[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fgfuVUeXXHiGIN64z--jLEZZEH9_nwgg_1lriQFfskOg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":8,"question":15,"related":16,"source":20,"type":21},[],"2025-06-03 07:32:21",193220598,[],{"count":9,"courseId":10,"courseImg":11,"courseName":12,"workId":13,"workName":14},121,"f471470e45be5d7495dc033f3cb2f69b","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fe1220e47c4cb329c2d5e3069d9522ad7.png","税法","work_42604692","练习题7","2.甲公司为增值税一般纳税人,主要从事建筑、装修材料的生产和销售业务, 2023年 10月有关经济业务如下: (1)购进生产用原材料取得增值税专用发票注明税额13万元,另支付运费取得增值税专用发票注明税额0.27万元. (2)购进办公设备取得增值税专用发票注明税额 2.6万元. (3)仓库因保管不善丢失一批上月购进的零配件,该批零配件账面成本 10.53万元,其中含运费成本 0.23万元,购进零配件和支付运输费的进项税额均已于上月抵扣. (4)销售装修板材取得含税价款 226万元,另收取包装费 2.26万元. (5)销售一台自己使用过的机器设备取得含税销售额 20.6万元,该设备于 2008年 2月购入.甲公司属于2008年 12月 31日以前未纳入扩大增值税抵扣范围试点的纳税人. 已知:货物增值税税率为13%,提供交通运输服务增值税税率为9%,销售自己使用过的机器设备按简易办法依照3%征收率减按2%征收增值税;上期留抵增值税税额为5.6万元;取得的增值税专用发票已通过税务机关认证. (1)甲公司的下列进项税额,准予从销项税额中抵扣的是( ). A.上期留抵增值税额5.6万元 B.购进办公设备的进项税额2.6万元 C.购进生产用原材料的进项税额13万元 D.支付运输费的进项税额0.27万元 (2)甲公司当月丢失零配件增值税进项税额转出的下列计算列式中,正确的是( ). A.10.53÷(1+13%)×13% B.10.53÷(1+13%)×13%+0.23×9% C.(10.53-0.23)×13%+0.23×9% D.(10.53-0.23)×13% (3)甲公司当月销售装修板材增值税销项税额的下列计算列式中,正确的是( ). A.[226+2.26÷(1+13%)]×13% B.226÷( 1+13%)×13% C.226×13% D.(226+2.26)÷( 1+13%)×13% (4)甲公司当月销售机器设备应缴纳增值税税额的下列计算列式中,正确的是( ). A.20.6÷(1+3%)×2%=0.4万元 B.20.6×2%=0.412万元 C.20.6×3%=0.618万元 D.20.6÷(1+3%)×3%=0.6万元",[17,22,31,37,42,47,52,57,62,67],{"answer":18,"createTime":5,"id":6,"options":19,"question":15,"source":20,"type":21},[],[],"v1",2,{"answer":23,"createTime":24,"id":25,"options":26,"question":29,"source":20,"type":30},[],"2025-06-06 03:29:48",195084471,[27,28],"正确","错误","肠蠕动受支配,如每日定时排便形成习惯,到时候就想排便,不至于造成便秘. ( )",3,{"answer":32,"createTime":33,"id":34,"options":35,"question":36,"source":20,"type":30},[],"2025-06-06 03:29:49",195084474,[27,28],"婴幼儿腹泻中细菌感染多见于大肠杆菌、痢疾杆菌,秋季发病较多. ( )",{"answer":38,"createTime":33,"id":39,"options":40,"question":41,"source":20,"type":30},[],195084477,[27,28],"补充腹泻丧失的液体,应尽量给婴幼儿补充口服糖盐水. ( )",{"answer":43,"createTime":33,"id":44,"options":45,"question":46,"source":20,"type":30},[],195084480,[27,28],"传染病是可以预防的,只要按照"治疗为主 "的方针,就可控制传染病的流行. ( )",{"answer":48,"createTime":33,"id":49,"options":50,"question":51,"source":20,"type":30},[],195084483,[27,28],"传染病的消毒主要是预防性的消毒. ( )",{"answer":53,"createTime":33,"id":54,"options":55,"question":56,"source":20,"type":30},[],195084486,[27,28],"控制传染病的流行必须注意两个环节. ( )",{"answer":58,"createTime":33,"id":59,"options":60,"question":61,"source":20,"type":30},[],195084489,[27,28],"切断传染途径就是控制传染病. ( )",{"answer":63,"createTime":33,"id":64,"options":65,"question":66,"source":20,"type":30},[],195084492,[27,28],"用物理的方法达到消毒的目的,被称为物理消毒. ( )",{"answer":68,"createTime":33,"id":69,"options":70,"question":71,"source":20,"type":30},[],195084495,[27,28],"经过煮沸消毒后的物品务必擦拭干净. ( )"]