2023年税法试卷

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11STIUᖪWXYZ"TI[▲5&"ᐳI]30<ᐗ"GHKL^⚜ᦈab6I]1.5<ᐗ"de5b'ᦈf஺(2)&ijklm├opᐳ8020<ᐗ"fr〈ZḄtuᦈᐭ58.5<ᐗwxy9ᩞᧇ"fr■|}~ᵨἠxZ]p5500<ᐗஹy⚗p935<ᐗw├oZḄtu20<ᐗ"◅uᔂu8<ᐗ"frt〈EᐸFᓫ(ᐹḄᔠZἠ஺”⁚"P,ᓄᝢᑭYUᕒ(ᐳ500!)"Wm¡o¢ᝅ117ᐗ"ᡂ¦§¨©஺ᐰ&ᡷ◀Ḅ,├oᡂ3200<ᐗ஺(3)ᢗᦈ®”¯ᡝ±²?x³´ᑮ[ᐟfrᑭ·ᦈᐭ48<ᐗஹ¸¹º»´ᑶᑮ[ᐟfrᑭ·ᦈᐭ14<ᐗ஺(4)+½¾uᵨ180<ᐗwᐸᒹmÀᖪ)ÁÂGH1200<ᐗ(Ã[&)ÃÄKLḄÁÂÅÄᑭ·60<ᐗ"ÀGH2023<ᐗ(Ã[&)ÃÄKLḄ&ᑭ·120<ᐗ"dEÆÇ[ÈÉÅÄḄÁÂÊ·20<ᐗ஺(5)+Ëᳮuᵨ400<ᐗ"ᐸÍE)¾ÎÏu60<ᐗÐ,(uᵨ120<ᐗ஺(6)+ÑÒu740<ᐗ")¾ÓÔuᵨ60<ᐗ"Õ├Ö×u5<ᐗ஺(7)⃩)᜜Tj▭+p160<ᐗ"ᐸÍEÙÚ├ÛḄÜÝ25<ᐗஹÞßᔣὁ&ᑭ▾ḄᣎÄ10<ᐗ஺(8)2023&k2023&ᨵ,äᜫ28<ᐗæᔠ5^ç8èéêᡷ◀"2023ëᡠrp20<ᐗ஺í?জlὃ⇋ᓺòwঝôᐵἠõᙠç8[▲ᑁᙳùúû˾Bᐵüýwঞ◤⌕
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ᢇটᓄᝢḄ᳛30%஺ᐭᡂᵨḄᨵ60!ᐗ#$Ḅ%ᔠ'(Ḅ)*+ᕒ஺'(-᪷/01ᧇ•4ᢥ6ᑡ89:;<=⚪4?=◤:Aᔠᦪ(1):ᵬGHᐰJKLMḄNOP(2):ᵬGHᐰJKLMḄ⃩SஹUVWXYZPᦟ\▬^(3):ᵬGH_Jᢗᦈb(4):GHᡠefgᡷ◀Ḅjᳮᵨ(5):GHᡠefgᡷ◀Ḅ├nᵨ

122.q<ᫀs
1KMNOஹ-├⚗t=8020X17%+58.5+
1+17%X17%+500X0.01174-
1+17%X17%=1372.75u!ᐗvgwxᡷḄy⚗t=935+20z7%=936.4u!ᐗvKMNO=1372.75-936.4=436.35u!ᐗvKM=8020X30%+58.5+
1+17%X30%+500X0.01174-
1+17%X30%=2422.5u!ᐗv
2KM⃩S=1.5X3X5%=0.23u!ᐗv
3GH_JᢗᦈbḄ:-ᢗᦈb=48+14=62u!ᐗvᐸ}~ᑮᐟ$eḄᑭᦈᐭ48!ᐗ4GHᡠe஺
4├nᦈᐭt=8020+58.5+
1+17%+500X0.01174-
1+17%+1.5X3=8079.5u!ᐗvSᡷ◀▲t=60X60%=36
!ᐗv48079.5z5%஺=40.4
!ᐗv4ᦑfᡷ◀36!ᐗ4jᳮᵨKNKMᡠet=60—36=24u!ᐗvGHᡠefgᡷ◀Ḅjᳮᵨ=400—24=376u!ᐗv
5fgᡷ◀Ḅ├nᵨ=740+60+5+20X
1-7%+8=831.6u!ᐗv-8079.5X15%=1211.93
!ᐗv41211.93ᜧ80!ᐗ4PSgw/ᡷ◀஺0120!ᐗP8!ᐗ├n#$Ḅ4ᙠᡷ◀NOy⚗tᐭ“├nᵨ”¢£4├n#$Ḅ¤◅P¦ᔂKᐰtᐭ“├nᵨ”¢£஺
6⃩S᜜#AKNKMᡠet=25+10=35u!ᐗvGHᡠefgᡷ◀Ḅ⃩S᜜#A=160—35=125u!ᐗv
72023J©KMGHᡠe-Ẇ«¬ᵨ120!ᐗg^50%ᡷ◀4)*+ᕒ60!ᐗg100%^ᡷ◀2023J®¯ᜫ28!ᐗ±⊡³´▲µ¶·J4y¸¹⚗ᵭ»gwᡷ◀஺¼½±⊡2023J©ᡷ◀4±⊡2023J▭¿¯28-20=8u!ᐗv஺

132023JKMᡠet=8079.5+62—48—3200—2422.5—285.91-0.23-376-180-831.6-125-120X50%-60-8=544.26u!ᐗv2023JKMGHᡠe=544.26X25%=136.07u!ᐗvᵫ2023JÁLÂ20X25%=5u!ᐗv4ÁLḄÂ5!ᐗgᙠ2023J©xᡷ.ᡠw2023J▭KLMGHᡠe136.07-5=131.07u!ᐗv஺