问题 单项选择题

某商贸公司,2011年1月从国外进口一批粮食白酒(合计6000公斤),已知该批白酒关税完税价格为1200000元,按规定应缴纳关税180000元,粮食白酒的消费税税率为20%,定额消费税为0.5/斤。该批白酒进口环节应缴纳的消费税税额( )。

A.312500元

B.322500元

C.332500元

D.352500元

答案

参考答案:D

解析: 组成从价计税价格=(1200000+180000+6000×0.5×2)÷(1-20%)=1732500(元),应缴纳消费税税额=1732500×20%+6000×0.5×2=352500(元)

选择题
单项选择题

Generally speaking, a British is widely regarded as a quiet, shy and conservative person who is (1) only among those with whom he is acquainted. When a stranger is at present, he often seems nervous, (2) embarrassed. You have to take a commuter train any morning or evening to (3) the truth of this. Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; hardly anybody talks, since to do so would be considered quite offensive. (4) , there is an unwritten but clearly understood code of behavior which, (5) broken, makes the offender immediately the object of (6) .

It has been known as a fact that a British has a (7) for the discussion of their weather and that, if given a chance, he will talk about it (8) . Some people argue that it is because the British weather seldom (9) forecast and hence becomes a source of interest and (10) to everyone. This may be so. (11) a British cannot have much (12) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (13) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate — as the weathermen in his (14) .

Foreigners may be surprised at the number of references (15) weather that the British make to each other in the course of a single day. Very often conversational greetings are (16) by comments on the weather. "Nice day, isn’t it" "Beautiful!" may well be heard instead of "Good morning, how are you" (17) the foreigner may consider this exaggerated and comic, it is worthwhile pointing out that it could be used to his advantage. (18) he wants to start a conversation with a British but is (19) to know where to begin, he could do well to mention the state of the weather. It is a safe subject which will (20) an answer from even the most reserved of the British.

5()

A.unless

B.once

C.while

D.as