新编税收实务(实训部分)(第五版)答案-全.docx

新编税收实务(实训部分)(第五版)答案-全.docx实训答案第一篇税收简介任务1税收基础一、 、 、 &%+任务2增值税纳税实务一、 &(答案改为1650)、、判断题1・&、计算题(+)/(1+17%)X17%+(++)/(1+17%)X17%=++=17」292万元进项税额=+-5X17%==-=•销项税额=%+%+%+%==+(2+)X7%+34+==-=-=500X17%+8X17%==200X17%+(+)X7%==-==170+468/(1+17%)X17%=238万元进项税额二85+(2+)X7%+-3X17%-1X17%==238-==(1200+8+50+10)X17%+1」7/(l+17%)X17%==102+(3+)X7%==-==%==17万元应纳税额=-17==51万元进项税额=17+%==51-=&免抵退税不得免征和抵扣税额=(17%・13%)=820X17%-(320+%+23・)=-(-)=-=%=・・・当期应退税额==-==40+20=60力元当期关税税额=60X15%=9万元当期应纳进口增值税税额二(60+9)X17%==80X17%-==42X17%==+3X7%++42X13%-8X2X17%+==-=、综合题应纳税额=[(60000+600+7000)/(1+3%)]X3%+360==+/(1+4%)X4%X50%+18X17%==++(-)X7%++=-=/(1+17%)X17%+3800X60/(1+17%)X17%+80000/(1+17%)X17%+2100X100/(1+17%)X17%+(7800+50)/(1+17%)X17%==17000-6000X17%=15980元应纳税额=-15980==278200X17%+176800+132600=356694元进项税额=319600+2180X7%+850-1870+1000X7%+59500==356694・==[100+90+60+8+200X(1-5%)+5/(1+17%)X17%]X17%=7