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[简答题]大华股份有限公司(以下简称大华公司)为上市公司,系增值税一般纳税人,适用的增值税税率为17%;产品的销售价格中均不含增值税额;不考虑除增值税以外的其他相关税费。大华公司2005年发生的有关交易如下:
(1) 2005年1月1日,大华公司与A公司签订受托经营协议,受托经营A公司的全资子公司——B公司,受托期限3年。协议约定:大华公司从B公司每年可获得固定收益 2300万元。A公司系C公司的子公司;C公司董事会7名成员中有5名由大华公司委派。
2005年度,大华公司根据受托经营协议经营管理B公司。2005年1月1日,B公司的净资产为15000万元。2005年度,B公司实现净利润2000万元(除实现净利润外,无其他所有者权益变动);至2005年12月31日,大华公司从A公司收到托管收益。假症净资产按年初净资产和年末净资产的算术平均数计算。
(2) 2005年1月5日,大华公司与D公司签订受托经营协议,受托经营D公司的全资子公司E公司,受托期限3年。协议约定:大华公司每年按E公司当年实现净利润(或净亏损)的60%获得托管收益(或承担亏损);此外,D公司每年向大华公司支付托管经营费用 180万元。大华公司的董事长兼任D公司的总经理。
2005年度,大华公司根据受托经营协议经营管理E公司。2005年度,E公司发生净亏损100万元(除实现净利润外,无其他所有者权益变动);至2005年12月31日,大华公司已从D公司收到托管收益。
(3) 2005年2月10日,大华公司与F公司签订购销合同,向F公司销售产品一批。增值税专用发票上注明的销售价格为3000万元,增值税额为510万元。该批产品的实际成本为1500万元,未计提存货跌价准备。产品已发出,款项已收存银行。大华公司系F公司的母公司,其生产的该产品85%以上均销往F公司,且市场上无同类产品。
(4) 2005年1月1日,大华公司将其办公楼委托丙公司经营。该办公楼2005年年初账面价值为2500万元。按托管协议规定,该办公楼委托经营期为3年,每年实现的损益均由丙公司承担或享有,丙公司每年支付给大华公司委托经营收益200万元。假定1年期银行存款利率为2%。2005年,丙公司未实施任何出租和其他实质性的经营管理行为。丙公司系大华公司的联营企业。
2005年12月31日

更新时间:2022-12-10

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