【正确答案】正确答案:张某出租住房应该缴纳营业税,应纳营业税=4000×3%×50%=60(元) 汽车租赁公司应该缴纳增值税,增值税销项税额=5000÷1.17×17%=726.50(元) The rental income that Mr.Zhang received is subject to sales tax.The amount=4000×3%×50%=60(元) The car rental company should pay value added tax on sales=5000÷1.17×17%=726.50(元)
【答案解析】
问答题
计算影院电影票收入应缴纳的增值税。
【正确答案】正确答案:影院电影票收入应缴纳的增值税=120÷(1+3%)×3%=3.50(元) Cinema should pay value added tax for incomes from movie tickets.The amount=120÷(1+3%)×3%=3.50(元)
【答案解析】
问答题
说明电信公司应该缴纳营业税还是增值税,并计算应纳的营业税或增值税销项税额。
【正确答案】正确答案:增值税销项税额=70÷1.11×11%+30÷1.06×6%=8.64(元) Value added tax on sales=70÷1.11×11%+30÷1.06×6%=8.64(元) 【Analysis】The telecommunication company should pay value added tax fortelecommunications service provided,however,the mobile fee exchanged by store credit is exempt from value added tax.
【答案解析】解析:电信公司提供电信服务应该缴纳增值税,其中用积分兑换话费不征收增值税。
问答题
说明A公司应该缴纳营业税还是增值税,并计算应纳的营业税或增值税销项税额。
【正确答案】正确答案:A公司提供的代订宾馆服务应该按照服务业缴纳营业税。应纳营业税=(600—580)×5%=1(元) Hotel reservation service provided by A company is subject to service industry sales tax.The amount=(600—580)×5%=1(元)
【答案解析】
问答题
博物馆取得的收入应缴纳的营业税。
【正确答案】正确答案:博物馆取得的收入免征营业税。 Income that museum received is exempt from sales tax.
【答案解析】
问答题
景区取得收入应缴纳的营业税。
【正确答案】正确答案:景区取得收入应缴纳的营业税=300×3%=9(元) Income that sights received is subject to sales tax.The amount=300×3%=9(元)