问题 单项选择题

某化工企业,某月从一商业企业购进不能构成最终消费品直接进入消费品市场的化妆品(消费税税率30%),支付不含税价款12万元。未经进一步生产加工而将其直接销售给一家生产厂家,取得含税收入17.55万元。为此工业企业( )。

A.需要缴纳消费税4.5万元

B.需要缴纳消费税1.67万元

C.需要缴纳消费税0.9万元

D.不需要缴纳消费税

答案

参考答案:A

解析: 自己不生产应税消费品,而只是购进后再销售应税消费品的工业企业,其销售的化妆品、护肤护发品、鞭炮焰火和珠宝玉石,凡不能构成最终消费品直接进入消费品市场,而需进一步生产加工的,应当征收消费税,同时允许扣除上述外购应税消费品的已纳税款。允许扣除已纳税款的应税消费品只限于从工业企业购进的应税消费品,对从商业企业购进应税消费晶的已纳税款一律不得扣除。

阅读理解

Do you want to be the most popular person in the class? You don ' t need to change your character (性格) ; you just need to improve your personality (人格), the most popular people are trusted (信任) and loved because they stay normal but still have something that makes them different from the rest of us. Here are some pieces of advice on how to become the most popular person in the class.

If you want others to like and respect (尊重) you, you have to start by liking yourself. Do not change yourself in order to please (讨好,取悦) others.

Be helpful to everyone and do it happily. Being nice to people is almost like helping them, too, because by being nice you make others happy.

Be active and have a positive attitude towards life. Develop confidence in yourself.

Stay clean and wear fresh clothes. Do not try to follow fashion to please others.

Respect cannot be bought with big words or money. You have to get it by being honest. It also helps your personal growth. You must be a person that can be trusted to get respect.

小题1: How can we become popular in our class?

A. To change our character.

B.To trust and love others.

C. To improve our personality.

小题2: How can you get respect from your classmates according to the passage? A. By being honest.

B.By trusting others.

C. By using money.

小题3: What does the underlined(下划线的) sentence (句子) show?

A. You should be nice to others.

b. You should be polite when you help others.

C. We can help others just by being nice.

小题4:What kind of people will be liked by the whole class?

a. positive   b.   confident   c.  good-looking   d.  fashionable   e. helpful

A. a, b, e.     b. b, c, d.      C. a,b, c.

小题5:What's the best title (标题) for the passage?

A. How to please others.       B. How to be the favorite.

C. How to be trusted by others.

填空题