问题 单项选择题

某生产性外商投资企业2006年获利,2009年度有关经营情况如下:
(1)全年外购原材料共计金额900万元,取得税控专用发票上注明的进项税额153万元并通过主管税务机关认证,支付购进原材料的运输费用共计30万元;
(2)全年销售产品开具税控增值税专用发票取得不含税收入2800万元,开具普通发票取得含税收入351万元;房屋出租收入155万元;取得国债利息收入20万元,转让记账式国库券收益12万元;
(3)产成品领用存记录(假定领用部分均为对外销售):期初1000万元,本期入库2500万元,期末1500万元;
(4)发生销售费用300万元,发生财务费用和管理费用620万元(其中含业务招待费25万元);
(5)2009年12月购进节能节水专用设备一套,未取得增值税专用发票,税务机关核定的投资额为160万元;
(6)2008年生产经营亏损20万元。
(说明:根据规定,该企业可以享受15%的税率,并可以从获利年度起享受“两年免税、三年减半”的税收优惠;节能用水专用设备符合国家有关抵免政策。)
根据上述资料和税法有关规定,回答下列问题:

2009年度共计应缴纳的流转税为( )万元。

A.379.65

B.352.45

C.369.75

D.392.85

答案

参考答案:A

解析: 2009年度销项税额=2800×17%+351÷(1+17%)×17%=527(万元)
2009年度进项税额=153+30×7%=155.1(万元)
2009年度共计应缴纳的增值税=527-155.1=371.9(万元)
2009年度缴纳营业税=155×5%=7.75(万元)
2009年度共计应缴纳的流转税合计=371.9+7.75=379.65(万元)
[提示] 外商投资企业不缴纳城建税以及教育费附加。

阅读理解
阅读理解。
      Here is Richard's school report card.
SubjectCommentsScores
EnglishIt is good to teach Richard. He
always writes well and his spelling
is good. He did well in this year's
exam.
95
MathsRichard thinks maths is difficult
but he always tries hard and sometimes
he surprises me.
62
scienceRichard showed a good understanding
of science but his exam result was not
very good because of his carelessness.
52
History An excellent student.It is always a pleasure
to read his work.
87
MusicHe always tries hard and shows a good
understanding of the subject.
80
P.E.Richard plays football well but he is not
good at other sports.
No exam
1. From the scores Richard is best at ______.
[ ]
A. English
B. Maths
C. Music
D. History
2. ______ teacher thinks Richard is an excellent student.
[ ]
A. Music
B. Maths
C. P.E
D. History
3. Richard didn't do well in his Science exam because ______.
[ ]
A. he is not good at Science
B. he was careless in the exam
C. he didn't take the exam
D. the exam was very difficult for him
4. How about Richard's P.E.?
[ ]
A. He scored 80 in the P.E. exam.
B. He is good at all kinds of sports.
C. He is good at football and there is no P.E. exam this term.
D. He doesn't like sports and he didn't take the P.E. exam.
5. What does "sometimes he surprises me" mean?
[ ]
A. It means sometimes Richard does a good job in Maths.
B. It means sometimes Richard doesn't do well in Maths.
C. It means sometimes Richard does something bad.
D. It means sometimes Richard doesn't like his Maths teacher.
单项选择题