電大納稅籌劃期末復(fù)習(xí)試卷及分析答案小抄【打印版-全文預(yù)覽
【正文】 ll Association (NBA), with Podoloff its first missioner. The seventeenteam league struggled at first but soon reduced its size and gained stability, in large part because of Mikan39。s development: zone defenses, the weave, the passing game, and the fast break. In the decade preceding World War II, five events changed college basketball and allowed it to bee a major spectator sport. In 1929, the rules mittee 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 City 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 onehanded shot to an amazed Garden audience and became the first major collegiate star. Soon thereafter, Luisetti scored an incredible fifty points against Duquesne, thus ending the East39。s Philadelphia SPHAs (South Philadelphia Hebrew Association)。s World Basketball Association, before the WNBA debuted in 1997 with the support of the NBA. James Naismith, originally from Almonte, Ontario, invented basketball at the International YMCA Training School in Springfield, 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 Naismith39。s basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a pergame basis, and this league and others were hurt by the poor quality of games and the everchanging players on a team. After the Great Depression, a new NBL was anized in 1937, and the Basketball Association of America was anized 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。s 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 game 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 (Kareem AbdulJabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The women39。 England in 1894。s 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, but there was to be no physical contact between players。s games measures in (7576 cm) in circumference, and a women39。 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(wàn)元。 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(wàn)元／年。 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。以上述甲企業(yè)為例，若甲企業(yè)營(yíng)業(yè)狀況相當(dāng)好，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)。因此，對(duì)于開(kāi)發(fā)普 通住宅的房地產(chǎn)企業(yè)在確定銷(xiāo)售價(jià)格時(shí)，要充分考慮提高售價(jià)帶來(lái)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 。因此，納稅人在銷(xiāo)售過(guò)程中，可以考慮增加銷(xiāo)售環(huán)節(jié)，將高增值額分解成低增值額，通過(guò)這種方式，可以將高增值率調(diào)節(jié)到低增值率范圍來(lái)有效降低土地增值稅稅率。 四 .簡(jiǎn)答題 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(guò)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。）（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%= 分開(kāi)核算時(shí)：稅率 12％的小汽車(chē)應(yīng)納消費(fèi)稅額 4000*12%= 稅率 20％的小汽車(chē)應(yīng)納消費(fèi)稅額 4000*20%= 應(yīng)納消費(fèi)稅額合計(jì) 480+800= 分別核算比合并核算節(jié)稅 18001280= 決策依據(jù)：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。故方案二較好 紅星 汽車(chē)有限公司，既生產(chǎn)稅率為 12％的小汽車(chē)，又生產(chǎn)稅率為 20％的小汽車(chē)。請(qǐng)進(jìn)行稅收籌劃。超市屬小規(guī)模納稅人。 計(jì)算題 康康 歌舞廳是一家大型娛樂(lè)場(chǎng)所，每月點(diǎn)歌等收入 50 萬(wàn)元左右，組織歌舞表演收入 150 萬(wàn)元左右，提供水酒煙等商品收入 50 萬(wàn)元左右，歌舞城總營(yíng)業(yè)額合計(jì) 250 萬(wàn)元左右。 （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(xiāo)售水酒煙的部門(mén)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(mén)獨(dú)立成一家獨(dú)立核算的文藝公司。該項(xiàng)業(yè)務(wù)屬于混合銷(xiāo)售行為，接收機(jī)的銷(xiāo)售額占到總銷(xiāo)售額的 60%。這樣，營(yíng)業(yè)稅應(yīng)稅勞務(wù)銷(xiāo)售額占到總銷(xiāo)售額的 80%） 答：方案一增值稅銷(xiāo)項(xiàng)稅額（ 2400+800+800） *17%*500= 假定信息接收機(jī)是按進(jìn)價(jià)賣(mài)出，則進(jìn)項(xiàng)稅為 2400*1
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