问题 单项选择题

(一) 某日化厂生产企业为增值税一般纳税人,9月份该企业发生以下经济业务: (1)外购原材料一批,从供货方取得的增值税专用发票上注明支付的货款180万元,增值税税额30.6万元,款项已付并验收入库,支付相关运费10万元,已收到运输单位开具的运输发票。 (2)外购机器设备一套,从供货方取得的增值税专用发票上注明支付的货款50万元,增值税税额8.5万元,款项已付并验收入库。 (3)购进一批办公用品取得普通发票注明金额2340元,办公用品已经投入使用。 (4)购进一批红酒用于给职工发放福利,取得了增值税专用发票,发票上注明支付的货款6000元,增值税税额1020元。 (5)月初将部分订单委托其他企业加工,发出原材料价值8000元,委托加工合同规定加工费5000元(不含税),加工企业代垫辅助材料1000元,月底尚未收到加工的化妆品和加工企业开具的发票。 (6)对外销售化妆品一批,取得销售收入586.17万元(含税)。 (7)将闲置的一套设备出租取得租金收入1万元。 有关票据在本月通过主管税务机关认证并申报抵扣;化妆品的消费税税率为30%。 要求:根据以上资料,回答下列问题。

该企业本月发生的委托加工业务可抵扣的进项税额为()元。

A.2380

B.0

C.850

D.1020

答案

参考答案:B

解析:委托加工委托方为消费税纳税人,取得的加工费发票可以抵扣进项税额,因未取得增值税专用发票则进项税额不得抵扣,因未收到加工化妆品,则消费税纳税义务没有发生(委托加工纳税义务发生时间为提货的当天)。

阅读理解

第二节:信息匹配

Tara、Claudia、Monica、Terry和Tony正在挑选自己所需要的网站。第56-60题是他们的个人情况介绍。阅读下面六个网站的简介(A、B、C、D、E、F),挑选符合个人需要的最佳选项,并在答题纸上将该选项标号涂黑。选项中有一项是多余选项。

首先阅读以下网站内容:

A. http://www.ddff.com

The site enables users to keep track of where their friends are and get informed of who is visiting their hometown. Users put in their travel plan and contact their friends. It allows them to see where everyone is.

B. http://www.euke.com

A New York-based Internet businessman once said it was “your place to buy and sell all things handmade”. You can sell everything made by yourself from clothes and furniture to music on Euke.com. The site was founded in 2005 and now has more than half a million users and 60.000 sellers.

C. http://www.momo.com

Created by a London games firm, Momo combines computer pet games with social communication and questions. Players keep “pets”, and look after them by answering regular questions. “Pets” can play with each other online, providing “pet owners” with chances to socialize. With its funny pictures and attractive qualities, Momo wants to become the next craze for young people.

D. http://www.png.canwest.com

The site provides a platform for companies and individuals that try to satisfy every need of today’s customers. The practice has moved from the office to the customer’s kitchen and beyond. And the services provided include everything from dog walking to laundry. Founded this year, the site already has more than 5,000 users.

E. http://www.cosm.com

Instead of marketing videos, Cosm centers on online video diaries. The site has not gone public yet, but has had positive reviews from testers. The website’s founder was once an Internet advisor to an international company.

F. http://www.ttter.com

Ttter enables you to text messages to large groups of people at a time, and for free. Sign up and send it a message, from a phone or the Internet, and it will be sent to receivers. The message is limited to just 140 characters. Set up in March, 2006, Ttter.com has already attracted over 500,000 users.

请阅读以下相关信息,然后匹配符合个人需要的最佳选项:

51.Tara has got a new video camera and is crazy about it. Wherever she goes, she’d like to take it with her and record everything she finds interesting. She thinks it cool to share her life with others through the recordings.

52.As a newcomer to this city, Claudia wants to make new friends with people around her. She likes this city except for one thing, that is, she is not allowed to raise any pet due to the flat rules. That’s too much for an animal lover like her.

53.Monica is clever with her hands and likes making toys. She wants to find a way to show her work to others and share the pleasure with them. If possible, she’d like to make pocket money by selling the toys.

54.Terry worries about his phone bill every month. As he has lots of friends, making phone calls, sending and receiving messages are a necessary part of his life. Sometimes he has to say hello to each of his friends by mobile phone. It costs him lots of time and money.

55.In his spare time, Tony travels a lot. It’s hard for his friends to get in touch with him when he’s away. He’s like to find a way to share his travel experiences with his friends and let them know where he is.

单项选择题