電大納稅籌劃期末復(fù)習(xí)試卷及分析答案小抄【打印版-預(yù)覽頁
【正文】 7%*500= 應(yīng)納增值稅稅額為 340000204000= 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 136000100000=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。（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)定不同稅率下的營業(yè)額。 （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) 營業(yè)收入 營業(yè)成本 利潤總額 根據(jù)上述資料， 2021 年 10 月 9 日辦理第三季度企業(yè)所得稅納稅申報(bào)。 （ 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。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。（ 2）企業(yè)與個(gè)人之間進(jìn)行轉(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。為了便于分析，不考慮其他經(jīng)營業(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％。（ 8 分） 答案： 方案一：建議 A企業(yè)將租賃合同分解為租賃和物業(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。s National Basketball Association (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. The 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. Basketballs range in size from in (7276 cm) in circumference, and in weight from 1822 oz (510624 g). For players below the high school level, a smaller ball is used, but the ball in men39。s Christian Association (YMCA), which later became Springfield College. Naismith (18611939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the handeye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. 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, on January 15,1892. Naismith39。s original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893。 its construction and size of 30 in (76 cm) were ruled official in 1949. The rulesetters came from several groups early in the 1900s. Colleges and universities established their rules mittees in 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 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 rulemaking responsibilities for junior colleges, colleges, and the Armed Forces, with a similar mittee holding jurisdiction over women39。s 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 men39。s Professional Basketball League (WBL) and the Women39。 Eddie Gottlieb39。s 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 Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the game39。s prestige began to decline. Professional basketball remained a disanized 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 Podoloff, 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 B
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