问题 单项选择题

某药店(一般纳税人)2015年6月向患者销售药品及医疗器械取得含税收入36800元,向外地某药店批发药品(非免税药品),增值税专用发票上注明的价款为50000元,向消费者个人销售免税药品和其他用具取得含税收入15800元(无法分开核算),药店请专家为顾客提供医疗咨询服务,取得咨询收入6800元(单独核算);本月购进药品允许抵扣的进项税额为9450元。该药店本月应纳的增值税为()元。

A.5239.75

B.6227.78

C.4397.01

D.6692.74

答案

参考答案:D

解析:提供医疗咨询服务,属于营业税的征税范围,收入单独核算,不缴纳增值税。纳税人免税项目收入和非免税项目收入应分开核算,否则,免税项目不得享受免征增值税的优惠政策。应纳税额=[36800÷(1+17%)+50000+15800÷(1+17%)]×17%-9450=6692.74(元)

选择题
阅读理解

It is well known that Einstein was the father of the famous Theory of Relativity. But do you know it owes a great deal to Marits, Einstein’s former wife?

In 1896, 17-year-old Einstein went to Zurich to study physics. There he met a girl from Hungary. They studied in the same class. The same interest brought the two together and the young man fell in love with Marits. In 1903, when Einstein was 24 years old, he married Marits, who was 4 years older than he.

After their marriage, Einstein devoted himself to the research of the great theory. To give her husband more help, Marits gave up her own work, and became a good wife and assistant. She tried her best to encourage him whenever possible and she was sure that her husband would succeed. They often discussed the theory while walking outside or sitting together in the room. They even discussed it in their letters when one of them was away from home.

In 1914, the Einstein moved to Berlin and settled there. At that time, Einstein’s theory proved to be correct and he had become famous all over the world. Marits was very proud of him and his success. But it was not long before the First World War broke out. Marits as well as her two sons, who were all on holidays in Switzerland, couldn’t come back to Berlin. The war not only stopped Einstein’s work but broke up the warm, happy family. In 1919, Einstein and Marits had to get divorced.

Einstein himself, however, later said that Marits was really an outstanding woman.

小题1:From the first paragraph, we can infer that the passage is mostly about __________.

A.Einstein’s former wife

B.Marits’s love for Einstein

C.Einstein’s famous theory

D.the life of Einstein and his former wife小题2:Einstein fell in love with Marits mainly because they ________.

A.were in the same school

B.wanted to do research together

C.had the same interest

D.came from different countries小题3:By the year of 1914, Einstein had _________________.

A.become famous all over the world

B.been proud of his success

C.suffered from the 1st World War

D.lost touch with Marits小题4:Einstein and Marits got divorced because ________________.

A.they no longer loved each other

B.the 1st World War broke out

C.Marits went away with the children

D.Einstein had become famous