问题 单项选择题

某商场(一般纳税人)2005年10月购进一批货物,取得的增值税专用发票上注明的销售额20万元,税额3.4万元,已经通过税务机关认证并申报抵扣。本月将该批货物销售80%,取得零售收入22万元,零售收入的10%取得厂家的销售返利2.2万元,该商场本月应纳增值税为 ( )。

A.-0.2万元

B.0.12万元

C.0.17万元

D.0.2万元

答案

参考答案:B

解析: 对商业企业向供货方收取的与商品销售量、销售额挂钩(如以一定比例、金额、数量计算)的各种返还收入,均应按照平销返利行为的有关规定冲减当期增值税进项税金。
应纳增值税=22÷1.17×17%-(3.4-2.2÷1.17×17%)=3-2-(3.4×0.32)=0.12(万元)。

单项选择题
单项选择题

Scientists around the world are racing to learn how to rapidly diagnose, treat and stop the spread of a new, deadly disease. SARS — Severe Acute Respiratory Syndrome — was (1) for the first time in February 2003 in Hanoi, (2) since then has infected more than 1,600 people in 15 countries, killing 63. At this (3) , there are more questions than answers surrounding the disease.

Symptoms start (4) a fever over 100.4 degrees F, chills, headache or body (5) . Within a week, the patient has a dry cough, which might (6) to shortness of breath. In 10% to 200% of cases, patients require (7) ventilation to breathe. About 3.5% die from the disease. Symptoms (8) begin in two to seven days, but some reports suggest it (9) take as long as 10 days. Scientists are close to (10) a lab test to diagnose SARS. In the meantime, it is diagnosed by its symptoms. There is no evidence (11) antibiotics or anti-viral medicines help, (12) doctors can offer only supportive care. Patients with SARS are kept in isolation to reduce the risk of (13) . Scientists aren’t sure yet, but some researchers think it’s a (14) discovered coronavirus, the family of viruses that cause some common colds.

Most cases appear to have been passed (15) droplets expelled when infected patients cough or sneeze. Family members of infected people and medical workers who care for them have been most likely to (16) the illness. But recent developments in Hong Kong suggest that the (17) might spread through air, or that the virus might (18) for two to three hours on doorknobs or other (19) Health experts say it is (20) , though, that sharing an elevator briefly with an infected person would be enough to pass the virus.

2()

A.but

B.and

C.or

D.yet