问题 单项选择题

某啤酒厂本月销售啤酒10吨,售价2500元/吨(不含税),同时包装物收押金5000元,则下列陈述正确的是()。

A.该厂的应纳消费税金2200元

B.该厂的应纳消费税金2500元

C.确认税率时押金不作考虑

D.押金并入计税价格一同计税

答案

参考答案:A

解析:确认税率的出厂价=2500+5000÷(1+17%)÷l0=2927.35(元/吨),小于3000元/吨,故啤酒税率适用220元/吨,则本题应纳消费税=10×220=2200(元)。

阅读理解

阅读理解。

     Every year more people recognize that it is wrong to kill wildlife for "sport." Progress in this direction

is slow because shooting is not a sport for watching, and only those few who take part realize the cruelty

and destruction.

     The number of gunners, however, grows rapidly. Children too young to develop proper judgments

through independent thought are led along way away by their gunning parents. They are subjected to

advertisements of gun producers who describe shooting as good for their health and guncarrying as a way

of putting redder blood in the veins (血管). They are persuaded by gunner magazines with stories honoring

the chase and the kill. In school they view motion pictures which are supposedly meant to teach them how

to deal with arms safely but which are actually designed to stimulate (刺激) a desire to own a gun. Wildlife

is disappearing because of shooting and because of the loss of wildland habitat (栖息地). Habitat loss will

continue with our increasing population, but can we slow the loss of wildlife caused by shooting? There

doesn't seem to be any chance if the serious condition of our birds is not improved.

     Wildlife belongs to everyone and not to the gunners alone. Although most people do not shoot, they seem

to forgive shooting for sport because they know little or nothing about it. The only answer, then, is to bring

the truth about sport shooting to the great majority of people.

     Now, it is time to realize that animals have the same right to life as we do and that there is nothing fair or

right about a person with a gun shooting the harmless and beautiful creatures. The gunners like to describe

what they do as character-building, but we know that to wound an animal and watch it go through the agony

of dying can make nobody happy. If, as they would have you believe, gun-carrying and killing improve human-

character, then perhaps we should encourage war.

1. According to the text, most people do not seem to be against hunting because _____.

A. they have little knowledge of it

B. it helps to build human character

C. it is too costly to stop killing wildlife

D. they want to keep wildlife under control

2. The underlined word "agony" in the last paragraph probably means _____.

A. form

B. condition

C. pain

D. sadness

3. According to the text, the films children watch at school actually _____.

A. teach them how to deal with guns safely

B. praise hunting as character-building

C. describe hunting as an exercise

D. encourage them to have guns of their own

4. It can be inferred from the text that the author seems to _____.

A. blame the majority of people

B. worry about the existence of wildlife

C. be in favour of war

D. be in support of character-building

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