问题 单项选择题

国内某软件开发企业为增值税一般纳税人,2009年8月销售生产的软件产品取得销售额168000元,已开具增值税专用发票,该批软件系进口软件进行升级转换;本月购进材料取得增值税专用发票注明的增值税为1346元;支付运杂费300元,取得的国有运输企业开具的运费发票上列示:运输费用200元,保管费60元,押运费40元;进口软件的增值税为8425元。该企业上述业务实际应负担的增值税为( )元。

A.10200

B.2040

C.10193

D.5040

答案

参考答案:D

解析: 应纳税额=168000×17%-1346-200×7%-8425=18775(元) 实际税负=18775÷168000=11.18%,实际税负超过3%的部分实行即征即退 实际应负担的增值税=168000×3%=5040 (元)。

阅读理解

Waterland, California, June 26,2001—two cars dropped from sight, falling into the bottom (底部) of a 400-feet deep sinkhole (陷洞) which appeared suddenly. At a town 12 miles from Waterland, two bedrooms of one house dropped into a hole 60 feet across and 35 feet deep part of the next house hung dangerously over the hole.

Sinkholes have been happening without warning in this part of California for years. So far there is no way to predict (预告) when or where one will appear. But when one does, others usually follow in the same area, usually along a straight line.

The worst sinkhole in recent appeared in 1996. It was 70 feet across and 150 feet deep. It destroyed in one house, damaged several others and broke the walls of a city block. One hole, 15-feet deep, opened up this year in the middle of a highway, 19 seconds after a car had driven by. Others in the same area took place at night damaging houses, swallowing up trees and parts of streets and making 23 frightened people run away from their homes in night clothes.

Sinkholes happen when the weather is dry. The earth at the surface begins to drop into empty space under the ground, like sand falling in huge hourglass (沙漏). This is how a sinkhole is formed.

71. From the text we know sinkhole do not happen ______.

A. during the period of wet weather              B. in a straight line

C. in the dry season                            D. at night

72. When one sinkhole appears, others usually follow ________.

A. everywhere                                  B. on straight highway only

C. nearby                                     D. in the places far away

73. Sinkholes take place because ________.

A. there are large holes under houses    

B. Waterland has an underground lake

C. there are too many heavy things on the surface of the earth

D. dry earth moves and fills underground holes

74. Which of the following is not talked about in the text?

A. Sinkholes cause car accidents                    B. Sinkholes destroy houses

C. Sinkholes kill people                               D. Sinkholes damage streets

75. This text mainly tells us that ________.

A. sinkholes always happen without any warning

B. sinkholes have been happening in the Waterland area, causing some damage

C. even drivers cannot keep away from sinkholes

D. why a sinkhole happens and how its name has been formed

单项选择题