某建材商店为小规模纳税人，2010年3月销售给大型建材城公司建材一批，共取得收入为131200元；当月货物购进时取得增值税专用发票上注明价款为16000元，则该建材商店本月应纳增值税税额为( )元。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Wal-Mart failed to make money in Germany because ______.
A it had no good prices and a good variety of products B it was unfamiliar with the eating habits of Germans C it failed to understand Germany’s political culture D it entered the German market with a degree of arrogance
2 .某电脑股份有限公司（一般纳税人）销售给某商场100台电脑，不含税单价为4300元／台，已开具税控专用发票，双方议定送货上门，商场支付运费1500元（开具普通发票），当月该企业可以抵扣的进项税额为3400元。该电脑股份公司应纳增值税为（ ）元。
A 69955 B 69700 C 69917.95 D 73317.95
3 .The reason why Wal-Mart is still aggressively expanding overseas is that ______.
A its business model is still likely to succeed in many countries B it is facing the challenge of the shrinking home market C it is eager to learn to appreciate different consumer habits D it is expecting a triumph in markets other than Germany
4 .某商场为增值税一般纳税人，2010年12月购进一批货物，取得增值税专用发票上注明销售额20万元，发票已经税务机关认证，增值税3.4万元，本月售出80%，取得零售收入22万元，并按零售收入的10%取得厂家返利收入2.2万元，商场本月应纳增值税为（ ）万元。
A -0.2 B 0.12 C 0.17 D 0.2
5 .According to the author，what Wal-Mart can learn from German experience is it needs to ______.
A combine overseas headquarters B further publicize its corporate culture C train a group of American talented executives D own more stores to compete with local rivals
7 .According to the passage，which of the following is true?
A Wal-Mart failed to take into account the role of labor unions. B Aldi is a good example of a discount store in Korea. C Wal-Mart acquired a strong retailer in Germany. D Wal-Mart’s most sales come from America.
8 .下列关于税法特点的表述，正确的是（ ）。
A 税法的特点和其他法律的特点具有一致性，这是因为他们均属于法的范畴 B 税法的特点是税收上升为法律后的形式特征，应与税收同属于经济范畴的特点相一致 C 从立法过程看，税法属于制定法 D 税法属于侵权规范，公民素质...
9 .某制药企业为增值税一般纳税人，2010年5月外购原材料取得防伪税控系统开具的增值税专用发票，注明进项税额130万元，并通过主管税务机关认证，购货过程中支付运费5万元、建设基金0.5万元、杂费0.5万元，原购进原材料由于管理不善发生霉烂，账面成本为20万元，其中运费金额为0.5万元，当月销售自产应税药品取得不含税销售额1150万元。该制药企业5月应纳增值税为（ ）万元。
A 68.47 B 100.9 C 119.6 D 137.7
10 .The word “shoes-to-sausage”(paragraph 7) in the context probably refers to ______.
A almost all that you can imagine of something B a lot of different things，many of which you do not need C a group of small objects which are not very valuable D food and daily necessities that are sold at bargain prices
