问题 单项选择题

某酒厂为增值税一般纳税人,主要生产销售各类白酒,2008年5月经营情况如下:
(1) 从某酒厂购进60吨酒精,取得增值税专用发票,注明价款102.40万元;支付运费 3万元,取得运费发票。入库后第10天(财务已经入账),由于储藏设备管理不善,造成3桶酒精挥发,经测算损失8吨。
(2) 从农业生产者手中收购粮食600000斤,收购凭证上注明支付金额30万元,支付运输费用2万元、装卸费0.5万元;购入生产用煤,取得增值税专用发票,注明价款10万元、增值税1.3万元,支付运输费用4万元,取得运费发票。
(3) 销售瓶装粮食白酒20000斤,开具增值税专用发票,取得销售额31万元,收取包装物押金3.51万元;销售散装薯类白酒20000斤,开具普通发票,取得销售收入24.57万元;向当地白酒节捐赠特制粮食白酒500斤;用5吨特制粮食白酒与供货方换取原材料,合同规定,该特制粮食白酒按平均售价计价,供货方提供的原材料价款20万元,供货方开具了税款为3.4万元的增值税专用发票,酒厂开具了税款为3.74万元的增值税专用发票。特制粮食白酒最高售价25元/斤,平均售价22元/斤(售价为不含增值税售价)。
(4) 将试制的新型号干红酒10000斤发给职工作为福利,成本价1.4万元,该产品无同类产品市场价格。
(5) 将当月购买一台设备对外投资,购进设备尚未取得增值税专用发票,但已支付全部价款32万元、增值税5.44万元。
(6) 生产车间领用煤炭6000吨,职工食堂及浴池领用外购煤炭100吨,每吨不含税购进价格400元。
(7) 经批准进口一台小轿车自用,成交价格为境外离岸价格(FOB)2.6万美元,境外运费及保险费共计0.4万美元。
(8) 月初库存外购已税酒精3吨,每吨不含增值税单价3600元,月末库存外购已税酒精4吨。因为水灾库存的从农民手中收购的粮食发生霉烂,成本5.28万元(其中包括0.93万元的运费)。
(9) 本期为某酒厂提供酒窖设计,收取服务收入50万元。
有关票据均在当月通过税务机关的认证并抵扣,小轿车关税税率50%,消费税税率 9%,汇率1美元=7元人民币。粮食白酒和薯类白酒的比例消费税率为20%,其他酒类产品的消费税率为10%,其他酒类产品的成本利润率为5%;酒精消费税率为5%。
要求:请根据上述资料,按照下列顺序回答问题:(单位为万元,保留小数点后2位)

该酒厂本期应纳营业税税额为( )万元。

A.0

B.0.5

C.4

D.2.5

答案

参考答案:D

阅读理解

阅读理解。

      A study published in September suggests there is a surprising way to get people to avoid unhealthy

foods: change their memories. Scientist Elizabeth Loftus of the University of California at Irvine asked

volunteers to answer some questions on their personalities and food experiences. "One week later,"

Loftus says, "we told those people we'd fed their answers into our smart computer and it came up with

an account of their early childhood experiences." Some accounts included one key additional detail.

"You got sick after eating strawberry ice-cream." The researchers then changed this detail into a

manufactured (人为促成的) memory through leading questions -Who were you with? How did you

feel? By the end of the study, up to 41% of those given a false memory believed strawberry ice-cream

once made them sick, and many said they'd avoid eating it.                                               

     When Loftus published her findings, she started getting calls from people begging her to make them

remember hating chocolate or French fries. Unfortunately, it's not that easy. False memories appear to

work only for foods you don't eat on a regular basis. But most importantly, it is likely that false memories

can be implanted (灌输) only in people who are unaware of the mental control. And lying to a patient is

immoral(不道德的), even if a doctor believes it's for the patient's benefit.                            

     Loftus says there's nothing to stop parents from trying it with their overweight children. "I say, wake

up -parents have been lying about Father Christmas for years, and nobody seems to mind. If they can

prevent diseases caused by fatness and all the other problems that come with that, you might think that's

more moral lie. Decide that for yourself."                                                          

1. Why did Loftus ask the volunteers to answer some questions?

A. To improve her computer program.                                                                                              

B. To find out details she can make use of.                                                  

C. To find out their attitudes towards food.                                                            

D. To predict what food they'll like in the future.

2. What did Loftus find out from her research?                                

A. People believe what the computer tells them.                                                      

B. People tend to forget their childhood experiences.                                    

C. People can be led to believe in something false.                                

D. People are not always aware of their personalities.

3. According to the study, people may stop having a certain food if they _______.      

A. think they once had a bad experience of eating it                                            

B. learn it is harmful for health                                                    

C. lie to themselves that they don't want it                                                  

D. are willing to let doctors control their minds  

4. What is the biggest concern with the method?                                    

A. Who it is best for              

B. When it is effective.                                  

C. How it should be used.          

D. Whether it is moral.

判断题