问题 单项选择题

某卷烟生产企业2005年8月向税务机关缴纳增值税300万元,消费税800万元,营业税50万元;进口货物向海关缴纳增值税100万元。该企业当月应缴纳教育费附加( )万元。

A.17.25

B.34.5

C.18.75

D.37.5

答案

参考答案:B

解析: 教育费附加是对缴纳增值税、消费税、营业税的单位和个人征收,以其实际缴纳的增值税、消费税和营业税税额为计税依据,分别与增值税、消费税和营业税同时缴纳。对海关进口的产品征收的增值税、消费税,不征收教育费附加。现行教育费附加征收比率为3%。因此该企业当月应缴纳教育费附加=(300+800+50)×3%=34.5(万元)。

阅读理解

C

Elephants are the largest land animals and they need plenty of living span. They have seasonal migration(迁徙) routes. As human populations rise, elephant land is being cleared for agriculture and other kinds of development.

When animals are effectively trapped on small areas of land, it restricts the gene pool and also results in a shortage of food. Where elephant reserves (保护区 ) border agricultural areas, elephants are often attracted to leave parks to attack crops and barns. Only the strongest walls will stop an adult elephant, so farmers have great difficulty protecting their fields.

In India, elephants don’t only attack for food. Some even have developed a taste for rice beer. In Assam, elephant-human conflict has resulted in the death of more than 150 people and 200 elephants in two years.

Poverty leads to the killing of elephants for meat. If people don’t have enough food and their governments cannot afford to enforce poaching(偷猎) bans, it’s not difficult to predict the outcome.

Ivory comes from elephant tusks, which can grow to be 3 metres long. Both male and female African elephants have large tusks.

Most new ivory comes from Africa and is sold as a high status material in Asian countries such as Thailand, mainland China and Japan. It can fetch $150 a pound and is carved to make decorations, chopsticks and ink stamps(印章). The conservation priority(重点) here is to change public attitudes.

In some countries in southern Africa, where conservation efforts have been successful, there is not enough room for a growing elephant population and animals have to be killed. A CITES meeting in November 2002 ruled that Botswana, Namibia and South Africa may sell stock-piled(库存的) ivory, starting in 2004.

Many conservationists are convinced that this will fuel the demand for ivory and lead to more illegal poaching, they say it is almost impossible to tell legal from poached ivory. The governments argue that the sales will be used to fund conservation work.

64. Which of the following isn’t the result of smaller elephant land?

A. Seasonal migration.                        B. Elephant-human conflict.

C. Restricting the gene pool.                          D. Shortage of food.

65. The most important thing to protect elephants is _______.

A. to build strongest walls

B. to sell stock-piled ivory instead of illegal ivory

C. to enforce poaching bans

D. to change people’s ideas

66. What does the underlined word “this” in the last paragraph refer to?

A. The killing of dephants for meat.

B. The ban of the trade in African elephant ivory.

C. The selling of stock-piled ivory.

D. The sales to fund conservation work.

67. According to the passage, we can infer that_______.

A. farmers have trouble protecting their field since no walls can stop an adult elephant.

B. if the government could help solve poverty, there would be less killing of elephants.

C. only male elephants in Africa have tusks as long as 3 meters.

D. since there is not enough room for a growing elephant population, there is no need to ban poaching all over Africa.

单项选择题