问题
单项选择题
某公司2013年6月进口10箱卷烟(5万支/箱)，经海关审定，关税完税价格22万元/箱，关税税率50%，消费税税率56%，定额税率150元/箱。2013年6月该公司进口环节应纳消费税()万元。
A.1183.64
B.420.34
C.288.88
D.100.80
答案
参考答案：B
解析：考点: 消费税应纳税额的计算
搜题请搜索小程序“爱下问搜题”
某公司2013年6月进口10箱卷烟(5万支/箱)，经海关审定，关税完税价格22万元/箱，关税税率50%，消费税税率56%，定额税率150元/箱。2013年6月该公司进口环节应纳消费税()万元。
A.1183.64
B.420.34
C.288.88
D.100.80
参考答案：B
解析：考点: 消费税应纳税额的计算
短文填空。
 We often hear people say "It's __1__ Cats and Dogs". But do Cats and Dogs __2__ rain? Of course not. It's an old saying. It means: it is raining __3__. Well, this saying came from old days in old England. People had hay (干草) roofs on their houses. The cats and dogs weren't __4__ in the house in those days, so they, the dogs and cats, would__5__ a warm place to sleep within the hay roof. The heat from the fire inside __6__ the roof warm in winter and the night air made the hay __7__ in summer. All in all, the roof was a nice place for an animal to sleep. But when it rained heavily, the roofs __8__ slippery. These animals would __9__ drop down from the roofs to find a drier place. So, when it really rains heavily, we say it is raining cats and dogs. Now do you __10__"It's raining Cats and Dogs"? |