问题 问答题

某首饰制造企业(增值税一般纳税人),主要生产加工金银首饰、钻石饰品和其他非金银首饰,2010年10月发生以下业务:
(1)销售玉石首饰取得不含税收入129.8万元,镀金首饰不含税收入28万元;
(2)采取“以旧换新”方式向消费者销售金项链1批,旧项链抵顶12万元,该批项链取得差价款(含税)合计58.5万元;
(3)为某企业定制特定款式的工艺玛瑙首饰和部分金银首饰(共10条)作为礼品赠送使用,取得含税收入117万元(由于定价时,未明确分开计算,金银首饰没有专门价格);
(4)用若干钻石项链和某工业企业抵偿债务,该批项链账面成本为39万元,零售价70.2万元;
(5)外购黄金一批,取得的增值税专用发票上注明的价款58万元;外购玉石(原矿)一批,取得增值税专用发票,注明价款50万元、增值税8.5万元。
(其他相关资料:金银首饰消费税税率5%,贵重首饰的消费税税率为10%)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

定制特定款式首饰应缴纳的消费税;

答案

参考答案:

解析:定制特定款式首饰应缴纳的消费税=117÷(1+17%)×10%=10(万元)

阅读理解

If we say the four great inventions (Gunpowder,Compass,Paper and Art of Printing) reflected ancient China’s scientific achievements,then Zhaozhou Stone Bridge perfectly represented one of the greatest contributions to ancient China’s bridge building.Nobody was unfamiliar with the stone bridge full of legends and vivid folk stories.

The ancient Zhaozhou stone bridge started to be built in 590 during the Sui Dynasty (581~618) and established in 608.The pioneer for building the bridge was Li Chun who overcame unimaginable difficulties,undergoing all hardships.The location of the bridge is in Zhao County south,Hebei Province.It lay across the Xiaoshui River,far away from the mountains that provided rocky materials.In ancient times,it was such a busy,deep and wide river that could be used as an important carriage to transport heavy rocks and other materials.As we know,no train,no lifting machine could be used to move granite(花岗岩)blocks to the construction site.As an intelligent stonemason and engineer,Li Chun worked out his plan and design all from his own direct observation and investigation.It took his whole life-time in completing the great historical project inChina.Nowadays it is not only a historical remarkable model of architecture,but also a brilliant Chinese cultural crystallization(结晶) of wisdom.

The entire length of the bridge is 50.82 meters with 10 meters width.The whole stone bridge looks like a big bow,the span of which is 37.02 meters,and its height from the top to the surface of water at a regular position is 7.23 meters.The bridge arch seems to be moving smoothly and flatly.The whole arch consists of 28 big granite blocks connected each other tightly together.On both end sides of the general arch there are 4 smaller arches,2 of which on one side,the other 2 on the other side.The smaller arches could be used to decrease the weight of the bridge and save stone materials,and help flood get through easily,which seems to be much prettier.Such a hard-thinking and careful consideration of the engineering article is really a model of design and layout.The span was much wider than the other stone bridge in ancient times all over China.

Today Zhaozhou Stone Bridge is one of international cultural relics and perfectly protected and preserved by the concerned administration of China.

小题1:The best title of this passage is _________.

A.Great engineer in ancient China

B.Zhaozhou stone bridge

C.Four great inventions

D.How to build a bridge小题2:The third paragraph mainly tells us _________.

A.the materials of Zhaozhou bridge

B.the structure of Zhaozhou bridge

C.the arches of Zhaozhou bridge

D.the importance of Zhaozhou bridge小题3:The underlined word “carriage” probably refers to _________.

A.cart

B.transport

C.channel

D.resourse

判断题