问题 单项选择题

资料一:某日化厂生产企业为增值税一般纳税人,9月份该企业发生以下经济业务: (1)外购原材料一批,从供货方取得的增值税专用发票上注明支付的货款180万元,增值税额30.6万元,款项已付验收入库,支付相关运费10万元,已收到运输单位开具的运输发票。(2)外购机器设备一套,从供货方取得的增值税专用发票上注明支付的货款50万元,增值税税额8.5万元,款项已付并验收入库。(3)购进一批办公用品取得普通发票,注明金额2340元,办公用品已经投入使用。(4)购进一批红酒用于给职工发放福利,取得了增值税专用发票,发票上注明支付的货款6000元,增值税额1020元。(5)月初将部分订单委托其他企业加工,发出原材料价值8000元,委托加工合同规定加工费5000元(不含税),加工企业代垫辅助材料1000元,月底尚未收到加工的化妆品和加工企业开具的发票。(6)对外销售化妆品一批,取得销售收入586.17万元(含税)。(7)将闲置的一套设备出租取得租金收入1万元。有关票据本月通过主管税务机关认证并申报抵扣;化妆品的消费税税率为30%。[要求] 根据以上材料,回答下列小题。

该企业出租闲置设备应缴纳______万元。

A.增值税0.17

B.营业税0.03

C.营业税0.05

D.增值税0.13

答案

参考答案:C

解析: “出租闲置设备”属于“服务业”中的“租赁业”,“服务业”属于营业税税目,适用5%的营业税税率。所以该企业出租闲置设备应缴纳营业税额=1×5%=0.05(万元)。

完形填空

第二节:信息匹配(共5小题;每小题2分,满分10分)

下面是一篇应用文及其应用场合的信息,请阅读下列应用文和相关信息,并按要求匹配信息。请在答题卡上将对应题号的相应选项字母涂黑。

首先,阅读下列的应用文:

Needed: Full time secretary position available. Applicants should have at least 2 years experience and be able to type 60 words a minute. No computer skills required. Apply in person at United Business Ltd.. 17 Browning Street.

Are you looking for a part time job? We require 3 part time shop assistants to work during the evening. No experience required. Applicants    should be between 18 and 26. Call 366-76564 for more information. Computer trained secretaries: Do you have experience working with computers? Would you like a full time position working in an exciting mew company? If you answer is yes, give us a call at 457-896754.

Teacher Needed: Tommy’s Kindergarten needs 2 teacher/Trainers to help with classes from 9 a.m. to 3 p. m. Applicants should have appreciate licenses. For more information, visit Tommy’s Kindergarten in Leicester Square No.56.Part time work available: We are looking for retired adults who would like to work part time at the weekend. Responsibilities include answering the telephone and giving customers information. For more information contact us by calling 345-674132.University positions open: The University of Cumberland is looking for 4 teaching assistants to help with homework correction. Applicants should have a degree in one of the following: Political Science, Religion, Economics or History. Please contact the university of Cumberland for more information.

请阅读以下职位申请者的信息,然后匹配申请者和他/她拟要申请的职位:

Jack Anderson.  Jack graduated from the university of Trent with a degree

in Economics two years age. He would like an academic position.

Margaret Lillian. Margaret is 21 years old and would like a part time

position to help her pay her university expenses.

Alice Fingelhamm. Alice was trained as a secretary and has six years of

experience. She is an excellent typist but does not know how to use a

computer. She is looking for a full time position.

Peter Florian. Peter went to business school and studied computer and

secretarial skills. He is looking for his first job and would like a full

time position.

Lynne Nagata. Lynne, aged 65, once worked in a kindergarten. She is now a housewife, helping her daughter with her housework on weekdays. She

is looking for a part time job.

申请者                       申请职位

56. Jack Anderson              

A.full time secretary

57. Margaret Lillian

B.part time secretary

58. Alice Fingelhamm

C.computer trained secretary

59. Peter Florian

D.Kindergarten teacher 60. Lynne Nagata                E.. part time job at the weekend

F. university teaching assistant  

填空题