《税务筹划》期末考试试卷

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VWXYZEᢗᑭ2ᡠ[O\])^ᢥ᯿᜜=ᢗὅEᢗaḄ%&4ᑖ6ᑭ2[U᜜ᖪḄcᑖdᨬeOfg஺2000;ᐗḄEᢗᑭ2ᡠ[Oh2000h500;ᐗi2001600;ᐗi2002550;ᐗi2003350;ᐗjklgEᢗ⌨)8஺2000ஹ2001[U-)4mnᡠ()W◤⌨)஺⌨)8=900+1-15%
X15%X40%=63.53+;ᐗ.+2
VX\]Eᢗᑭ2p2005q(ᑣ⌨)8=2000+1-30%
X30%X40%=342.86+;ᐗ.3
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⁚)279.33;ᐗ஺

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ÀᡷÀmḄª)ph(25+15)4-(1-5%)X5%=2.11(;ᐗ)⏀├1¿ElmnḄª)h100X20%=20(;ᐗ))1ᑭ2:(100-25-15-10-2.11-20)X(1-33%)=18.69(;ᐗ)(2)ᡲAᔆzHᡂ⏀ᦈz¤᜜├Wmª)HY½¾⁚¿ᵫᡲ
ÀᦈÀmḄª)h(25+22)4-(1-20%)X20%=11.75(;ᐗ))1ᑭ2=(100-25-22-11.75)X(1-33%)=27.64(;ᐗ)(3)⏀ᔆH⏀├Ä஺⏀mnª)=100X20%=20(;ᐗ))1ᑭ2h(100-25-22-20)X(1-33%)=22.11(;ᐗ)
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᝞ᢥ᯿ᫀwxF/⃩n300X3%=9GᐗI2
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X3%=1.2GᐗIᡠoᜧᙢwx¬#$ᑜ®oaḄ⃩9-1.2=7.8ᐗ2.¯ᢗ±ὅ²³´ᨵḄ±µ¶ᢗ±·ᖪ¹ºE»ᑖ{ᡂ½ᵬஹ¿r¡ᖪ⚜ᵬÁÂîĴḄ├Eᖪ¹170ᐗ¨ᖪ¹112ᐗW¿ÁÂîĴḄ├Eᖪ¹150ᐗ¨ᖪ¹98ᐗ஺ᵬஹ¿«KÅÆXYZ/0_ᦈ᳛4%஺»{ᡂ½*¡ᖪ⚜Á®ĴḄ├Eᖪ¹320ᐗ¨ᖪ¹210ᐗÇᔠÅÆ<=*Q/0ḄᩩÉ〉ᵨḄ<=᳛17%஺ᫀfᑖ᪆nᑖÊᵨ<=᳛$ᑜஹËᡷ᳛$ᑜaᢗ±ὅ/0ÍḄ⌱S஺12ᑖIÎÏn⊤1rÍ/0Ñ⊝ÓḄ<=᳛ஹËᡷ᳛:⊤1crÍ/0Ñ⊝ÓḄ<=᳛ஹËᡷ᳛*Q/0᳛XYZ/0_ᦈ᳛^Ñ⊝Ó<=᳛^Ñ⊝ÓËᡷ᳛17%6%38.96%61.04%17%4%26.47%73.53%13%6%49.20%50.80%13%4%33.43%66.57%1
ᑖk{ᵬஹ¿r¡Ḅ^<=᳛nᵬḄ^<=᳛=170-112
4-170=34.12%¿Ḅ^<=᳛=150-98
4-150=34.67%Ä▭^<=᳛ᙳᜧ·rÍ/0^Ñ⊝ÓḄ<=᳛26.47%,⌱S*Q/0Ḅ<=ØÙ·XYZ/0ÚÛa⌱SXYZ/0ÜÝÞᨵᑭ஺»*Q/0Ḅ/<=3=3204-(1+17%)X17%—210+(1+17%)X17%=15.98

10ᐔ»XYZ/0Ḅ/<=3=170+1+4%
X4%+150+1+4%
X4%=12.31ᐗ⌱SXYZ/0Ḅ<=àá3=15.98-12.31=3.67ᐗI2
ᑖk{ᵬஹ¿r¡Ḅ^Ëᡷ᳛nᵬḄ^Ëᡷ᳛=112+170=65.88%¿Ḅ^Ëᡷ᳛=98+150=65.33%Ä▭^Ëᡷ᳛ᙳX·rÍ/0^Ñ⊝ÓḄËᡷ᳛73.53%,⌱S*Q/0Ḅ<=ØÙ·XYZ/0ÚÛa⌱SXYZ/0ÜÝÞᨵᑭ஺»*Q/0Ḅ/<=3=3204-1+17%
X17%-2104-1+17%
X17%=15.98ᐗ»XYZ/0Ḅ/<=3=170+1+4%
X4%+1504-1+4%
X4%=12.31ᐗ⌱SXYZ/0Ḅ<=àá3=15.98-12.31=3.67ᐗI3.âã}~äᡲæ}~Ø*ᢇ=200ᐗḄᧇéᡂᵬêᡂ¹éë150ᐗ஺âã}~Øᵬêᡂ¹ᦈìíîïéᡂ¿ðᡂ¹ñòéᡂi192ᐗ஺aᢇð¹E1200ᐗ஺ᵬêᡂ¹óë᳛30%,¿ðᡂ¹óë᳛40%஺᝞âã}~بᐭḄᧇ2éᡂ¿ðᡂ¹éᡂiᐳk360ᐗ஺ᫀfᑖ᪆n⌱Söé÷Þᨵᑭ&;11ᑖI;1
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=500ᐗIFóë=500X30%=150ᐗIâã}~├Eð¹íFóën1200X40%—150=330ᐗI2
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14PQR01S>0=110+(1+6%)X6%=6.23(Tᐗ),W01XPQR01⁚2.6Tᐗ஺2.Z⏀ᔆ]ᑮ,_`ab⏀cᓫe5├ghi1000Tᐗ(6jkl)஺mnb⏀Ḅopᨵr@2ᫀt,tuᡲ$wᡂ⏀yᯠ{ᵫ}ᔆopᡂb⏀஺⏀ᔆrl250TᐗḄ~ᩞᧇuᡲAᔆ$wᡂ⏀y$w150TᐗN{ᵫ}ᔆ$wᡂb⏀◤1wᵨ100Tᐗ஺uᡲAᔆ]$wᡂb⏀ᦈ]├g஺⏀ᔆrl250TᐗḄ~ᩞᧇAᔆ$wᡂb⏀$w220TᐗN{r1000Tᐗ᜜├g஺ᔆᡂb⏀op஺◤1wᐸᵨ220Tᐗ஺⏀yḄ᳛5%,`a⏀Ḅ᳛25%,7%,ᦟ▬$3%஺᪷r¡¢ᧇ£"ᑜ2ᫀ஺(6ὃ⇋¦§¨kl©)(12ᑖ)2ᫀ,t$wª>ᵫuᡲ2«¬t(250+150)4-(1—5%)X5%=21.05(Tᐗ)b⏀├g{>¬0t1000X25%—21.05=228.95(Tᐗ)b⏀├g¬0Ḅᦟ▬$t228.95X(7%+3%)=22.90(Tᐗ){ᑭ:(1000-250-150-100-21.05-228.95-22.90)X(1-33%)=152.16(Tᐗ)2ᫀt$w¯⁚uᡲ2«¬t(250+220)+(1-25%)X25%=156.67(Tᐗ)ᦟ▬$°t156.67X(7%+3%)=15.67(Tᐗ){ᑭ:(1000-250-220-156.67-15.670)X(1-33%)=239.63(Tᐗ)2ᫀtb⏀├g{>¬0Ḅt1000X25%=250(Tᐗ)ᦟ▬$°t250X(7%+3%)=25(Tᐗ){ᑭ:(1000-250-220-250-25)X(1-33%)=170஺85(Tᐗ)±²t2ᫀᨬ´X2ᫀ,⁚87.47TᐗX2ᫀ⁚68.78Tᐗ஺3.Zµ¶⛲¸¹├gµᩞᧇº«»¼¶½஺2004AB¸¹¾7¶½w¿Àᦈᐭ1200Tᐗ஺¸¹¶½ÂᩞᧇÃ⚗936Tᐗ(Ã800TᐗklÃ136Tᐗ)஺¸¹├gµᩞᧇ〉ᵨkl᳛17%,¶⛲w¿Ḅ⃩〉ᵨ᳛3%஺¸¹᝞Ǭ0ÈÉᑜ(10ᑖ)1)kl᳛=(1200-936)4-1200X100%=22%(2)¸¹j├g°kl᳛22%ᜧÌ&⊝Îkl᳛20.65%,ᡠr⚗Ðᔠ├g¬0⃩rÒÓ©〉ÔÕ⃩01஺(3)⁚Ö°=ூ1200+(1+17%)]X17%-136-1200X3%=2.36(Tᐗ)(4)᝞¸¹3ئÙÐᔠ├gÚÐᔠ├g°kl᳛ᙠÛᦪÝÞ@ßᜧÌklà⃩©ᙳ⊝&⊝ÎḄá9âᐸAkl>├g°PÌᐸᐰä⃩°Ḅ50%4.Z2000AB᛻ᑁ>0ᡠ7°500Tᐗᡠ7᳛33%tᐸᙠAஹBçèéᨵᑖI᪀ᙠAèI᪀Ḅᡠ7°100Tᐗᡠ7᳛30%,ëAᜐÌíîï´ðñNᙠBèI᪀Ḅᡠ7°60Tᐗ〉ᵨ᳛35%஺ᙠAஹBçèòᑖ)ó▭¬0ᡠ715Tᐗஹ21Tᐗ஺£"᛻᜜ᡠ7°õᡷ2÷Ḅᑜ2ᫀ஺(12ᑖ),▲°õᡷ#᛻ᑁ᜜ᡠ7ᢥᡃè#ûḄ>0°=(500+100+60)X33%=217.8(Tᐗ)Aèõᡷ▲°=(500+100)X33%X[1004-(500+100)]=33(Tᐗ)Bèõᡷ▲°=(500+60)X33%X[604-(500+60)]=19.8(Tᐗ)

15ᙠAkl▭n8ᡠp15ᐗq^/ᡷ▲+ᐰ/ᡷ஺shᐸuvḄwxyḄz{|s}~n8ᐕ/ᡷ஺ᓽ+L/ᡷ᛻᜜ᡠp}830ᐗ஺ᙠBkl▭n8ᡠp21ᐗ^/ᡷ▲ᢥ▲/ᡷ஺&'᛻ᑁ᜜ᡠpi8ᡠp=217.8-30-19.8=167.2ᐗO᳛/ᡷV/ᡷ=100+60
X16.5%=26.4ᐗ&'᛻ᑁ᜜ᡠpi8ᡠp=217.8-26.4=191.4ᐗZᵨ▲/ᡷVᵨO᳛/ᡷV⁚ḕᡠpᦈ24.2ᐗ஺