问题 阅读理解

阅读理解

1. From the information, we can know something about ________.

A. traffic safety

B. food safety

C. Internet safety

2. ________ speak dearly beet of all the groups.

A. The students in Group 1

B. The students in Group 2

C. The students in Group 3

3. Who would call Tony?

A. One who knows how to play the guitar.

B. One who wants to give him lessons,

C. One who wants to sell his guitar.

4. Who would call Tony?

A. One who knows how to play the guitar.

B. One who wants to give him lessons,

C. One who wants to sell his guitar.

5. It is a chart about the price of rice last year. Do you think which seasons were good to sell rice?

A. Spring and summer

B. Spring and autumn

C. Summer and autumn

答案

1-5       BACCA

不定项选择 共用题干题

本题涉及增值税、消费税法律制度。甲木业制造有限责任公司(以下简称甲公司)是增值税一般纳税人,从事实木地板的生产、销售,同时从事木质工艺品、筷子等的生产经营。2013年9月,甲公司发生下列业务:(1)购进油漆、修理零备件一批,取得增值税专用发票上注明的价款为50万元,税额8.5万元;支付运费,取得运输企业开具的增值税专用发票上注明的价款1万元。(2)购入原木,取得增值税专用发票上注明的价款为200万元,税额26万元。(3)将橡木加工成A型实木地板,本月销售取得含税销售额81.9万元,将部分橡木做成工艺品进行销售,取得含税销售额52.65万元。(4)销售自产B型实木地板4.5万平方米,不含税销售额为每平方米280元,开具增值,税专用发票;同时收取包装费11.7万元。(5)将自产C型实木地板0.1万平方米用于本公司办公室装修,成本为5.43万元,C型实木地板没有同类销售价格;将自产的D型实木地板0.2万平方米无偿提供给某房地产公司,用于装修该房地产公司的样板间供客户参观,D型实木地板的成本为18万元,市场销售价为每平方米160元(不含增值税额)。已知:实木地板消费税税率和成本利润率均为5%;相关发票已经主管税务机关认证。要求:根据上述资料,回答下列(1)~(5)小题。

该企业当期的销项税应是()万元。

A.235.45

B.240.89

C.241.91

D.239

判断题