问题 单项选择题

北京某货运公司(增值税一般纳税人)2013年4月发生如下业务:

(1)购入新载货车,取得机动车专用发票注明税额5.1万元。

(2)购买成品油,取得增值税专用发票注明税额4.25万元。

(3)购买材料.低值易耗品,支付动力费用,取得增值税专用发票注明税额5.92万元。

(4)修理载货车,取得增值税专用发票注明税额2.34万元。

(5)货运业务取得含税收入116.55万元。

(6)装卸搬运服务取得含税收入12.72万元。

(7)经营性出租载货车(不配司机)业务取得含税收入70.2万元(租赁合同约定每月租赁费23.4万元,二季度租赁费在季度初一次性支付)。

(8)销售旧载货车(2010年3月购入),取得含税收入20.8万元。

该公司增值税抵扣凭证均经税务机关认证。

该货运公司当月应纳增值税税额()万元。

A.0 

B.5.20 

C.5.26 

D.5.66

答案

参考答案:C

解析:

考点: 增值税应纳税额的计算

单项选择题
阅读理解

阅读理解

Dear Mom and Dad,

     I'm afraid I have some very bad news for you. I have been very naughty and the school master is very

angry with me. She is going to write to you. You must come and take me away from here. She does not

want me in the school any longer. The trouble started last night when I was smoking a cigarette in bed. As I was smoking, I heard footsteps coming towards the room. I did not want a teacher to catch me smoking, so I threw the cigarette away. Unfortunately, the cigarette fell into the waste--paper basket. It caught fire.

     There was a curtain near the waste --paper basket. It caught fire too. Soon the whole room was

burning. The master phoned the fire brigade. The school is a long way from the town and before the fire

brigade arrived, the whole school was on fire. The master said that the fire was all my fault and I must pay

for the damage. She will send you a bill for about a million dollars.

     I'm very sorry for this.

                                                                                                                                           Much love     

                                                                                                                                           Sarah      

1. Why did Sarah write to his parents?

A. He missed them very much for they hadn't seen each other for a long time.

B. He told his parents what he had done in school.  

C. He was tired of studying, and wanted to leave school.

D. He thought he was old enough to help them do something.

2. Where did Sarah smoke?

A. in the classroom                    

B. in the Dinning hall    

C. in the street                        

D. in the dormitory

3. Why was the school master angry with him?

A. Because he was too naughty            

B. Because he was too lazy

C. Because he caused a big fire            

D. Because he stole something from the school

4. How much did he have to pay for school?

A. $1,000,000                            

B. £1,000,000    

C.¥1,000,000                           

D. $ 100,000