题目内容
位于县城的某内资原煤生产企业为增值税一般纳税人，2013年10月发生以下业务：(1)购进挖掘机一台，取得的增值税专用发票上注明的价款为60万元，增值税税款为10.2万元；支付运费取得增值税专用发票上注叫增值税0.28万元。(2)购进低值易耗品，取得的增值税专用发票上注明的增值税税额为8万元。(3)开采原煤10000吨。采取分期收款方式销售原煤9000吨，每吨不含税单价500元。购销合同约定，本月应收取1/3的价款，但实际只收取不含税价款120万元。另支付给运输公司(增值税一般纳税人)运费6万元，取得增值税专用发票。(4)为职工宿舍供暖，使用本月开采的原煤200吨；另将本月开采的原煤500吨无偿赠送给某有长期业务往来的客户。(5)销售开采原煤过程中伴采的天然气125干立方米，取得不含税销售额25万元。(6)月末盘点时发现月初购进的低值易耗品的1/5因管理不善而丢失。(说明：取得的相关票据在本月通过主管税务机关认证并申报抵扣；增值税月初留抵税额为0；假设该煤矿所在地原煤的资源税税额为5元/吨，天然气资源税税率为5%。)[问题] 计算该企业2013年10月的增值税销项税额。
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某旅游开发有限公司2013年8月1日开业，当月发生有关业务及收入如下：(1)旅游景点门票收入300万元；(2)景区索道客运收入80万元；(3)民俗文化村项目表演收入50万元；(4)与甲企业签订合作经营协议：以景区内价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属旅游公司所有)，按照约定旅游公司每月收取20万元的固定收入；(5)与乙企业签订协议，准予其生产的旅游产品进入公司非独立核算的商店(增值税小规模纳税人)销售，一次性收取进场费10万元，当月该产品零售收入8万元，开具旅游公司普通发票。[问题] 计算商店应缴纳的增值税及营业税。
Many women feel additional stress when they must decide what they feel is best for their families or what is best for their career. Lawyer Lisa Kay Bennett is 1 searching for a job. Ms. Bennett has fourteen years of experience as a Federal judge clerk. 2 , after sending fifty resumes to various firms and companies, she has received only two 3 for low-paying positions. The problem is the fact that this highly 4 lawyer took seven years off to 5 her children.According to Sylvia Hewlett, president of the Center for Work-Life Policy, 6 a woman takes time off to care for children or an older parent, 7 tend to "see these people as less than fully 8 . It"s as though their identity is 9 ."This circumstance only increases the work-life balance 10 experienced by many women employees.Research 11 by the Kenexa Research Institute (KRI), a division of Kenexa, 12 how male and female workers perceive work-life balance and found that women are more 13 than men in how they perceive 14 their companies make to help them balance work and life responsibilities. The report is 15 on the analysis of data drawn from a 16 sample of 10,000 U.S. workers who were the 17 of WorkTrends, KRI"s annual survey of worker 18 .The results indicated a shift 19 women"s perceptions about work-fife balance. In the past, women often found it more difficult to 20 balance due to the fierce competition at work and demands at home.
某出口企业系增值税一般纳税人，出口业务适用“免抵退”税政策，其生产的产品适用增值税税率为17%，出口退税率为11%。2013年10月份生产销售情况如下： (1)采购一批原材料，取得的增值税专用发票上注明价款为1600000元，增值税税款为272000元，材料已入库，款项已经支付。 (2)本月内销货物取得不含增值税销售额为273411.76元，款项已经收到。 (3)本月出口货物的销售额为1436000元(出口货物离岸价格)，款项尚未收到。 [问题] 假设上期留抵税额为0，根据以上资料，计算当期应纳或应退增值税税额，并作出相关会计处理。
Many women feel additional stress when they must decide what they feel is best for their families or what is best for their career. Lawyer Lisa Kay Bennett is 1 searching for a job. Ms. Bennett has fourteen years of experience as a Federal judge clerk. 2 , after sending fifty resumes to various firms and companies, she has received only two 3 for low-paying positions. The problem is the fact that this highly 4 lawyer took seven years off to 5 her children.According to Sylvia Hewlett, president of the Center for Work-Life Policy, 6 a woman takes time off to care for children or an older parent, 7 tend to "see these people as less than fully 8 . It"s as though their identity is 9 ."This circumstance only increases the work-life balance 10 experienced by many women employees.Research 11 by the Kenexa Research Institute (KRI), a division of Kenexa, 12 how male and female workers perceive work-life balance and found that women are more 13 than men in how they perceive 14 their companies make to help them balance work and life responsibilities. The report is 15 on the analysis of data drawn from a 16 sample of 10,000 U.S. workers who were the 17 of WorkTrends, KRI"s annual survey of worker 18 .The results indicated a shift 19 women"s perceptions about work-fife balance. In the past, women often found it more difficult to 20 balance due to the fierce competition at work and demands at home.
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