè)城建稅稅率7，教育費(fèi)附加為3。 A企業(yè)擬采用經(jīng)營(yíng)方式對(duì)物流公司B出租，合同為1000萬元年。 納稅合計(jì)=55+120+231=406(萬元)。根據(jù)提供的資料，為A企業(yè)設(shè)計(jì)納稅籌劃方案。（8分）答案：方案一：建議A企業(yè)將租賃合同分解為租賃和

11、物業(yè)管理服務(wù)兩項(xiàng)合同，租賃合同金額800萬元年，物業(yè)管理服務(wù)合同金額200萬元年。 方案二：B公司在接受A企業(yè)物業(yè)管理服務(wù)的同時(shí)，還招聘人員對(duì)倉(cāng)儲(chǔ)的貨物進(jìn)行收發(fā)保管，一年另支付收發(fā)保管費(fèi)50萬元。A企業(yè)從物業(yè)管理人員中抽調(diào)部分精干人員加強(qiáng)對(duì)B公司倉(cāng)儲(chǔ)貨物知識(shí)的學(xué)習(xí)，對(duì)B公司的貨物進(jìn)行全方位的倉(cāng)儲(chǔ)保管服務(wù)。請(qǐng)您刪除一下內(nèi)容，O(_)O謝謝！2016年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Basketball can make a true claim to being the only major sport that is an American inventio

12、n. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Womens National Basketball Associa

13、tion (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. Th

14、e principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basket-balls range in size from 28.5-30 in (72-76 cm) in circumference, and in weight from 18-22 oz (510-624

15、g). For players below the high school level, a smaller ball is used, but the ball in mens games measures 29.5-30 in (75-76 cm) in circumference, and a womens ball is 28.5-29 in (72-74 cm) in circumference. The covering of the ball is leather, rubber, composition, or synthetic, although leather cover

16、s only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the balls bounce. Inside the covering or casing, a rubber bladder holds air. The ba

17、ll must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 49-54 in (1.2-1.4 m) when it is dropped on a solid wooden floor from a starting height of 6 ft (1.80 m) measured from the bottom of the ball. The factory must test the balls, and the air

18、pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere commands considerable attention. Basketball is one of few sports with a known date of birth. On Dece

19、mber 1, 1891, in Springfield, Massachusetts, James Naismith hung two half-bushel peach baskets at the opposite ends of a gymnasium and out-lined 13 rules based on five principles to his students at the International Training School of the Young Mens Christian Association (YMCA), which later became S

20、pringfield College. Naismith (1861-1939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the hand-eye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of baske

21、tball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper,

22、on January 15,1892. Naismiths five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players,

23、but there was to be no physical contact between players; the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymna

24、siums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players; smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the

25、 rules. The YMCA lost interest in supporting the game because 10-20 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at scho

26、ols and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismiths original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893; England in 1894; Australia, China, and India between 1

27、895 and 1900; and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed le

28、ss than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948; its construction and size of 30 in (76 cm) were ruled official in 1949. The rule-setters came from several groups early in the 1900s. Colleges and universities established their rules committees i

29、n 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National

30、 Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rule-making responsibilities for junior colleges, colleges, and the Arm

31、ed Forces, with a similar committee holding jurisdiction over womens basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the g

32、ame truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (K

33、areem Abdul-Jabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The womens game changed radically in 1971 when separate rules for women were modified to more closely resemble the mens game. Television interest followed the wome

34、n as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably become the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts bask

35、etball internationally and has also spurred the womens game by recognizing it as an Olympic event in 1976. Again, television coverage of the Olympics has been exceptionally important in drawing attention to international teams. The first professional mens basketball league in the United States was t

36、he National Basketball League (NBL), which debuted in 1898. Players were paid on a per-game basis, and this league and others were hurt by the poor quality of games and the ever-changing players on a team. After the Great Depression, a new NBL was organized in 1937, and the Basketball Association of

37、 America was organized in 1946. The two leagues came to agree that players had to be assigned to teams on a contract basis and that high standards had to govern the game; under these premises, the two joined to form the National Basketball Association (NBA) in 1949. A rival American Basketball Assoc

38、iation (ABA) was inaugurated in 1967 and challenged the NBA for college talent and market share for almost ten years. In 1976, this league disbanded, but four of its teams remained as NBA teams. Unification came just in time for major television support. Several womens professional leagues were atte

39、mpted and failed, including the Womens Professional Basketball League (WBL) and the Womens World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Al-monte, Ontario, invented basketball at the International YMCA Training School in Sp

40、ringfield, Massachusetts, in 1891. The game was first played with peach baskets (hence the name) and a soccer ball and was intended to provide indoor exercise for football players. As a result, it was originally a rough sport. Although ten of Naismiths original thirteen rules remain, the game soon c

41、hanged considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first five-man teams played at the University of Chicago. Baskets were now const

42、ructed of twine nets but it was not until 1906 that the bottom of the nets were open. In 1897, the dribble was first used, field goals became two points, foul shots one point, and the first professional game was played. A year later, the first professional league was started, in the East, while in 1

43、900, the first intercollegiate league began. In 1910, in order to limit rough play, it was agreed that four fouls would disqualify players, and glass backboards were used for the first time. Nonetheless, many rules still differed, depending upon where the games were played and whether professionals,

44、 collegians, or YMCA players were involved. College basketball was played from Texas to Wisconsin and throughout the East through the 1920s, but most teams played only in their own regions, which prevented a national game or audience from developing. Professional basketball was played almost exclusi

45、vely in the East before the 1920s, except when a team would barnstorm into the Midwest to play local teams, often after a league had folded. Before the 1930s very few games, either professional or amateur, were played in facilities suitable for basketball or with a perfectly round ball. Some were pl

46、ayed in arenas with chicken wire separating the players from fans, thus the word cagers, others with posts in the middle of the floor and often with balconies overhanging the corners, limiting the areas from which shots could be taken. Until the late 1930s, all players used the two-hand set shot, an

47、d scores remained low. Basketball in the 1920s and 1930s became both more organized and more popular, although it still lagged far behind both baseball and college football. In the pros, five urban, ethnic teams excelled and played with almost no college graduates. They were the New York Original Ce

48、ltics; the Cleveland Rosenblums, owned by Max Rosenblum; Eddie Gottliebs Philadelphia SPHAs (South Philadelphia Hebrew Association); and two great black teams, the New York Renaissance Five and Abe Sapersteins Harlem Globetrotters, which was actually from Chicago. While these teams had some notable

49、players, no superstars, such as Babe Ruth, Jack Dempsey, or Red Grange, emerged to capture the publics attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wi

50、sconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the games development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college bask

51、etball and allowed it to become a major spectator sport. In 1929, the rules committee reversed a decision that would have outlawed dribbling and slowed the game considerably. Five years later, promoter Edward Ned Irish staged the first intersectional twin bill in Madison Square Garden in New York Ci

52、ty and attracted more than 16,000 fans. He demonstrated the appeal of major college ball and made New York its center. In December 1936, Hank Luisetti of Stanford revealed the virtues of the one-handed shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Lui

53、setti scored an incredible fifty points against Duquesne, thus ending the Easts devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 193

54、8, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic

55、 Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behind-the-back dribbl

56、e and pass also appeared, as did exceptional big men. Bob Kurland at Oklahoma A&M was almost seven feet tall and George Mikan at DePaul was six feet ten inches. While Kurland had perhaps the better college career and played in two Olympics, he chose not to play professional ball, whereas Mikan becam

57、e the first dominant star in the pros. Their defensive play inspired the rule against goal tending (blocking a shot on its downward flight). Adolph Rupp, who played under Phog Allen, also coached the first of his many talented teams at Kentucky in that decade. However, in 1951, Rupp and six other co

58、aches suffered through a point-shaving scandal that involved thirty-two players at seven colleges and seriously injured college basketball, particularly in New York, where four of the seven schools were located. While the game survived, the NCAA moved its tournament away from Madison Square Garden t

59、o different cities each year and the NITs prestige began to decline. Professional basketball remained a disorganized and stodgy sport up until the late 1940s, with barnstorming still central to the game and most players still using the set shot. In 1946, however, hockey owners, led by Maurice Podolo

60、ff, created the Basketball Association of America (BAA) in the East to fill their arenas, but few fans came, even after Joe Fulks of Philadelphia introduced the jump shot. The BAAs rival, the National Basketball League, had existed since the 1930s, had better players, like Mikan of the Minneapolis L