財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德（第二版）模塊三綜合測(cè)試答案

模塊三稅收法律制度綜合測(cè)試答案一、判斷題1.×2.√3.×4.×5.×6.√7.√8.×9.√10.√二、單項(xiàng)選擇題1.D2.D3.C4.A5.A6.D7.D8.A9. C10.D三、多項(xiàng)選擇題1.ABCD2.BC3.ABCD4.ABCD5ABC6.CD7.CD8.AB9.BCD10.ABCDE四、技能訓(xùn)練業(yè)務(wù)1(1)當(dāng)期銷項(xiàng)稅額=53÷(1+6％)×6％=3(萬元)(2)當(dāng)期進(jìn)項(xiàng)稅額=1.6+0．36+0.054=2.014(萬元)(3)一般計(jì)稅方法的應(yīng)納稅額=3-2.014=0.986(萬元)(4)簡易方法的應(yīng)納稅額=3÷(1+3％)×2％=0.058(萬元)(5)應(yīng)納增值稅額0.986+0.058=1.044(萬元)業(yè)務(wù)2(1)當(dāng)月銷項(xiàng)稅額=100x16％+106÷(1+6％)x6％=22(萬元)(2)出售拖車應(yīng)納增值稅額=2÷(1+3％)x2％=0.031(元)(3)當(dāng)月準(zhǔn)予抵扣的進(jìn)項(xiàng)稅額=6.5+2.6=9.10(萬元)(4)當(dāng)月應(yīng)納的增值稅稅額=22+0.031-9.10=12.931(萬元)業(yè)務(wù)3應(yīng)納增值稅=82400÷(1+3％)×3％+20000÷(1+3％)×2％=2400+388.35=2788.35(元)業(yè)務(wù)4（1）C(2)ABC(3)D業(yè)務(wù)5B(2)AC(3)C(4)D業(yè)務(wù)6(1)會(huì)計(jì)利潤總額=4000+80-2600-770-480-60-40-50=80(萬元)(2)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)調(diào)增所得額=650-4000×15％=650-600=50(萬元)(3)業(yè)務(wù)招待費(fèi)調(diào)增所得額=25-25×60％=25-15=10(萬元)4000×5‰=20(萬元)大于25×60％=15(萬元)(4)捐贈(zèng)支出應(yīng)調(diào)增所得額=30-80×12％=20.4（萬元)(5)工會(huì)經(jīng)費(fèi)應(yīng)調(diào)增所得額=5-200×2％=l(萬元)(6)職工福利費(fèi)應(yīng)調(diào)增所得額=3l-200x14％=3(萬元)(7)職工教育經(jīng)費(fèi)應(yīng)調(diào)增所得額=17-200×8％=1(萬元)(8)應(yīng)納稅所得額=80+50+10+20.4+6+1+3+1=171.4(萬元)業(yè)務(wù)71月份：應(yīng)納稅所得額=（12000-5000-2500-1000-1000）×3%=75元；2月份：(12000×2-5000×2-2500×2-1000×2-1000×2）×3%-75=75元；3