问题 单项选择题

某外商投资企业2009年向非关联企业销售产品100件,取得不含税销售额200000元,向一关联企业销售相同产品150件,取得不含税销售额150000元。2010年7月20日,经主管税务机关审查发现,该企业在进行2009年度纳税申报时,未进行相应的纳税调整,税务机关采用可比非受控价格法进行调整,对当天补征所得税款同时应加收的利息为( )元。(假定中国人民银行公布的2009年同期人民币1年期贷款基准利率为7.47%,1年按365天计算。今年当期人民币1年期贷款基准利率为8.47%)

A.102.40
B.345.36
C.640.58
D.602.44

答案

参考答案:C

解析: 销售给非关联企业的单价=200000÷100=2000(元),销售给关联企业的单价=150000÷150=1000(元),根据可比非受控价格法,税务机关可以比照2000元/件的价格调整其销售给关联企业的销售价格,向关联企业销售价格为=150×2000=300000 (元),企业少申报300000-150000=150000(元),应补征所得税=150000×25%=37500(元),应加收利息=37500×(7.47%+5%)÷365×50=640.58(元)。
[提示] 税务机关依照规定作出纳税调整后,需要补征税款的,应当补征税款,并按照国务院规定加收利息。应当对补征的税款, 自税款所属纳税年度的次年6月1日起至补缴税款之日止的期间,按日加收利息。加收的利息,不得在计算应纳税所得额时扣除。利息,应当按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加5个百分点计算。

阅读理解

One afternoon I toured an art museum while waiting for my husband to finish a business meeting. I was looking forward to a quiet view (观察) of the art works.

A young couple viewing the paintings ahead of me chatted non-stop between themselves. I watched them a moment and decided the wife was doing all the talk. I admired the husband’s patience for putting up with her continuous talk. Distracted by their noise, I moved on.

I met with them several times as I moved through the different rooms of art. Each time I heard her constant burst of words, I moved away quickly.

I was standing at the counter of the museum gift shop making a purchase when the couple came near to the exit. Before they left, the man reached into his pocket and pulled out a white object. He extended it into a long stick and then tapped his way into the coatroom to get his wife’s jacket.

“He’s a brave man.” The clerk at the counter said, “Most of us would give up if we were blinded at such a young age. During his recovery he made a promise that his life wouldn’t change. So, as before, he and his wife come in whenever there’s a new art show.”

“But what does he get out of the art?” I asked, “He can’t see.”

“Can’t see? You’re wrong. He sees a lot. More than you or I do.” The clerk said, “His wife describes each painting so he can see it in his head.”

I learned something about patience, courage and love that day. I saw the patience of a young wife describing paintings to a person without sight and the courage of a husband who would not allow blindness to change his life. And I saw the love shared by two people as I watched this couple walk away hand in hand.

根据材料内容选择最佳答案,并将其标号填涂在答题卡的相应位置。

小题1:The young couple were at an art museum _______.

A.to show their love

B.to appreciate art

C.to discuss paintings

D.to describe paintings小题2:“…I moved away quickly.” in Paragraph 3 shows that the writer _______.

A.was in the hope of visiting more rooms

B.was in a hurry to buy some gifts

C.was tired of the non-stop talking

D.was not interested in the art show小题3:We can infer (推断) from the passage that the husband _______.

A.was not born blind

B.couldn’t stand his wife

C.knew nothing about art

D.completely depended on his wife小题4:After hearing what the clerk had said about the couple, the writer was _______.

A.encouraged

B.excited

C.touched

D.annoyed小题5:The passage is mainly about _______.

A.the importance of art

B.good manners in public

C.patience of a husband

D.love between a couple

单项选择题 A2型题