问题 单项选择题

甲企业为增值税一般纳税人,2014年2月份从农民手中收购一批小麦,开具的农产品收购发票上注明购买价款100万元,委托运输企业(一般纳税人)将该批小麦运回企业支付不含税运费10万元,取得运输企业开具的增值税专用发票,当月将该批小麦全部销售取得含税销售额为234万元,则甲企业上述业务应缴纳增值税()万元。(小麦的增值税税率为13%,运费增值税税率为11%)

A.12.82

B.9.58

C.10.85

D.15.52

答案

参考答案:A

解析:当期准予抵扣的进项税额=100×13%+10×11%=14.1(万元),甲企业上述业务应缴纳增值税=234/(1+13%)×13%-14.1=12.82(万元)。

判断题
阅读理解

阅读理解。

     Want to be an astronaut? Then "study hard, stay healthy and have perseverance (毅力)

      This is what Chinese astronauts Fei Junlong and Nie Haisheng said in a talk with some students.

      Students were interested in the astronauts' space lives. They asked questions like "Did you see the Great

Wall from space?" Fei and Nie said they didn't see the Great Wall. But they felt excited when they passed

over China, including Taiwan. The island "looked very beautiful, like a jade (翡翠)".

     Speaking of their lives beyond (在……之外) the earth, the two astronauts said cooperation (合作) with

each other was most important."We are like the left and right hands," they said.

      Young people wanted to know how the astronauts developed their careers (事业).

     "How did you decide to be astronauts when China's space industry (工业) is still at the beginning?" asked

a young woman. The astronauts said it was because of their love of flight and also the need of the country.

      They said their love of flight could be seen from their children's names. Nie's daughter is called "Nie

Tianxiang", which means "flying up high". Fei's son is called "Fei Di", which sounds like "Feidie", meaning

UFO.

     After the success of Shenzhou VI, China plans to put a man on the moon and build a space station in

10~15 years.

1. If you want to be astronauts, what should you do from now on?

A. We should change our names.

B. We should be interested in the astronauts' space life.

C. We should love the flight and our country.

D. We should study hard, stay healthy and have perseverance.

2. What's the Chinese meaning of the word "cooperation" in the passage? 

A. 友好

B. 竞争

C. 合作

D. 手术

3. In 10~15 years, China could put a man on ______ and build a space station.

A. Shenzhou VII

B. UFO

C. the moon

D. the sun

4. Which of the following is true?

A. Nie Haisheng saw the Great Wall from space.

B. Fei Junlong met UFO in space.

C. The astronauts couldn't see Taiwan from space.

D. Fei and Nie make a contribution to China's space industry