问题 单项选择题


(由单选和多选组成。)

某工业企业为增值税一般纳税人,生产销售的产品适用17%的增值税税率, 2007年8月发生下列业务:
1.购进原材料一批,取得增值税专用发票注明的价款为400000元,增值税为 68000元,材料已经验收入库,款项尚未支付;
2.购进低值易耗品一批,取得增值税防伪税控专用发票注明的价款为50000元,增值税8500元。款项已经支付;
3.销售产品一批,开出专用发票,价款900000元,税款153000元;
4.将产品投资入股200000元(成本价),该企业没有同类产品售价;
5.销售小轿车1辆,取得收入220480元,小轿车账面原值300000元;
6.该企业附设一非独立核算的招待所,取得客房住宿费收入100000元,取得代为旅客购飞机票手续费收入2000元;
7.招待所设有餐厅、歌舞厅,餐厅取得餐饮收入120000元,歌舞厅门票收入 30000元,歌舞厅销售酒水收入50000元(歌舞厅营业税税率为20%)。
本月取得的相关票据均在本月认证并抵扣。适用成本利润率为10%。

本期应纳营业税为( )元。

A.14100

B.19100

C.25100

D.27100

答案

参考答案:D

解析: 本企业属于兼营非应税劳务行为,应分别核算,服务行业、饮食业营业税的税率为5%,应缴纳营业税额为:(100000+2000+120000)×5%=11100(元);歌舞厅的营业税为:(30000+50000)×20%=16000(元),全部合计为27100元。

阅读理解

In my profession as an educator and health care provider, I have worked with numerous children infected with the virus that causes AIDS. The relationships that I have had with these special kids have been gifts in my life. They have taught me so many things, but I have especially learned that great courage can be found in the smallest of packages. Let me tell you about Tyler.

Tyler was born infected with HIV: his mother was also infected. From the very beginning of his life, he was dependent on medications to enable him to survive. When he was five, he had a tube surgically inserted in a vein in his chest. This tube was connected to a pump, which he carried in a small backpack on his back. Medications were hooked up to this pump and were continuously supplied through this tube to his bloodstream. At times, he also needed supplemented oxygen to support his breathing.

Tyler wasn’t willing to give up one single moment of his childhood to this deadly disease. It was not unusual to find him playing and racing around his backyard, wearing his medicine - laden backpack and dragging his tank of oxygen behind him in his little wagon. All of us who knew Tyler marveled at his pure joy in being alive and the energy it gave him. Tyler’s mom often teased him by telling him that he moved so fast she needed to dress him in red. That way, when she peered through the window to check on him playing in the yard, she could quickly spot him.

This dreaded disease eventually wore down even the likes of a little dynamo like Tyler. He grew quite ill and, unfortunately, so did his HIV - infected mother. When it became apparent that he wasn’t going to survive, Tyler’s mom talked to him about death. She comforted him by telling Tyler that she was dying too, and that she would be with him soon in heaven.

A few days before his death, Tyler beckoned me over to his hospital bed and whispered, " I might die soon. I’m not scared. When I die, please dress me in red. Mom promised she’s coming to heaven, too. I’ll be playing when she gets there, and I want to make sure she can find me. "

64. What is the boy Tyler's attitude towards death?

A.  optimistic.      B.  pessimistic.   C. sorrowful.              D. fearful.

65. Tyler requested the writer to dress him in red when he died simply because ________.

A. red is a lucky color                 B. red might help to cure him

C. his mom could spot him easily        D. he could find more mates by wearing red

66. Which of the following might serve as a possible title for this passage?

A. My unusual profession.                 B. A caring mother.

C. Mother and son.                         D. Dying in red.

67. The underlined word dynamo in the fourth paragraph here means ________.

A. a promising and helpful youth       B. an extremely energetic person

C. a rare and beautiful flower          D. a magic and understanding superstar

多项选择题