问题 单项选择题

2014年11月,某白酒企业(一般纳税人)从某小规模纳税人处购进酒精,取得税务机关代开的增值税专用发票注明的不含税价款60万元,委托某加工企业(一般纳税人)加工粮食白酒50吨,受托方开具的普通发票上注明代垫辅助原料价款10.53万元、加工费23.4万元,加工企业没有同类白酒的销售价格,受托方应代收代缴的消费税为()万元。

A.28.5

B.27.25

C.25.8

D.28.25

答案

参考答案:A

解析:税法规定,委托加工业务中受托方应代收代缴的消费税按受托方的同类售价计算,没有售价的按组价公式计算。受托方应代收代缴的消费税=[60+(10.53+23.4)÷1.17+50×2000×0.5÷10000]÷(1-20%)×20%+50×2000×0.5÷10000=28.5(万元)

完形填空

Camping in your backyard is full of fun, whatever your age. It's great for keeping us relaxed. It offers chances to check the night sky and to be noisier than usual. It lets us have friends over to stay who might not fit inside the house! Follow these instructions and you'll have a night you’ll never forget!

Put up your tent.

Depending on the number of family members and guests, you may need more than one tent. Tell your friends to bring their tents if needed. Follow the instructions or check out the articles on how to put up a tent on the Internet.

Prepare your bedding.

You'II want your guests to be able to relax in comfort. Put something soft to lie on on the floor: A blow-up air mattress or thick comforters may work well. Fill the tent with soft toys and  blankets (毯子). Have lightweight sleeping bags or cotton blankets. They are especially important if you live where the night temperatures drop greatly.

Prepare a seating area.

If you have a picnic table, that would work best. If not, set up a few chairs and a small table to set out drinks and food. A simple choice is to lay out a blanket in the sun,  so that your friends can eat and talk. Be sure the grass isn 't wet!

Make memories.

Plan some activities. You're camping in the backyard, so it's time to make the most of being outdoors.

Have a camera nearby to take silly photos of you, your family members, and your friends. Take one large group shot with everyone smiling and laughing. Be sure to make copies for everyone!

小题1:Is camping in the backyard great fun?

小题2:What can we do to help relax our guests?

小题3:What is a simple choice to prepare a seating area?

小题4:How do we make memories?

小题5:What is the passage mainly about?

单项选择题