问题 多项选择题

甲卷烟厂(位于市区)为增值税一般纳税人,2008年12月从农民手中收购烟叶,收购凭证上注明收购价30000元(该烟厂自己承担了付给烟农的收购价10%的补贴),支付运费1000元,装卸费500元,并取得了符合规定的运费发票;甲卷烟厂自某烟丝厂外购烟丝,取得专用发票,支付不含税销售额150000元,80%用于生产A牌卷烟,本月销售卷烟17箱(标准箱),取得不含税销售额416500元;企业职工浴池领用从小规模纳税人购进时取得普通发票的劳保用品,成本8600元,领用从一般纳税人购进时取得增值税专用发票和合法的运输发票的煤炭,成本34290元(包括买价30000元,运输成本 2790元,装卸费1500元)。对上述业务税务处理正确的有( )。(A牌卷烟的不含增值税调拨价为78元/条,本月取得的发票均在本月认证并抵扣;本期烟叶税为6600元)

A.甲企业购进烟叶业务的进项税为5218元

B.甲卷烟厂应纳增值税44197元

C.甲卷烟厂应申报缴纳消费税153975元

D.甲卷烟厂本月转出进项税额4138元

E.甲企业本期可以抵扣已纳消费税为35800元

答案

参考答案:A,B,C

解析: 购买烟叶可抵扣进项税合计
烟叶收购金额=烟叶收购价款×(1+10%)=30000×(1+10%)=33000(元)
购进烟叶业务准予抵扣的进项税额=(烟叶收购金额+烟叶税应纳税额)×扣除率+运费×扣除率
=(33000+6600)×13%+1000×7%
=5218(元)
进项税转出额
=30000×13%+2790÷(1-7%)×7%
=4110(元)
甲卷烟厂缴纳的增值税
=416500×17%-(5218+150000×17%-4110)
=44197(元)
甲企业本期可以抵扣已纳消费税=150000×30%×80%×36000(元)
甲卷烟厂应,申报缴纳消费税
=416500×45%+17×150-150000×30%×80%
=153975(元)

阅读理解

In December 2008, Caroline Kennedy — daughter of the late U.S. President John F. Kennedy—sat down, as a frontrunner for the Senate seat in New York, for a televised interview that helped decide the future of her campaign. The result was a disaster.

Her performance wasn’t well received, in part because her speech was full of filler words—“ums,” “ahs” and “you knows.” One listener counted 27 “ums” and 38 “you knows” in the space of five minutes. A few weeks after the interview, Kennedy ended her Senate campaign.

Filler words may seem natural in everyday speech, but they can be deadly in formal presentations. “Using excessive fillers is the most annoying speech habit,” said Susan Ward, a speech specialist. “They take your listener’s attention away often to the point that he doesn’t hear anything you say. Your message is entirely lost.”

Many speakers are afraid of pause. They believe their audience will think they are inarticulate (不善于表达) if they pause to think of what to say next, so they use filler words to avoid the silence. However, a pause is actually more impressive than a filler word. Listeners know that the speaker is thinking, trying to find the right word. Sometimes a pause can actually improve a speech, as when an actor uses a dramatic pause to hold the attention of his audience. A speaker shouldn’t be afraid to pause occasionally during a speech; it shows self-confidence.

It takes some work to cut out filler words. You can begin by taking a few seconds to think about what you want to say the next time you are asked a question. This pause will help you begin powerfully, and it will help you avoid using a filler word.

The same public speaking technique applies when you are shifting from one idea to another. While you may be tempted to fill the silence between ideas with a filler word, remember to allow yourself to pause and think about what you want to say next.

If you need help overcoming your “um” problem, consider asking a family member or a friend to point out when you use filler words. You also could record an upcoming presentation and then watch yourself in action. You may be amazed at how often you say “um” or “uh”!

Although we live in a fast-paced society that seemingly demands instant answers, we must use the pause to our advantage. Finally, we should only speak when we are ready.

小题1:In the first two paragraphs of the article the writer intends to ______.

A.introduce Caroline Kennedy to readers

B.illustrate how deadly filler words can be in the public speech

C.explain what filler words are

D.remind readers that they should count filler words used in public speeches小题2:The reason why filler words are considered annoying by speech specialist is that   ______.

A.they prevent the listener from focusing on what the speaker is saying.

B.they convey the speaker’s superiority to the listener.

C.they mean the speaker is not articulate at all.

D.they make the speaker appear self-confident.小题3:When used properly, pauses in speeches can actually ______.

A.give the speaker more credibility

B.hold the attention of the audience

C.show the speaker’s deep insight

D.help the audience relax小题4:Which of the following is NOT suggested as a way to get rid of filler words?

A.To have mental training in order to think faster.

B.To ask someone else to point out when you use filler words.

C.To watch a recording of your own speech.

D.To practice thinking for a moment before answering a question.

单项选择题