问题 单项选择题

某汽车贸易公司2014年6月进口11辆小轿车,海关审定的关税完税价格为25万元/辆,当月销售6辆,取得含税销售收入240万元;2辆企业自用,1辆用于投资,合同约定的含税价格为30万元。该公司应纳车辆购置税()万元。(小轿车关税税率28%,消费税税率9%)

A.7.03

B.5.00

C.7.50

D.10.55

答案

参考答案:A

解析:纳税人进口自用的应税车辆以组成计税价格为计税依据。该公司应纳车辆购置税=2×(25+25×28%)÷(1-9%)×10%=7.03(万元)

阅读理解

阅读理解。

     The word "day" has two meanings. When we talk about the number of days in a year, we are using "day"

to mean 24 hours. But when we talk about day and night, we are using "day" to mean the time between sunrise

and sunset. Since the earth looks like a ball, the sun can shine on only half of it at a time. Always one half of

the earth is having day and the other half night. A place is moved from day into night and from night into day

over and over by the spinning (旋转) of the earth. At the equator (赤道) day and night are sometimes the same

length (长度). They are each twelve hours long. The sun rises at 6 o'clock in the morning and sets at 6 o'clock

in the evening. For six months the North Pole is tilted (倾斜) toward the sun. In those months the Northern

Hemisphere (半球) gets more hours of sunlight than the Southern Hemisphere. Days are longer than nights.

South of the equator nights are longer than days. For the other six months the North Pole is tilted away from

the sun. Then the Southern Hemisphere gets more sunlight. Days are longer than nights. North of the equator

nights are longer than days. Winter is the season of long nights. Summer is the season of long days.

1. When the Western Hemisphere is having day, the Eastern Hemisphere is having ______. [ ]

A) both day and night

B) day

C) night

2. A place is moved from day into night and from night into day over and over by ______ of the earth. [ ]

A) the pushing

B) the pulling

C) the spinning

3. At the equator day is as long as night ______.[ ]

A) sometimes

B) never

C) usually

4. When the North Pole is tilted toward the sun, the Northern Hemisphere gets ______ sunlight. [ ]

A) less

B) more

C) all

5. When it is winter in China, ______. [ ]

A) the USA is tilted toward the sun  

B) the South Pole is tilted away from the sun  

C) the North Pole is tilted away from the sun

问答题 简答题