某中国进出口公司2008年10月进口120辆小轿车，每辆小轿车的成交价格折合人民币7万元，支付运抵我国输入地点的运费及保险费共计4万元。已知小轿车的关税税率为25％，消费税税率为12％，增值税税率为17％。要求：计算该公司进口环节应缴纳的关税、消费税和增值税额。(计算结果保留小数点后两位)
参考答案：（1）进口小轿车关税完税价格＝120×7+4=844（万元）(1分)(2)进口小轿车的关税＝844×25％＝211（万元）(1分)（3）进口小轿车的组成计税价格＝（844+211）÷(1-12%)=1198.86(万元)(1分)（4）进口小轿车的消费税＝1 198.86×12％＝143.86（万元）(1分)（5）进口小轿车的增值税＝1 198.86×17％＝203.81（万元）(2分)［评分标准］计算结果错误，解题过程若正确可酌情给分。
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| A soldier returned to his castle at dawn.He was in a mess.His clothes were 1 ; his face was bloody; his horse was lame.His 2met him at the gate,asking,"What has happened to you?" 3 himself up as best he could,he replied,"Oh,Sir,I have been 4 in your service,robbing and burning and killing your 5 to the west." "You have been what?"cried the 6 king,"But I haven't any enemies to the west!" "Oh!"said the soldier.And then,after a(n) 7 ,he continued to say,"Well,I think you do now." What about you? Do you have enemies to the west? Or in some other directions? None of us will calmly sail through our lives in perfect 8 with everyone we meet.And though most struggles can be 9 along the way,and most of our damaged 10 can eventually be healed,some issues may threaten to drive a 11 wedge(楔) between people.Sincere moral and political ideas,especially,can 12 folks who just hold different positions. One person said,"I don't have a personal enemy 13 .They've all died off.I 14 them terrible because they helped define me." So-called"enemies"can 15 a valuable purpose.If we let them,they can teach us about ourselves.By 16 a mirror before us,they can help us 17 what we may have missed.By disagreeing with our ideas,they can 18 our points of view.And,if we allow them,they can 19 help us practice strength and sympathy in the face of criticism. If enemies cannot become friends,they can become 20 .If we listen,they will teach us what our friends cannot. | |||
| ( )1.A.old-fashioned ( )2.A.wife ( )3.A.Tightening ( )4.A.fighting ( )5.A.enemies ( )6.A.disappointed ( )7.A.sigh ( )8.A.harmony ( )9.A.won ( )10.A.pains ( )11.A.visible ( )12.A.divide ( )13.A.escaped ( )14.A.respect ( )15.A.achieve ( )16.A.holding ( )17.A.reflect ( )18.A.sharpen ( )19.A.clearly ( )20.A.drivers | B.clean B.father B.Straightening B.training B.competitors B.frightened B.apology B.common B.settled B.wounds B.short B.isolate B.spared B.miss B.serve B.moving C.remember B.change B.immediately B.teachers | C.new C.king C.Pulling C.competing C.challengers C.surprised C.rest C.touch C.made C.relationships C.temporary C.disconnect C.left C.hate C.act C.choosing C.prove C.share C.unconsciously C.doctors | D.dirty D.friend D.Standing D.learning D.offenders D.excited D.pause D.company D.met D.bodies D.permanent D.separate D.stayed D.fear D.express D.giving D.see D.support D.publicly D.lawyers |