问题 单项选择题

某酒厂6月份发生如下业务:

(1)销售瓶装粮食白酒20吨,取得收入80000元(不含增值税)。

(2)销售瓶装粮食白酒一批,数量5吨,含税单价3510元/吨,收取包装物押金2457元。

(3)用自产瓶装粮食白酒30吨,换取酿酒所用原材料90000元。

(4)该厂委托某酒厂为其加工酒精6吨,粮食由委托方提供,发出材料成本51000元,支付加工费6000元,增值税1020元。收回的酒精全部用于连续生产套装礼品白酒20吨,含税售价8424元/吨,当月全部销售。

(5)本厂生产的瓶装粮食白酒,3吨用于馈赠,7吨用于职工福利,同类产品售价3500元/吨。

根据以上资料,回答下列问题:

委托加工的酒精受托方应代收代缴的消费税为()元。

A.2684.21

B.3053.68

C.3000

D.2550

答案

参考答案:C

解析:

受托方应代收代缴的消费税=(51000+6000)×5%/(1-5%)=3000元

判断题
单项选择题

There are countless parents who will not allow their children to play violent video games, in which players are able to kill, maim, dismember or sexually assault human images in depraved ways. The video game industry rates them, and some stores use that rating to decide whether to sell a particular game to a minor.

But California went too far in 2005 when it made it illegal to sell violent video games to minors. Retailers challenged the law, and a federal appeals court rightly ruled that it violates the First Amendment. Last week, the Supreme Court said that it would review that decision. We hope it agrees that the law is unconstitutional. California’s law imposes fines of up to $1,000 on retailers that sell violent video games to anyone under 18. To qualify, a game must, as a whole, lack serious literary, artistic, political or scientific value for minors.

But video games are a form of free expression. Many have elaborate plots and characters, often drawn from fiction or history. The California law is a content-based restriction, something that is presumed invalid under the First Amendment. The Supreme Court has made it clear that minors have First Amendment rights. California has tried to lower the constitutional standard for upholding the law by comparing it to "variable obscenity," a First Amendment principle that allows banning the sale of some sexually explicit materials to minors that cannot be banned for adults. The United States Court of Appeals for the Ninth Circuit, in San Francisco, like other federal courts, rightly refused to extend that doctrine to violent games.

Under traditional First Amendment analysis, content-based speech restrictions can survive only if they are narrowly tailored to promote a compelling government interest. California says its interest is in preventing psychological or neurological damage to young people. The appeals court concluded that the evidence connecting violent video games to this sort of damage is too weak to make restricting the games a compelling government interest.

Even if the interest were legitimate, the state could have used less restrictive methods. The video game industry, like the movie business, has a voluntary rating system that provides buyers and sellers with information on the content of specific games, including age-specific ratings, ranging from "early childhood" to "adults only. " The government could do more to promote the use of voluntary ratings by retailers and parents.

California lawmakers may have been right when they decided that video games in which players kill and maim are not the most socially beneficial form of expression. The Constitution, however, does not require speech to be ideal for it to be protected.

The author’s attitude toward California’s law is()

A. critical

B. defensive

C. ironical

D. objective