问题 不定项选择 共用题干题

本题涉及关税、增值税和消费税法律制度。某汽车企业系增值税一般纳税人,2013年11月发生如下业务:(1)从境外进口一批小汽车,共计20辆,每辆关税完税价格20万元;企业按规定已缴纳进口环节的各项税金,并取得完税凭证;(2)当月在境内销售自产小汽车1000辆,取得销售不含税收入15000万元;同时取得运输装卸费收入351万元(未单独核算)。(3)当月购进生产材料,取得增值税专用发票上注明的价款为8000万元,税款1360万元;专用发票当期通过税务机关的审核认证。为购进材料支付运费,取得运输公司开具的增值税专用发票注明价款200万元。已知:关税税率为20%,消费税税率为9%。要求:根据上述资料,回答下列(1)~(4)小题。

该企业当期应缴纳的增值税是()万元。

A.1137.33

B.1151.33

C.1227

D.1129.33

答案

参考答案:D

阅读理解

Wildwood School Library Guide

This will offer you some information about our school library.You can use this guide to help your kids use our library.

Service hours:3:00 pm—5:30 pm on school days;8:30 am—11:00 am on weekends

On school days, your kids may borrow or return books during opening hours only when his classroom teacher allows him to.At the weekend, our library is open to both you and your kids.

Borrowing

Each student can borrow one or two books at a time: More books can be borrowed only for class reading activities and school research.

Returning:

Books borrowed from the library can be kept for 15 school days.The books must be returned before the due (到期的)date or the kid can not borrow other books.

Damaged(受损的) or Lost Books

When a book is returned in a damaged condition, the kid will have to pay three dollars for the damage.Full price must be paid if a book is lost.We encourage students to carry their library books in plastic bags to protect them from rainy weather.

Please call us at 3362—1323 for more information.

小题1:Students can borrow more than two books at a time__________.

A.for sending exams

B.to do school research

C.for after-school activities

D.to read together with their parents小题2:________must be paid when a student loses the book he borrows.  

A.Three dollars

B.Half the price of the book

C.Full price of the book

D.Twice the price of the book小题3:The students are advised to _________to prevent rain.  

A.carry their library books in plastic bags

B.cover their library books with raincoats

C.put their library books into their pocket

D.keep their library books in their classroom小题4:This library guide is for_______.

A.teachers from Wildwood

B.workers in Wildwood School Library

C.visitors to Wildwood School

D.parents of the Wildwood School students

问答题 简答题