[学学练练]税法练习题2（答对有奖）
<p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">1、某铜矿本月销售铜精矿<span lang="EN-US">4000</span>吨（选矿比为<span lang="EN-US">20%</span>），每吨不含税售价<span lang="EN-US">1500</span>元，当地铜矿石资源税每吨<span lang="EN-US">1.2</span>元，应纳资源税和增值税税额为（ ）<span lang="EN-US"><br/></span> <span lang="EN-US">A.</span>资源税<span lang="EN-US">0.48</span>万元<span lang="EN-US"><br/></span> <span lang="EN-US">B.</span>资源税<span lang="EN-US">1.68</span>万元<span lang="EN-US">
<br/></span> <span lang="EN-US">C.</span>增值税<span lang="EN-US">78</span>万元<span lang="EN-US">
<br/></span> <span lang="EN-US">D.</span>增值税<span lang="EN-US">102</span>万元</span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2、某纳税人本期以自产液体盐<span lang="EN-US">50000</span>吨和外购液体盐<span lang="EN-US">10000</span>吨（每吨已缴纳资源税<span lang="EN-US">5</span>元）加工固体盐<span lang="EN-US">12000</span>吨对外销售，取得销售收入<span lang="EN-US">600</span>万元。已知固体盐税额为每吨<span lang="EN-US">30</span>元，该纳税人本期应缴纳资源税。（ ）。<span lang="EN-US"><br/></span> <span lang="EN-US">A.36</span>万元<span lang="EN-US">
<br/></span> <span lang="EN-US">B.61</span>万元<span lang="EN-US"><br/></span> <span lang="EN-US">C.25</span>万元<span lang="EN-US">
<br/></span> <span lang="EN-US">D.31</span>万元</span></span></p> <p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">分析：</span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><strong>课税数量确定的一些具体方法：</strong></span></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">（<span lang="EN-US">1</span>）纳税人不能准确提供应税产品销售数量或移送使用数量的，以应税产品的产量或主管税务机关确定的折算比换算成的数量为课税数量。<span lang="EN-US"><br/></span>（<span lang="EN-US">3</span>）煤炭：按加工产品的综合回收率还原成煤数量<span lang="EN-US"><br/></span>（<span lang="EN-US">4</span>）金属和非金属矿产品原矿：按选矿比折算成原矿数量<br/><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">（<span lang="EN-US">5</span>）盐：纳税人以自产液体盐加工固体盐，按固体盐税额征税；纳税人以外购的已税液体盐加工固体盐，其加工固体盐所耗用液体盐的已纳税额准予抵扣。</span></span></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"></span></span></p> <p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">所以两题的计算为：</span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">1、应纳资源税<span lang="EN-US">=4000÷20%×1.2×</span>（<span lang="EN-US">1-30%</span>）<span lang="EN-US">=16800</span>（元）；应纳增值税<span lang="EN-US">=1500×4000×13%=780000</span>（元）</span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2、<span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">应纳资源税<span lang="EN-US">=12000×30-10000×5=310000</span>（元）</span></span></p> <p>答案：</p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><font color="#000000" size="3">1、BC</font></span></p><p><span style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><font color="#000000" size="3">2、D</font></span></p><p><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: #210e00; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"></span></p>
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