问题 单项选择题

某商业企业为增值税一般纳税人,主要经营服装、皮包,兼营销售水产品,2009年3月份从某小规模纳税人手中购进墨鱼和虾,取得普通发票注明价款54万元,从一般纳税人手中购进其他货物取得增值税税控专用发票,发票上注明不含税价款为46万元;销售服装50万元,销售水产品12万;4月份外购服装、皮包50万元,取得增值税专用发票注明税款为8.5万元;销售服装150万元,水产品5万,另上月外购的免税墨鱼因制冷设施故障损失12万元(账面成本),上月外购的服装被盗损失4万元。售价均为不含税价款。则该企业2009年4月份应纳增值税为( )万元。

A.14.5

B.15.11

C.15.34

D.19.89

答案

参考答案:C

解析: 墨鱼和虾属于农产品范畴,适用税率为13%;外购水产品取得小规模纳税人开具的普通发票,是可以计算抵扣的,损失墨鱼和被盗的服装需进项税转出; 3月份的应纳增值税税额=50×17%+12×13%-54×13%-46×17%=-4.78(万元) 则3月份留抵税额为4.78万元; 因制冷设备故障导致的外购货物损失,以及被盗的外购货物,其进项税额均需要从已经抵扣的进项税额中转出。 进项税转出=12÷(1-13%)×13%+4×17%=2.47(万元) 4月份应纳增值税额:150×17%+5×13%-(8.5-2.47)-4.78=15.34(万元)

阅读理解

Work is a very important part of life in the United States. When the early Protestant immigrants(新教徒移民) came to this country, they brought the idea that work was the way to God and heaven. This attitude, the Protestant Work Ethic(道德规范), still influences America today. Work is not only important for economic benefits, the salary, but also for social and psychological needs, the feeling of doing something for the good of the society. Americans spend most of their lives working, being productive. For most Americans, their work defines(给…下定义) them: they are what they do. What happens then, when a person can no longer work? Almost all Americans stop working at age sixty-five or seventy and retire. Because work is such an important part of life in this culture, retirement can be very difficult. Retirees often feel that they are useless and unproductive. Of course, some people are happy to retire; but leaving one’s job, whatever it is, is a difficult change, even for those who look forward to retiring. Many retirees do not know how to use their time or they feel lost without their jobs. Retirements can also bring financial problems. Many people rely on Social Security checks every month. During their working years, employees contribute a certain percentage of their salaries to the government. Each employer also gives a certain percentage to the government. When people retire, they receive this money as income. These checks do not provide enough money to live on, however, because prices are increasing very rapidly. Senior citizens, those over sixty-five, have to have savings in the bank or other retirement plans to make ends meet. The rate of inflation(通货膨胀) is forcing prices higher each year; Social Security checks alone cannot cover these growing expenses. The government offers some assistance(补助), Medicare(health care)and welfare(general assistance), but many senior citizens have to change their life styles after retirement. They have to spend carefully to be sure that they can afford to buy food, fuel and other necessities.

Of course, many senior citizens are happy with retirement. They have time to spend with their families or enjoy their hobbies. Some continue to work part time, others do volunteer(志愿) work. Some, like those in the Retired Business Executives Association, even help young, people to get started in new business. Many retired citizens also belong to “Golden Age” groups. These organizations plan trips and social events. There are many chances for retirees.

American society is only beginning to be concerned about the special physical and emotional needs of its senior citizens. The government is taking steps to ease the problem of limited income. They are building new housing, offering discounts(折扣) in stores and museums and on buses, and providing other services such as free courses, food service, and help with housework. Retired citizens are a rapidly growing percentage of the population. This part of the population is very important and we must meet their needs. After all, every citizen will be a senior citizen some day.

小题1:The author believes that work first became important to Americans because of _______.

A.religion

B.economy

C.psychology

D.family小题2:The passage is mainly about _______.

A.money and check

B.senior and junior

C.work and retirement

D.Protestants and Americans小题3:When Americans stop work, it’s difficult for them to _______.

A.get Social Security checks

B.feel productive

C.enjoy themselves

D.be religious小题4:The author mentions _______ examples of the government' steps to ease the problem of limited income.

A.two

B.four

C.five

D.three

问答题 简答题