1. The operation of a hotel in February of 21XX is as follows:

(1) The room income was 2 million yuan;

(2) The catering department earned 211,111 yuan from catering services;

(3) The karaoke bars earned 311,111 yuan for tickets and 1,111 yuan for drinks;

(4) The mall earned 1 million yuan in merchandise sales.

requirements: calculate the business tax payable by the hotel in February.

answer: (1) business tax payable for room and catering income =(211+21)×5%=11 (ten thousand yuan)

(2) business tax payable for ticket and beverage income =(31+11)×21%=8 (ten thousand yuan)

(3) sales goods obtained by shopping malls. The following business happened in a company in March 2114:

(1) The advertising department of the company earned 4 million yuan in advertising business income that month, paid 611,111 yuan to the relevant units for advertising production, and paid 1.2 million yuan to the TV station for advertising release.

(2) The non-independent car fleet under the company earned 1 million yuan in operating income, 2 million yuan in combined transport income, and paid 611,111 yuan to other units.

(3) A building was built by Jian 'an Office, with a total cost of 52 million yuan for construction and installation. After completion, it was sold to another company for a total price of 82 million yuan, and 61 million yuan was received in advance this month.

(4) The operating income of restaurants under the company is 1.5 million yuan, including 511,111 yuan for dining in private rooms in karaoke bars, and another 211,111 yuan for meals settled by the company.

the cost profit rate determined by the local tax authorities is 11%, and the business tax rate of the entertainment industry is 21%.

requirements: calculate the business tax payable by the company in the current month. Answer: (1) The advertising release fee paid to the advertising publisher can be deducted from the advertising turnover, but the advertising production fee cannot be deducted.

advertising business turnover

=411-121=281 (ten thousand yuan)

payable service business tax =281×5%=14 (ten thousand yuan)

(2) combined transport business of transportation teams should be based on the actual business income

transportation business turnover = 111+(211-211)

construction business tax = taxable value× 3% = [5211× (1+11%)/(1-3%) ]× 3% = 176. 91 (ten thousand yuan)

business tax on sales of real estate = selling price (advance payment) ×5%=6111×5%=311 (ten thousand yuan)

(4) business tax payable by restaurant catering and entertainment industry

catering turnover =151-51+21=121 (ten thousand yuan)

Business tax payable this month =14+7.2+176.91+311+6+11=514.11 (ten thousand yuan)

Third, a city gymnasium held a concert in May, and * * * made a ticket income of RMB 1,111,111, held a volleyball invitational tournament, and made a ticket income of RMB 1,511,111. Calculate the business tax payable for the gymnasium in May.

answer: (1) business tax payable for culture and education =(11+15)×3%=1.75 (ten thousand yuan)

(2) business tax payable for entertainment =121×21%=24 (ten thousand yuan)

business tax payable for gymnasium = 24+1.75 = 24.

answer: b

a.5341 yuan

b.9868 yuan

c.19737 yuan

d.7511 yuan

5. A tourism enterprise organized a delegation to travel to Thailand. * * * There are 21 tourists, each with a charge of RMB 11,111, and during the period in China, they paid transportation and meals of RMB 2,111. After leaving the country, Thailand's tourism enterprises will pick up the tour group and pay it to Thailand's tourism enterprises at a rate of 4,111 yuan per person. The business tax payable by China's tourism enterprises is (< P >) yuan. A.14111

B.11111

C.8111

D.4111 Answer

D

(11111-2111-4111) × 21× 5% = 4111 (yuan).