问题 单项选择题

广州某美容化妆品公司进口一批护肤品,经海关审定后CIF成交价格为5,000.00美元(外汇折算率:1美元=人民币8.2元),已经该批货物的关税税率为12.8%,增值税税率17%,消费税税率为8%,请问该批护肤品增值税税额应是多少元( )

A.14,698.71

B.14,698.00

C.8,545.83

D.8,545.8

答案

参考答案:C

解析: 完税价格为5,000美元,将外汇折合人民币为41,000元 (1)应征关税税额=完税价格×关税税率=41,000×12.8%=5,248(元) (2)应征消费税税额=[(完税价格+关税税额)/(1-消费税税率)]×消费税税率 [(41,000+5,248)/(1-8%)]×8%≈4,021.57(元) (3)应征增值税税额=(完税价格+关税税额+消费税税额)×增值税税率 (41,000+5,248+4,021.57)×17%≈8,545.83(元) 因此,本题正确答案为C。[链接] 《中华人民共和国海关进出口货物征税管理办法》(简称《进出口货物征税管理办法》)第16条规定,进出口货物的价格及有关费用以外币计价的,海关按照该货物适用税率之日所适用的计征汇率折合人民币计算完税价格。完税价格采用四舍五入法计算至分。第21条规定,关税、进口环节海关代征税、滞纳金等,应当按人民币计征,采用四舍五入法计算至分。

单项选择题
阅读理解

阅读理解

     Half an hour of exercise a day can add an extra five years on your life, a ground breaking research has

revealed.Health experts said that walking or cycling gently has massive longterm benefits.According to the World Health Organization, research carried out in Britain and Denmark shows that gentle workouts

(锻炼) and even housework every day can boost life spans by as much as five years.

      The news will provide encouragement for those couch_potatoes to start taking exercise.Britain is in

the grip of an obesity epidemic (肥胖症), with just 35% of men and 24% of women taking regular

exercise.

     "Encouraging people to be physically active every day has so many health benefits, " said Dr.Marc

Danzon, WHO regional director for Europe."These include reducing the risk of developing certain

diseases and of becoming obese, as well as contributing to physical coordination, balance, strength and

mental wellbeing.It is a very costeffective public health tool."

     The organization is so concerned that the public is not getting the message on exercise that it will 

 launch a "Move for Health" campaign to boost public awareness.

      "The WHO encourages adults to take at least 30 minutes of moderate physical exercise a day,

defined as any body movement that results in energy expenditure (消耗), " said Dr  Danzon."This

includes walking, cycling, playing, housework, climbing stairs as well as sports." He added that children

should take at least 60 minutes of exercise every day.

1. The underlined phrase "couch potatoes" probably means______.

A. lazy bones who spend a lot of time sitting

B. people who like eating potatoes

C. persons who usually rest on a couch

D. players who take exercise with potatoes

2. Taking physical exercise every day benefits one's health in the following aspects except________.

A. strengthening body coordination

B. developing certain diseases and becoming obese

C. keeping body balance

D. keeping fit mentally

3. Which statement is NOT true according to the passage?

A. Children should take more physical exercise than adults every day.

B. The WHO has tried to improve people's knowledge about exercise by launching a campaign.

C. People with an obesity epidemic in Britain seldom take regular exercise.

D. Physical exercise brings the best possible profit to public health at the lowest cost.

4. The passage mainly tells us________.

A. how to take exercise  

B. what the WHO is

C. how to lose weight  

D. how to add years to your life