某省一独立核算的企业，下属一生产单位在外省。2008年该企业开采原煤340万吨(其中含外省生产单位开采的60万吨)，当年销售原煤300万吨(其中含外省生产单位开采的60万吨)。已知原煤每吨单位税额8元，2008年该企业在本省应缴纳的资源税为( )万元。
A．1120
B．1360
C．1200
D．1920
参考答案：D
解析： 纳税人跨省开采资源税应税产品，其下属生产单位与核算单位不在同一省、自治区、直辖市的，对其开采的矿产品，一律在开采地纳税。该企业在本省应缴纳的资源税＝(300-60)×8＝1920(万元)。
摘录信息 注意：每空不超过3个单词。 You’re listening to Radio Five. Regular listeners know that every Thursday I give a list of places in the city that are looking for volunteers(自愿者). Perhaps you’d like to get a pencil and write down the ones that interest you. Tiny Tot Preschool is looking for someone who will sing songs to the children on Tuesday mornings. The best person for the job would be someone who can play the piano or guitar. Primary School 39 needs volunteers to tutor students in English after school on Mondays, Wednesdays and Fridays. If you are good at English, that is a great chance. The Parks Department needs volunteers to help clean up the parks before National Day. If you like to work outdoors and help the environment, this job is for you. Lastly, the Community Center is looking for people to work with the older on weekends. You can help read and write letters for seniors with bad eyesight. The Center also needs a few students to do fix-up work on houses. If you often help your grandfather repair his house, perhaps this is the perfect job for you. If you are interested in any of the jobs, you can call us at 5488-2377. People need your help. Volunteer today! Let’s be volunteers!
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