问题 单项选择题

内蒙古某煤炭企业,在青海有一煤矿。2008年 8月该企业开采原煤1350万吨(其中包括内蒙古煤矿开采原煤530万吨);销售内蒙古煤矿开采的原煤335万吨,销售青海煤矿开采的原煤 350万吨;将内蒙古开采的部分原煤(无法正确计算原煤领用量)加工选煤270万吨,对外销售 150万吨,本单位后勤服务公司领用选煤10000吨。资源税税额:内蒙古煤矿原煤3元/吨,青海煤矿原煤5元/吨;加工产品的综合回收率为 70%。该企业本月应纳资源税税额( )万元。

A.1806.20

B.1921

C.3402.14

D.2971.26

答案

参考答案:C

解析: 纳税人跨省开采资源税应税产品,按照开采地的实际销售量(或者自用量)及适用的单位税额计算划拨。 税法规定,对于连续加工前无法正确计算及煤使用数量的,可按加工产品的综合回收率,将加工产品实际销量和自用量折算成原煤数量作为课税数量。 该企业本月应纳资源税额=335×3+350×5+ (150+1)÷70%×3=3402.14(万元)

阅读理解

All over the world people enjoy sports, Sports help to keep people healthy and happy, and to live longer.

Many people like to watch others play games. They buy tickets or turn on their TVs to watch the games. Often they get very excited when “their” player or team wins.

Some sports are so interesting that people everywhere go in for(参加) them. Football, for example, has spread(展开)around the world. Swimming is popular in all countries near the sea or in those with many rivers. What fun it is to jump into a pool or lake, whether in China, Egypt or Italy! And think of people in cold countries. Think how many love to skate or ski (滑雪) in Japan, Norway or Canada.

Some sports or games go back thousands of years, like running or jumping. Chinese wushu, for example, has a very long history. But basketball and volleyball are rather new. Neither one is a hundred years old yet. People are inventing new sports or games all the time. Water-skiing is one of the newest in the family of sports.

People from different countries may not be able to understand each other, but after a game together they often become good friends. Sports help to train a person’s character. One learns to fight hard but fight fair, to win without pride and to lose with grace(胜不骄,败不馁).

小题1:Why do people all over the world enjoy sports?

A.Because they are healthy.

B.Because they are happy.

C.Because they want to live longer.

D.All the above.小题2:Why do some people get excited when they watch a game? Because  ___________. 

A.their favourite team wins

B.they win the game

C.they get the good news

D.they can’t help themselves小题3:Why do people from different countries often become friends after a game together? Because ____________.

A.they train their character in the game

B.they understand each other

C.they are friendly to each other

D.they help each other

单项选择题