问题 问答题

广州某进出口公司从日本进口一批货物,货物以离岸价格成交,成交价折合人民币为2510万元(包括单独计价并经海关审查属实的向境外采购代理人支付的买方佣金10万元,但不包括因使用该货物而向境外支付的软件费30万元、向卖方支付的佣金5万元),另支付货物运抵我国广州港的运费、保险费等25万元。假设该货物适用的关税税率为20%、增值税税率为17%、消费税税率为10%。
要求:分别计算该公司应纳关税税额、消费税税额和增值税税额。

答案

参考答案:解:关税完税价格
=离岸价+软件费+卖方佣金-买方佣金+运保费
=2510+30+5-10+25=2560(万元)
关税税额=2560×20%
=512(万元)
消费税的组成计税价格
=(关税完税价格+关税)/(1-消费税税率)
=(2560+512)/(1-10%)=3413.33(万元)
消费税税额=3413.33×10%
=341.333(万元)
增值税的组成计税价格
=关税完税价格+关税+消费税
=2560+512+341.333
=3413.333(万元)
增值税税额=3413.333×17%
=580.267(万元)

单项选择题

综合考查灵感思维的新线索、新结果、新结论,就会发现它往往带有一定的模糊性。凯库勒关于苯分子C6H6环状结构的重大发现,也不是一下成功的。

他受到幻梦中被蛇缠绕的启示而产生了灵感,诱发了对苯分子结构为环状的假想,后经多次核验、修正,才得出今天所见的环结构图。

现代科学发展整体化趋势说明,科学的深化要求更加精确化。但科学的深化又意味着问题的复杂化,而复杂化又难以精确化。因而,与之相伴而来的就是不精确性,即模糊性。K。人的理性思维,从整体上看,是具有一定模糊性特征的,它最突出表现在灵感思维上,因为灵感在发生过程中,要受知觉经验信息、课题信息,潜意识同显意识不时出现的交流信息,以及神经细胞的物理化学过程的影响。只要其中的某一项信息失准,其结果就难以精确。要精确,就必须由形象思维和抽象思维辅佐。当然,这些并非灵感思维的本质特征,因为失去创造性功能的“灵感思维”不是我们所说的灵感思维。这一点,钱学森已在《关于形象思维问题的一封信》中讲得很明白:“凡有创造经验的同志都知道光靠形象思维不能创造,不能突破,要创造要突破就得有灵感。”

文中“与之相伴”的“之”指代的是()。

A.科学的深入化

B.科学的复杂化

C.科学的整体化

D.科学的精确化

阅读理解

American middle school students don’t seem to care that they’re worse at maths than their counterparts (同龄人) in China’s Hong Kong and Finland. “I don’t need it,” my student says, “I’m going to be a basketball star.” Or a car mechanic, or a singer.

Middle school students’ maths skills were tested by the International Organization for Economic Co-operation and Development. The United States ranked 28th out of 41 countries tested. After all, when was the last time you used algebra (代数)?

But maths isn’t just about training Americans to become scientists. It has its own value. It helps you see patterns and develops your logic skills, and it teaches you to concentrate and to separate truth from falsehood. Maths helps you make wise financial decisions, so you can avoid false claims from advertisers, politicians and others. It helps you determine risk. For example, after an airplane crash, studies show that people are more likely to drive than to take a plane in spite of the fact that they are much more likely to be killed or injured while driving. Planes are not like criminals who repeat the same crime over and over. One plane is not more likely to crash just because another plane recently did. In fact, the most dangerous time to drive is probably right after a plane crash because so many people are on the road.

It is not possible to really understand science and the scientific method without understanding maths. A rainbow is even more beautiful and amazing when we understand it.

The precision (精确性) of maths helps us think in a very special way. How do we bring the learning of maths back to life? I don’t have the big answer. I try my best to help pupils find answers to some maths problems. When I can get one to say, “Wow, that’s great,” I feel the joy of a small victory.

小题1:Some American students don’t care about their poor maths results because __________.

A.maths is useless to most people

B.they have no interest in maths

C.they think maths has nothing to do with their future

D.they don’t do well in maths小题2:The example in Paragraph 3 is used to show __________.

A.every coin has its two sides

B.we should not be cheated by fault facts

C.maths is close to our daily life

D.a simple fact shows complicated rules小题3:The writer would agree that __________.

A.it’s normal that America kids are weak in maths

B.without maths we’ll miss much in our life

C.maths is the most important subject at school

D.American kids don’t work hard at school小题4:This text is most probably written by __________.

A.a student career guide

B.a researcher on students’ problems

C.a specialist in students’ studies

D.a maths teacher