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Manipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand

第3章 消费税法课后练习题

一、单选题

1．依据消费税的有关规定，下列消费品中属于消费税征税范围的是（ ）。 A.高尔夫球包 B.竹制筷子 C.护肤护发品 D.电动汽车 【答案】A

【解析】高尔夫球及球具是新增加的消费税征收项目。护肤护发品、竹制筷子、电动汽车均不在消费税的征收范围内。

2．纳税人生产销售下列轮胎(非子午线轮胎)不缴纳消费税的是( )。 A．公共汽车轮胎 B．翻新轮胎

C．摩托车轮胎 D．汽车与农用拖拉机通用轮胎 【答案】B

【解析】从2010年12月1日起，农用拖拉机、收割机、手扶拖拉机的专用轮胎不属于应征消费税的“汽车轮胎”的范围，不征收消费税。

4.某珠宝首饰生产企业(一般纳税人)2009年12月向消费者个人销售自产的金戒指取得含税收入89550元，销售金项链取得含税收入57380元；向某营销调查事务所销售金手镯取得不含税收入23718元，该企业上述业务应纳消费税为( )元。 A.1185.9 B.3638.04

C.6279.06 D.7464.96 【答案】D

【解析】金戒指、金项链和金手镯属于金银首饰征收范围，金银首饰零售环节征税。 该企业应纳消费税=(89550+57380)÷(1+17%)×5%+23718×5%=7464.96(元)

7.某汽车救援公司向甲汽车制造厂(增值税一般纳税人)定购自用小汽车2辆，每一辆支付货款元（含税）、设计改装费30000元。该汽车厂正确的税务处理方法是（ ）。（消费税税率为5%）

A.应纳消费税24000，应纳增值税0 B.应纳消费税15080，应纳增值税81600 C.应纳消费税24000，应纳增值税81600 D.应纳消费税24000，应纳增值税85272 【答案】C 【解析】计征消费税的销售额为销售应税消费品向购买方收取的全部价款和价外费用，但不包括收取的增值税，价外费视为含税收入，需换算为不含税收入。则计征消费税的销售额为(+30000)÷(1+17%)×2=（元），应纳消费税=×5%=24000（元）；应纳增值税=×17%=81600（元）。

8.某首饰制造公司生产各种贵重首饰，2011年1月，领用上月外购的红宝石继续加工成宝石手链，销售给某外贸企业，开具的增值税专用发票上注明的销售额为4000万元；已知上月外购的红宝石不含税价1100万元，取得专用发票，本月生产领用外购70％红宝石。该公司应缴消费税（ ）万元。 A.155.56 B.161.5 C.323 D.400 【答案】C

manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation standards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand 【解析】外购已税珠宝玉石生产贵重首饰（不包括金银首饰）及珠宝玉石，可以抵扣领用部分已纳消费税。

应纳消费税＝4000×10％－1100×10％×70％＝323万元

9.某汽车生产企业外购汽车轮胎一批，取得增值税专用发票一张，发票上注明的价款是280万元，当月将其中的70％用于本企业的汽车生产中，当月销售自产小汽车150辆，每辆不含税价格8.5万元，同时收取包装费用每辆0.30万元，当月应纳的消费税额（ ）万元（消费税税率9％）。

A.85.60 B.99.08 C.96.78 D.118.21 【答案】D

【解析】企业外购轮胎用于生产轮胎的，可以抵扣已纳的消费税税额，本题中是外购轮胎用于生产汽车，所以，不得扣除已纳的消费税税额，本月应纳的消费税税额＝（8.5＋0.3÷1.17）×150×9％＝118.21（万元）。

10．企业发生的下列行为中，不需要缴纳消费税的是（ ）。 A.用自产的应税消费品换取生产资料 B.用自产的应税消费品支付代扣手续费

C.直接销售委托加工收回的已税的应税消费品

D.在销售数量之外另付给购货方自产的应税消费品作为奖励 【答案】C

【解析】委托加工应税消费品，税法规定，消费税由受托方（个体户除外）代收代缴，委托方收回后直接销售的，不再征收消费税。

11．某酒厂2009年12月以自产特制粮食白酒2000斤用于厂庆庆祝活动，每斤白酒成本12元，无同类产品售价。计算应纳消费税和增值税（ ）（成本利润率为10％，假设没有进项税）。

A增值税0元，消费税0元 B增值税5610元，消费税7850元 C增值税5610元，消费税6600元 D增值税5822.5元 ，消费税 7850元 答案：D 【解析】

①应纳消费税：

从量征收的消费税＝2000×0.5＝1000（元）

组成计税价格＝[12×2000×（1＋10％）＋1000]÷（1－20％）＝34250（元） 应纳消费税＝34250×20％＋1000＝7850（元）

②增值税＝[12×2000×（1＋10％）＋1000]÷（1－20％）×17％＝5822.5（元）

14．某酒厂为增值税一般纳税人，主要生产白酒和啤酒。2010年1月“主营业务收入”账户反映销售白酒60000斤，取得不含税销售额元；销售啤酒150吨，每吨不含税售价2900元。在“其他业务收入”账户反映收取白酒品牌使用费4680元；“其他应付款”账户反映本月销售白酒收取包装物押金9360元，销售啤酒收取包装物押金1170元。该酒厂本月应纳消费税合计为（ ）元。

A． 56400 B．84800 C．85600 D．86400

manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that isManipulator is now used as a industrial robots in use, the control objectives often appear often in industrial automation. Industrial automation technology has gradually matured, as mature a technology line has been rapid development in industrial automation as a separate subject. Manipulator application began to filter into welding, logistics, mechanical processing, and other industries. Especially at high or very low temperatures, full of poisonous gases, high radiation case, robot in similar circumstances showed great use also brings great convenience to the staff. Precisely because of this robot to get people's attention began to be a high degree of development. Labor rates, working conditions, labor intensive aspects of promoting development. Both at home and abroad to develop the PLC (programmable logic controller) is in various special circumstances and under special conditions set for mechanical devices. Now turned on the development of the microelectronics automatic controltechnology and the rapid development of the trains, the success of PLC hardware software and simulation control win big and successful development, now continues to develop as a factory automation standards. Because robots are good development of the technology makes a good optimization of productive capital, and robot shows this unique advantages, such as: has good compatibility, wide availability, hardware is complete, and programming that can be mastered in a short time, so in the context of industrial PLC applications became ubiquitous. Manipulator in many developed country agriculture and industry has been applied, such as the use of mechanical harvesting large areas of farmland, repeated operations on the high-speed line that uses a robotic arm, and so on. Today, the high level of automation combined with restrictions on the manipulator development level is slightly lower than the international. The design is mainly arm welding machine by PLC Automation control. This of design let designers on in school by learn of has a must of consolidation, understand has some usually didn't opportunities awareness in world range within some leading level of knowledge has has must awareness, hope designers can in yihou of design in the can success of using in this design in the proceeds of experience 1.2 manipulator in both at home and abroad of research profile automation mechanical arm research began Yu 20th century medium-term, after years with with computer and automation technology of development, Makes mechanical arm on the Grand stage of industrial automation and shine, gradually became an industrial evaluation stndards, and its importance can be seen. Now original robotic arm spent most of mass production and use on the production line, which is programmed robotic arm. As the first generation of manipulator position control systems main features, although not back several generations that can detect the external environment, but can stillsuccessfully complete like welding, painting, delivery as well as for materials simple movements. Second generation mechanical arms are equipped with sensors and manipulators have the environment there is a certain amount of \hen the mechanical arm is to use the program as a basis. Difference is that the robot begand 答案：D

【解析】粮食白酒应纳消费税＝60000×0.5＋×20％＋4680÷1.17×20％＋9360÷1.17×20％＝53400（元）

啤酒应纳消费税＝150×220＝33000（元）

该酒厂应纳消费税税额＝53400＋33000＝86400（元）。

提示：啤酒出厂价＝2900＋1170÷（1＋17％）÷150＝2906.67（元）＜3000（元），适用单位税额220元/吨

15．某商业企业2011年2月从国外进口一批化妆品，海关核定的关税完税价格为82000元（关税税率为20％，消费税税率为30％），已取得海关开具的完税凭证，2月份该企业把其中的一部分化妆品在国内市场销售，取得不含税销售收入元。假定该企业没发生其他增值税业务，销售环节应纳税额是（ ）。

A.应纳消费税为7028.57元，应纳增值税为 23897.14元 B.应纳消费税为7028.57元，应纳增值税为857.39元 C.应纳消费税为0元，应纳增值税为27880元 D.应纳消费税为0元，应纳增值税为3982.86元 【答案】D

【解析】组成计税价格＝（82000＋82000×20％）÷（1－30％）＝.43（元） 进口环节应纳增值税＝.43×17％＝23897.14（元） 进口环节应纳消费税＝.43×30％＝42171.43（元）

销售进口应税消费品应纳增值税＝×17％－23897.14＝3982.86（元）

18.依据消费税的有关规定，下列消费品中，准予扣除已纳消费税的是( )。 A.以委托加工的汽车轮胎为原料生产的乘用车 B.以委托加工的化妆品为原料生产的护肤护发品

C.以委托加工的汽车轮胎为原料生产的拖拉机专用轮胎 D.以委托加工的石脑油为原料生产的应税消费品 答案：D

解析：选项A、C为委托加工的汽车轮胎生产的汽车轮胎，选项B应为委托加工的已税化妆品生产的化妆品，已纳消费税允许抵扣。

19.下列各项中，符合消费税法有关应按当期生产领用数量计算准予扣除外购的应税消费品已纳消费税税款规定的是（ ）。 A.外购已税酒精生产的白酒

B.外购已税汽车轮胎生产的小汽车 C.外购石脑油为原料生产的汽油

D.外购已税珠宝玉石生产的金银镶嵌首饰 【答案】C

【解析】外购已税消费品连续生产应税消费品，已纳税款扣除不包括酒及酒精；选项B，外购已税汽车轮胎生产的汽车轮胎已纳消费税可以扣除；选项C，外购石脑油为原料生产的应税消费品已纳税款可以扣除；D选项是在零售环节征消费税的货物，不存在消费税扣税问题。

二、多选题

1．下列项目中，应征消费税的是（ ）。

manipulator control mode and programmable controllers introduction 2.1 Select discussion with manipulator control 2.1.1 classification of control relays and discrete electronic circuit can control old industrial equipment, but also more common. Mainly these two relatively cheap and you can meet the old-fashioned, simple (or simple) industrial equipment. So he can see them now, however these two control modes (relay and discrete electronic circuits) are these fatal flaws: (1) cannot adapt to the complex logic control, (2) only for the current project, the lack of compatibility and (3) not reforming the system with equipment improvements. Spring for the development of China's modern industrial automation technology the substantial increase in the level of industrial automation, completed the perfect relay of the computer too much. In terms of controlling the computer showed his two great advantages: (1) each of the hardware can be installed on one or more microprocessors; (2) theofficial designer of the software writing content control is all about. Now in several ways in the context of industrial automation can often be seen in three ways: (1) Programmable Logical Controller (referred to as IPC); (2) Distributed Control System (DCS for short), and (3) the Programmable Logical Controller (PLC for short). 2.1.2 PLC and the IPC and DCS contrast contrast 1, each of the three technologies of origins and development requirements for fast data processing makes it invented the computer. The men brought in terms of hardware there, using a high level of standardization, can use more compatibility tools, is a rich software resources, especially the need for immediacy in operational systems. So the computer can effectively control is used to control and meet its speed, on the virtual model, real-time and in computational requirements. Distributed system started with a control system for industrial automatic instrument used to control, whereas now it is successfully developed into industrial control computer used as a central collection and distribution system and transition of distributed control system in analogue handling, loop control, has begun to reflect the use of a huge advantage. Though distributed system has great advantages in loop regulation, but only as a means of continuous process control. Optimization of PLC is the corresponding relay needs was born, its main use in the work order control, early primary is replaced relay this hulking system, focused on the switch controlling the running order of functions. Marked by the microprocessor in the early 1970 of the 20th century emerged, micro-electronics technology has developed rapidly, people soon microelectronics processing technology will be used in the Programmable Logical Controller (that is