问题 单项选择题

某市区汽车制造厂生产2.8升排量的小汽车, 2009年4月份销售小汽车28辆,每辆价格为15万元;5月份销售同类小汽车30辆,销售价格为每辆17.2万元。假定本期通过认证允许抵扣的进项税为88万元,则该企业4月和5月份应纳增值税和消费税税额合计为( )万元(假设以上价格不含增值税,小汽车的消费税税率为12%)。

A.74.88

B.95.52

C.125.26

D.183.44

答案

参考答案:D

解析: 该企业4月和5月份应纳消费税=28×15×12%+30×17.2×12%=112.32(万元)该企业4月和5月份应纳增值税=28×15×17%+30×17.2×17%-88=71.12(万元)
合计=112.32+71.12=183.44(万元)

选择题
阅读理解

第三部分阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项,并在

答题爷上将该项涂黑。

Shakespeare’s Birthplace and Exhibition of Shakespeare’s World

Welcome to the world—famous house where William Shakespeare was born in l564 and

where he grew up The property(房产)remained in the ownership of Shakespeare’s family until

1806 .The House has welcomed visitors traveling from all over the world ,for over 250 years.

◆Enter through the Visitors’ Centre and see the highly—

praised exhibition Shakespeare's World,a lively and full

introduction to the life and work of Shakespeare

◆Stand in the rooms where Shakespeare grew up

◆Discover examples of furniture and needlework from

Shakespeare’s period

◆Enjoy the traditional(传统的)English garden,planted

with trees and flower mentioned in the poet’s works

pThe Birthplace is within easy walking distance of all the car

parks shown on the map;nearest is Windsor Street(3 minutes’

Walk)

㊣The House may present difficulties but the Visitors’ Centre,

its exhibition.and the garden are accessible (可进入的)to wheelchair users

⊙The Shakespeare Coffee House(opposite the Birthplace)

1.How much is the admission for a family of two grown-ups and two children?

A.£9.80.       B.£12.00.        C.£14.20.        D.£16.40.

2.Where is the nearest parking place to Shakespeare’s Birthplace?

A.Behind the exhibition hall.

B.Opposite the Visiturs’Centre.

C.At Windsor Street.

D.Near the Coffee House.

3.A wheelchair user may need help to enter      

A.the House       B.the garden     C.the Visitors’Centne      D.the exhibition hall