问题 单项选择题

Passage Two

In 1998 consumers could purchase virtually anything over the Internet. Books, compact discs, and even stocks were available from World Wide Web sites that seemed to spring up almost daily. A few years earlier, some people had predicted that consumers accustomed to shopping in stores would be reluctant to buy things that they could not see or touch in person. For a growing number of time-starved consumers, however, shopping from their home computer was proving to be a convenient alternative to driving to the store.
A research estimated that in 1998 U.S. consumers would purchase $ 7.3 billion of goods over the Internet, double the 1997 total. Finding a bargain was getting easier, owing to the rise of online auctions and Web sites that did comparison shopping on the Internet for the best deal.
For all the consumer interest, retailing in cyberspace was still a largely unprofitable business, however. Internet pioneer Amazon. com, which began selling books in 1995 and later branched into recorded music and videos, posted revenue of $153.7 million in the third quarter, up from $ 37.9 million in the same period of 1997.Overall, however, the company’s loss widened to $ 45.2 million from $ 9.6 million, and analysts did not expect the company to turn a profit until 2003.Despite the great loss, Amazon com had a stock market value of many billions, reflecting investors’ optimism about the future of the industry.
Internet retailing appealed to investors because it provided an efficient means for reaching millions of consumers without having the cost of operating conventional stores with their armies of salespeople. Selling online carried its own risks, however. With so many companies competing for consumers’ attention, price competition was intense and profit margins thin or nonexistent. One video retailer sold the hit movie Titanic for $ 9.99, undercutting (削价) the $19.99 suggested retail price and losing about $ 6 on each copy sold.With Internet retailing still in its initial stage, companies seemed willing to absorb such losses in an attempt to establish a dominant market position.

Which of the following is true, according to the writer

A.Consumers are reluctant to buy things on the Internet.

B.Consumers are too busy to buy things on the Internet.

C.More and more consumers prefer Internet shopping.

D.Internet retailing is a profitable business.

答案

参考答案:C

解析:是非题。根据第一段最后一句,对越来越多感到时间紧(time-starved)的消费者来说,在家中通过电脑网上购物比驱车到商店购物更方便。所以,C“越来越多的消费者喜欢网上购物”是正确答案。该段中也提到有人几年前预测消费者可能会不太愿意在网上购物,因为他们已习惯了到商店购物。但是,现在情况已完全不一样了,所以A不符合原文意思。而B“消费者太忙了以致不能在网上购物”当然也与原文不符。而文章后面说,网上销售整个行业现在还不盈利,所以D也不对。

多项选择题


(由单选和多选组成。)

内蒙古弘佳黛娜化妆品制造公司(地处县城),系一般纳税人;主要生产化妆品和护肤品。2008年10月发生业务如下:
(1) 将生产的成套化妆品作为年终奖励发给本厂职工,查知无同类产品销售价格,其生产成本为15000元。
(2) 将本单位生产的香粉,对外赠送客户作为市场推广。该类产品没有同类消费品销售价格,生产成本为10000元。
(3) 受托为乙企业加工一批特制唇笔,乙企业提供原材料实际成本为7000元,支付加工费不含税2000元,另外受托方取得代垫材料款(价税合计)500元(受托方无同类应税消费品的)。
(4) 该企业的香水生产成本20元瓶,不含税售价25元/瓶。香粉生产成本18元/瓶,不含税售价20元/瓶;该企业将自产的3000瓶香水和2000瓶香粉移送用于连续生产套装化妆品;将香水和香粉各500瓶分给职工用作福利。
(5) 当月进口一批香水精,出口地离岸价格85万元,境外运费及保险费共计5万元,海关于10月15 El开具了完税凭证,日化厂缴纳进口环节税金后海关放行;日化厂将进口的香水精的80%用于生产高级化妆品。本月从国内购进材料取得增值税专用发票,注明价款120万元、增值税20.40万元,销售高级化妆品取得不含税销售额500万元。
(6) 提供OEM模式(贴牌生产),为商业公司生产化妆品(3种:胭脂、眉笔、眼睫毛)一批,全部产品由自己生产,按对方要求加贴商标,收取价税合计款为589万元。
(7) 本月自某废旧物资经营单位(一般纳税人)购进废旧物资一批,取得增值税专用发票3张,注明价款分别为38万元。自某小规模废旧物资经营单位(享受免征增值税政策)购进废旧物资一批,取得税务机构代开的增值税专用发票,注明价款为18万元。
(8) 本期自某药材种植基地购进中药材根茎、花叶等,按规定填开了农产品收购凭证,注明价款388万元。
(9) 本期购进一套机械设备生产线自用,取得增值税专用发票,注明价款99万元。
(10) 本期通过合同将自产的化妆品对外销售,取得不含税收入如下:香水52万;香粉 48万元;口红66万元;同时,本期销售中低档护肤品,取得不含税收入258万元。
(本月取得的增值税抵扣凭证在本月认证并抵扣,关税税率为50%;国家税务总局核定的该产品的成本利润率为5%,化妆品适用税率为30%,小数点后保留两位有效数字)

下列相关税收政策的陈述,正确的是( )。

A.美容、修饰类化妆品是指香水、香水精、香粉、口红、指甲油、胭脂、眉笔、唇笔、蓝眼油、眼睫毛以及成套化妆品、舞台卸妆油

B.自产应税消费品用于连续生产应税消费品的,不缴消费税

C.中低档护肤护发品不属于应税消费品

D.以外购的已税化妆品生产的化妆品准予按生产领用数量计算扣除外购已税消费品已纳的消费税款

填空题 案例分析题