《稅收基礎(chǔ)》作業(yè)答案.doc

230011. 40001522 123433.,;,4:=-5451:,.=8000*10%=800()2:,1000,.=(5000-1000)*15%=600()31=××17%13%=32.22=×17%= 803=××=104.65()4=80=104.65-80=24.65.=××1FOB2=×=+1≤=2>=0: =MIN4121813%17%=180*13%+230*17%-120*17%-75*17%-18*7%=28.0923001:1(50%)2. 3. 4. ; :20064133%5%20%33 53320555 4 7112545. 1. CIF2. =CIF×CIF=FOB+CIF=FOB+/1-1×CIF=CFR/1-1×12 =FOB- =FOB/1+3=×123451600×515000010000×3%30480048302,:=×1÷×12×=69.33()31=333450÷1+17%200000 ×17%=144502=65200×3%+3800×5%=21464=(60000+15000+25000)*20%/(1-20%)+8*2000*0.5=33000=(90000*20%+1000*0.5-4000)+2000*(15+15*10%)*20%/(1-20%)+2000*2*0.5=2475041502500398 99 410%-301210%-30121296612347%150%300250%100%405%3100%200%5015%4200%6035%3060819871121.250×1262000×50120×1.29.669.615.6226000×5050000×890380000D3000D1500×537.754:(1)3*5=15(2)7*5+2200000*0.05%=1135(3)2800000*0.03%=840(4)500000*0.005%=25(5)(30000+70000)*0.05%=50(6)600000*0.03%=180(7)500000*0.1%=500(8)1500000*0.03%=450=3195230011212-60%5‰15%