问题 单项选择题


某酒厂为增值税一般纳税人,2006年10月份发生下列业务:
(1)销售自制粮食白酒5000箱,每箱10斤,不含税单价为80元/箱,收取包装物押金 70200元,装卸费23400元;
(2)从A酒厂购进粮食酒精6吨,用于勾兑38度白酒20吨,当月全部出售,取得不含税收入80000元;
(3)将自产48度粮食白酒10吨,以成本价每吨7000元分给职工作福利,对外销售不含税单价为每吨9500元;
(4)出售特制黄酒50吨,每吨售价2000元,消费税单位税额每吨240元;
(5)委托某个体工商业户小规模纳税人生产10吨白酒,本厂提供原材料成本3.5万元,支付加工费1060元(不含税),收回后装瓶出售,取得不含税收入80000元,销项税额 13600元。
根据上述资料回答下列问题:

收取包装物押金和装卸费应纳的增值税为( )元。

A.0

B.3400

C.10200

D.13600

答案

参考答案:D

解析:收取包装物押金和装卸费应纳增值税=[(70200+23400)/(1+17%)]×17% =13600(元)

单项选择题

I got a job teaching special education at a school in Coachella, California, a desert town about 170 miles from home. It was no (1) job. Street gangs (2) around the school after dark.

"Be careful, " Dad warned me during one of my frequent weekend (3) home. He was concerned about my living (4) , but I needed to be on my own.

One evening, I stayed after school to rearrange my classroom. (5) , I turned out the light and closed the door. Then I (6) toward the gate. It was (7) ! I looked around. Everyone had gone home.

After (8) all the exits, I found just enough (9) to squeeze under a gate in the back of the school. Then I walked toward my car, parked in a field behind the building.Suddenly I heard voices. I (10) around and saw at least eight boys following me. (11) my pace, I reached into my shoulder bag to get my key. I (12) all over the inside of my handbag. But the key wasn’t (13) ! Dear Lord, please help me, I prayed (14) . Suddenly, my fingers touched a loose key in my purse. I didn’t even know if it was for my car, but I took it out and (15) it. It worked!I opened the door, slid in and locked it—just (16) the teenagers surrounded the car. Trembling , I started the engine and (17) away. When I returned to my apartment, the phone was ringing. It was my Dad. I didn’t tell him about my experience; I didn’t want to (18) him. "Oh, I forgot to tell you!" He said, "I had a (n) (19) car key made and slipped it into your purse—just (20) you ever need it. \

13().

A.there 

B.lost 

C.used 

D.inside

单项选择题