问答题

某外贸企业为增值税一般纳税人,具有进出口经营权。2013年3月发生相关经营业务如下:
(1)购进衬衫一批,价款300万人民币,取得专用发票,该批衬衫当月全部出口,出口离岸价为人民币500万元;
(2)从日化工厂购进化妆品一批,专用发票上注明价款200万元,增值税34万元,当月全部出口到日本,出口离岸价为人民币350万元;
(3)进口化妆品一批,支付国外的买价220万元、购货佣金6万元、国外的经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元,已取得海关的完税凭证;
(4)销售给国内某公司一批西装,开出的增值税专用发票上注明的价款为2100万元;
(5)进口l0辆小轿车用于销售,海关审定的关税完税价格为25万元/辆。
(本月购进货物取得的增值税专用发票均通过认证。衬衫和化妆品增值税退税率为13%,化妆品的关税税率20%,消费税税率为30%,小轿车关税税率28%,消费税税率9%)
要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。(以万元为单位,计算过程及结果保留小数点后两位)
(1)计算该企业本月应缴纳车辆购置税;
(2)计算该企业本月进口业务应纳关税;
(3)计算该企业本月进口业务应纳消费税;
(4)计算该企业本月进口业务应纳增值税;
(5)计算该企业本月出口应退的增值税;
(6)计算该企业本月应向税务机关缴纳的增值税和消费税。

【参考答案】

(1)应纳车辆购置税为零,企业将进口小汽车用于销售,不用缴纳车辆购置税。
(2)进口化妆品应缴纳关税=(220......

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In a world where self-gratification is emphasized,empathy is in short supply but high demand Here,'s how to teach your kids how to have empathy.Empathy is one of those strange qualities-some thing almost everyone wants,but few know how to truly give or receive it.this is all the more reason to teach the next generation what it means to have empathy for those around them 1.While some children are gifted with naturally kind hearts,in most cases kids need to see empathy modeled by the adults around them.It begins with the way parents relate to their children.Parents who show an interest in the things that matter to their kids and respond to emotions in a positive and caring way are teaching the skill of empathy 2.When children have their emotional needs met,two things happen They learn how to meet the emotional needs of others and they are anchored in what they are receiving,meaning that they are secure enough to give to others when the need arises but first they need to receive.An empty jug cannot fill a cup.3.There is nothing like a real life example to model what you are teaching Look for situations that affect another person and talk to your kids about what it means to the people involved and how they might feel.For example,if you see an ambulance speed past,talk about how the family members of the sick person might be feeling 4.Younger kids in particular love to pretend that they are someone or something else.You can use ese fun times for teaching empathy.Get your kids playing the role of another person.This might be a character in a book or on tv,or even someone you know who has been througn a significant experience lately.You can act out the story together and ask your kids to stop and imagine how their character night have been feeling at any given moment.This will focus their attention on the emotions that another person might experience when in that situation.You can ask them to make faces that reflect the feelings of their character.5.Teaching your kids the difference between right and wrong from a young age gives them a strong internal moral compass that will direct them to make good choices.In situations that require a decision,help them to see how our choices and behavior affect others.Talk to them about how wrong doing harms others and help them to see the hurt and damage that it causes.It's a good idea to talk to them about the little things such as calling a sibling an unkind name that hurts her feelings or refusin to play with the leir brother when friends visit.When building a strong moral foundation,start small and begin with the basics.3选?
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