某酒厂2008年5月份生产销售啤酒400吨，每吨售价3100元。另外，该_爱下问搜题

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问题单项选择题

某酒厂2008年5月份生产销售啤酒400吨，每吨售价3100元。另外，该厂生产一种新的粮食白酒，广告样品使用0．3吨，已知该种白酒无同类产品出厂价，生产成本每吨22000元，成本利润率为10%；啤酒采用定额税率，税额每吨分别为220元(出厂价在3000元以下的)， 250元(出厂价在3000元以上的)。该厂当月应缴纳的、1肖费税为( )。

A．88000元

B．90566.67元

C．100000元

D．102115元

答案

参考答案：D

解析：纳税人自产自用的应税消费品用于其他方面的(如用于非应税消费品、在建工程、管理部门、非生产机构、提供劳务、以及用于馈赠、赞助、广告、样品、职工福利等)均视同销售，征收消费税。粮食白酒的税率为20%。该厂当月应缴纳的消费税=400×250+0.3× 22000×(1+10%)÷(1-20%)×20%+0.3× 2000×0.5=102115(元)

选择题

There a lot of sheep over there. [ ]

A. is

B. are

C. have

D. has

完形填空

Who is setting your standards for you ?
A true story has it that one elder man 36 to jog around the local high school football field. As he huffed and puffed(气喘吁吁) along, the team was 37 . The players soon started running sprints up and down the field. The man told himself “I will 38 keep running until they quit.”
So he ran. And they ran. And he ran some more. And they kept running. And he kept running until he 39 finally run no more. He stopped in 40 . One of the players, equally out of breath, approached him and said in a crying voice, “Boy, I am so glad that you finally stopped. 41 told us we had to keep running 42 the old guy who was jogging !” He was watching them. They were watching him. He was letting them set his 43 , on the contrary, they allow him to set 44 .
My question is this: Are you keeping 45 with somebody else in your daily life? Are you 46 people to set your standards for you? What about your standards, or 47 , for moral behavior or even your way of building up your own characteristics ? Or guidelines for what kind of life 48 you want? Negative or positive? Do you keep pace with those 49 you, or do you decided yourself just 50 you will live your life? The true is that only you are 51 to determine what your standards will be.
Set your standards too low, and you will know only 52 . But set high standards and you can live an immeasurably full and 53 life. For only when you 54 the best that is within yourself, will you experience great living. Just as an old saying goes: “Think big 55 , and win big success.”
Who is setting your standards?

A．in practice

C．astonishment

B．encouraging

C．uncomfortable

D．unforgettable