问题 单项选择题

甲企业批发一批卷烟500箱,其中:批发给企业300箱,批发给零售专卖店150箱、个体烟草销售点50箱,每箱不含税价为13000元,消费税税率5%。甲应缴纳的消费税为()元。

A.3.25万 

B.9.75万 

C.13万 

D.32.5万

答案

参考答案:C

解析:本题考查卷烟的消费税征收问题。卷烟在生产、进口、委托加工环节征税,同时在商业批发环节加征一道消费税,这里关于卷烟批发环节纳税需注意的有三点:一是批发环节税率5%;二是环节内不征收,批发商之间销售卷烟不缴纳消费税;三是不能抵扣以前生产环节的消费税。故本题中甲应缴纳消费税=(150+50)×13000×5%=13万元。正确选项为C。

阅读理解

Flight cancellations(取消) and loss of luggage can ruin even the best-planned holiday. The key to a stress-free trip is having a backup plan.

Fly non-stop. The worst problems involve connections, so it is important to take non-stop flights whenever possible. If you do have to make a connection, try to route through a southern city, where snowstorms and de-icing delays will be less likely. Always allow at least two to three hours for flight connections.

Check the weather. Check the weather in your connecting city, not just the arrival and departure city. If your departure flight is cancelled because of weather, you can go home or back to your hotel. Airlines promise to get you on the next available flight, not the next flight. That could be several days later on a sold-out holiday weekend.

Go early. The earlier in the day you fly, the better your chance of getting rebooked the same day after a missed connection. It will also put you ahead of stranded(滞留的) passengers who arrive later.

Rebook immediately. As soon as your flight is delayed or cancelled, get on the phone and rebook your flight instead of waiting at the ticket counter. If your rebooking is delayed, call or ask your travel agent to find a seat on another carrier, and then ask your original carrier to endorse your ticket to the new airline. Airlines are not required to do this but often do. Learn more at www. dot. gov/ airconsumer/ fly-rights.

Ship bags. A few days before your flight, ship suitcases or holiday gifts to your destination by a documented express service. It’s preferable to losing bags because of re-routed flights and sometimes cheaper than paying airline overweight bag fees.

Know your rights. Airlines are not required to compensate passengers for delayed or cancelled flights, but it never hurts to ask for goodwill vouchers(折扣) for meals, taxis or a room.

小题1:When making a flight connection, it’s common that you’ll___________.

A.stop in the south

B.choose a good city without snowstorm

C.be trapped in the storm

D.wait for two or three hours小题2:The suggested way for you to rebook your flight is___________.

A.through the phone

B.by waiting at the ticket counter

C.by changing another airline

D.by surfing the Internet小题3:According to the passage, we can infer____________.

A.it will take long to rebook the tickets

B.your luggage is easy to be lost

C.you will pay more for your overweight luggage

D.with the same ticket you can take the next flight小题4:The underlined word “compensate” in the last paragraph can be replaced by “___________”.

A.pay

B.ask

C.host

D.treat小题5:What’s the best title of the passage?

A.The Worst Problem in the Trip.

B.The Preparation Before the Flight Trip.

C.How to Book the Plane Ticket.

D.How to Plan the Holiday.

单项选择题