31.(1)A贊助越野車的計稅價格=2×8 ×(1+6%)÷(1-5%)=17.85(萬元)
(2)B銷項稅額=[(11.5+0.2)／(1+17%)× 120+8×(1+6%)／(1-5%)× 2+1.6 ×(1+10%)×70]× 17%=227.98(萬元)
(3)A應(yīng)納消費稅=[(11.5+0.2)／(1+17%)×120+2 × 8 ×(1+6%)÷(1-5%)I × 5%=60.89(萬元)
(4)B應(yīng)納增值稅=227.98-150=77.98(萬元)
32.(1)C取得工程價款應(yīng)納營業(yè)稅=200×3%：6(萬元)
(2)D該公司應(yīng)納的營業(yè)稅=200 × 3%+(5-4+2)×5%=6.15(萬元)
33.(1)D本月應(yīng)納消費稅=[200+74.88／(1+17%)]×10%=26.4(萬元)
(2)B銷項稅額=[200+(74.88+25)／(1+17%)]×17%+100 × 13%=61.51(萬元)
進項稅額：20.4+0.9 × 7%-30×120／150×17%=16.38(萬元)
應(yīng)納增值稅=61.51-16.38=45.13(萬元)
34.(1)A消費稅的計稅價格=20000(元)
(2)C應(yīng)納消費稅=20000 × 10%=2000(元)
35.(1)c進VI環(huán)節(jié)應(yīng)納的增值稅=2000000×(1+20%)÷(1-10%)×17%=453333(元)
(2)A進El環(huán)節(jié)應(yīng)納的消費稅=2000000 ×(1+20%)÷(1-10%)×10%=266667(元)
(3)D 銷售摩托車應(yīng)納的增值稅=[40000 × 70+3510／(1+17%)× 80]×17%-200000×17%-453333=29467(元)
36.B進項稅額轉(zhuǎn)出=(120 × 158 × 75%+9600)×17%=4049.4(元)
銷項稅額=500×160 × 17%+16000÷(1+4%)×2%=13907.69(元)
應(yīng)納稅額=13907.69+4049.4=17957.09(元)
37.B應(yīng)納資源稅=(95000+28)×9+54600 ×5.2=1139172(元)
收購未稅石油不屬于代扣代繳范圍。
38.B應(yīng)納營業(yè)稅=(80000+45000+35000-30000)× 5%=6500(元)
39.B應(yīng)納營業(yè)稅=(8+1.5+0.5)× 5%=0.5(元)
40.D應(yīng)納資源稅=(1200+500)× 10-700×5=13500(元)
41.C應(yīng)納消費稅=356 ×250=89000(元)(經(jīng)計算出廠價格在3000元以上)
應(yīng)納增值稅=[(2840+120)×356+15600÷(1+17%)]× 17%=181405.87(元)
合計=89000+181405.87=270405.87(元)
42.A應(yīng)納消費稅=[156 × 955+210÷(1+17%)× 366]×15%=32200.85(元)
43.c最低計稅價格=178000×(1-3／lO)× 100%=124600(元)
應(yīng)納車購稅=124600×10%=12460(元)
44.D應(yīng)納消費稅=15 × 1388×0.2+(12+3)× 1176 × 0.1=5928(元)
45.D應(yīng)納增值稅=(350+15600+6800+12050)÷(1+4%)× 4%=1338.46(元)
46.D應(yīng)納增值稅=960000 × 17%-345000 × 17%=104550(元)
47.D應(yīng)納資源稅=(3460+850÷40%)×2.5 ×70%=9773.75(元)
48.D應(yīng)納資源稅=451300 ×4=1805200(元)
代扣代繳資源稅=5600 ×6=33600(元)
49.B應(yīng)納資源稅=(1000+1200×80%)×28-1500×6=45880(元)
50.A應(yīng)納車購稅=(235000+2340+24500)÷(1+17%)× 10%=22379.49(元)
51.C 應(yīng)納營業(yè)稅=1400÷2×3×5%+[320×(1+10%)]÷(1-3%)×3×3%=137.66(元)
52.D應(yīng)納營業(yè)稅=(200-45)× 5%=7.75(元)
銷項稅=1.4 × 17%=0.238(元)
53.C應(yīng)納稅額=356000×3+186000×3.5=1719000(元)
(2)B銷項稅額=[(11.5+0.2)／(1+17%)× 120+8×(1+6%)／(1-5%)× 2+1.6 ×(1+10%)×70]× 17%=227.98(萬元)
(3)A應(yīng)納消費稅=[(11.5+0.2)／(1+17%)×120+2 × 8 ×(1+6%)÷(1-5%)I × 5%=60.89(萬元)
(4)B應(yīng)納增值稅=227.98-150=77.98(萬元)
32.(1)C取得工程價款應(yīng)納營業(yè)稅=200×3%：6(萬元)
(2)D該公司應(yīng)納的營業(yè)稅=200 × 3%+(5-4+2)×5%=6.15(萬元)
33.(1)D本月應(yīng)納消費稅=[200+74.88／(1+17%)]×10%=26.4(萬元)
(2)B銷項稅額=[200+(74.88+25)／(1+17%)]×17%+100 × 13%=61.51(萬元)
進項稅額：20.4+0.9 × 7%-30×120／150×17%=16.38(萬元)
應(yīng)納增值稅=61.51-16.38=45.13(萬元)
34.(1)A消費稅的計稅價格=20000(元)
(2)C應(yīng)納消費稅=20000 × 10%=2000(元)
35.(1)c進VI環(huán)節(jié)應(yīng)納的增值稅=2000000×(1+20%)÷(1-10%)×17%=453333(元)
(2)A進El環(huán)節(jié)應(yīng)納的消費稅=2000000 ×(1+20%)÷(1-10%)×10%=266667(元)
(3)D 銷售摩托車應(yīng)納的增值稅=[40000 × 70+3510／(1+17%)× 80]×17%-200000×17%-453333=29467(元)
36.B進項稅額轉(zhuǎn)出=(120 × 158 × 75%+9600)×17%=4049.4(元)
銷項稅額=500×160 × 17%+16000÷(1+4%)×2%=13907.69(元)
應(yīng)納稅額=13907.69+4049.4=17957.09(元)
37.B應(yīng)納資源稅=(95000+28)×9+54600 ×5.2=1139172(元)
收購未稅石油不屬于代扣代繳范圍。
38.B應(yīng)納營業(yè)稅=(80000+45000+35000-30000)× 5%=6500(元)
39.B應(yīng)納營業(yè)稅=(8+1.5+0.5)× 5%=0.5(元)
40.D應(yīng)納資源稅=(1200+500)× 10-700×5=13500(元)
41.C應(yīng)納消費稅=356 ×250=89000(元)(經(jīng)計算出廠價格在3000元以上)
應(yīng)納增值稅=[(2840+120)×356+15600÷(1+17%)]× 17%=181405.87(元)
合計=89000+181405.87=270405.87(元)
42.A應(yīng)納消費稅=[156 × 955+210÷(1+17%)× 366]×15%=32200.85(元)
43.c最低計稅價格=178000×(1-3／lO)× 100%=124600(元)
應(yīng)納車購稅=124600×10%=12460(元)
44.D應(yīng)納消費稅=15 × 1388×0.2+(12+3)× 1176 × 0.1=5928(元)
45.D應(yīng)納增值稅=(350+15600+6800+12050)÷(1+4%)× 4%=1338.46(元)
46.D應(yīng)納增值稅=960000 × 17%-345000 × 17%=104550(元)
47.D應(yīng)納資源稅=(3460+850÷40%)×2.5 ×70%=9773.75(元)
48.D應(yīng)納資源稅=451300 ×4=1805200(元)
代扣代繳資源稅=5600 ×6=33600(元)
49.B應(yīng)納資源稅=(1000+1200×80%)×28-1500×6=45880(元)
50.A應(yīng)納車購稅=(235000+2340+24500)÷(1+17%)× 10%=22379.49(元)
51.C 應(yīng)納營業(yè)稅=1400÷2×3×5%+[320×(1+10%)]÷(1-3%)×3×3%=137.66(元)
52.D應(yīng)納營業(yè)稅=(200-45)× 5%=7.75(元)
銷項稅=1.4 × 17%=0.238(元)
53.C應(yīng)納稅額=356000×3+186000×3.5=1719000(元)