问题 单项选择题

甲企业生产一次性筷子,将其委托给乙加工,原材料12万元,不含税加工费用1万,乙代垫不含税辅料0.17万元,消费税税率为5%,乙应代扣代缴消费税()元。

A.1.23万 

B.13.17万 

C.13.68万 

D.13.86万

答案

参考答案:C

解析:本题考查受托方代收代缴消费税的计算。实行从价定率办法计算纳税的组成计税价格计算公式为:组成计税价格=(材料加工成本+加工费)/(1-比例税率)。乙应代扣代缴消费税=(12+1+0.17)/(1-5%)=13.86万元。

阅读理解

Reading comprehension.

     Even at school there had been an unhealthy competition between George and Richard.

     "I'll be the first millionaire in Coleford!" Richard used to boast.

     "And you'll be sorry you knew me," George would reply "because I'll be the best lawyer in town!"

     George never did become a lawyer and Richard never made any money. Instead both men opened

bookshops on opposite sides of Coleford High Street. It was hard to make money from books, which

made the competition between them worse.

     Now with only one bookshop in town, business was better for George. But sometimes he sat in his

narrow, old kitchen and gazed out of the dirty window, thinking about his former rival (竞争对手).

Perhaps he missed him?

     George was very interested in old dictionaries, He'd recently found a collector in Australia who was

selling a rare first edition. When the parcel arrived, the book was in perfect condition and George was

delighted. But while he was having lunch, George glanced at the photo in the newspaper that the book

had been wrapped in. He was astonished-the smiling face was older than he remembered but unmistakable!

Trembling, George started reading.

     "Bookends have bought ten bookstores from their rivals Dylans. The company, owned by multi-millionaire

Richard Pike, is now the largest bookseller in Australia."

1. George and Rivhard were _____ at school.

A. roommates

B. good friends

C. competitors

D. booksellers

2. How did George feel about Richard after his disappearance?

A. He envied Richard's marriage.

B. He thought of Richard from time to time.

C. He felt lucky with no rival in town.

D. He was guilty of Richard's death.

3. George got information about Richard from _____.

A. a dictionary collector in Australia

B. the latter's rivals Dylans

C. a rare first edition of a dictionary

D. the wrapping paper of a book

4. What happened to George and Richard in the end?

A. Both George and Richard became millionaires.

B. Both of them realized their original ambitions.

C. George established a successful business white Richard was missing.

D. Richard became a millionaire while George had no great success.

单项选择题