一、纳税资料南阳时尚制衣有限公司(增值税一般纳税人)主营服装生产销售等业务,目前执行企业会计制度。假定公司2011年度全年取得营业收入为3900万元、营业外收入50万元;发生销售成本2500万元、销售税金及附加120万元、销售费用296万元、管理费用414万元(其中业务招待费支出40万元)、财务费用20万元;营业外支 First, the tax information Nanyang Fashion Garment Co., Ltd. (VAT general taxpayer) Main clothing production and sales business, the current implementation of enterprise accounting system. It is assumed that the Company achieved revenue of RMB39 million and non-operating income of RMB500,000 for the whole year of 2011. The Company incurred a sales cost of RMB25 million, sales tax and additional RMB1.2 million, sales expense of RMB2.96 million and management expense of RMB4.14 million (including business Hospitality expenses 400,000 yuan), financial costs 200,000 yuan; operating outside the branch