问题 单项选择题

某企业为增值税一般纳税人,主要生产甲、乙两种产品,适用增值税税率为17%,消费税税率为30%,2007年9月份有关会计资料如下:
(1)销售甲产品1000件,每件不含税价格为1200元,同时负责运输并收取运输费5000元。
(2)将甲产品100件用于职工福利,已知其生产成本为每件800元。
(3)购进一批原材料,取得的增值税专用发票上注明价款为300000元,税款51000元。
(4)委托A厂(增值税一般纳税人)加工一批乙产品,已知其原材料成本为100000元,支付加工费15000元,并取得增值税专业发票。A厂无同类产品的对外售价。
根据上述资料回答下列问题:

第一笔业务应计算的销项税额为( )。

A.175085.47元

B.204000元

C.204726.5元

D.204850元

答案

参考答案:C

解析: 销售货物同时负责运输属于混合销售行为,以纳增值税为主的纳税人的混合销售行为缴纳增值税,取得的货款和运输费一并作为货物销售额,按照17%的税率征收增值税,且运输费应视为含税销售额(1000×1200+5000/(1+17%)×17%=204726.5元。

阅读理解

China launched its first space lab module Tiangong-1 on the evening of September 29, 2011, at the Jiuquan Satellite Launch Center in northwestern China.

President Hu Jintao praised the successful launch of China's first space lab module Tiangong-1, and shook hands with the staff of the Beijing Aerospace Flight Control Center.

Premier Wen Jiabao and He Guoqiang also shook hands with the staff at the Jiuquan Satellite Launch Center to congratulate on the success.

Tiangong-1, which is scheduled to dock(与……对接) with the Shenzhou-8 spacecraft later this year, will pave the way for building China's first space station.

During its two-year service life, Tiangong-1 will mainly conduct four tasks, such as experiments of autonomous rendezvous(自主交会) and docking procedures(程序) with the Shenzhou-8, -9, and -10 spacecrafts in the coming launches, aiming to establish the country's first space lab, according to Wu Ping, spokesperson for China's national space administration.

According to the plan for China's manned space program, the Shenzhou-10 will be a manned spacecraft, possibly carrying a female Chinese astronaut who will test manual space rendezvous and docking with the Tiangong-1.

Functioning as a target spacecraft, Tiangong-1 is expected to become China's first space laboratory when it connects to the above mentioned spaceships.

小题1:When Tiangong-1 was launched, _____were at the Jiuquan Satellite Launch Center.  

A.Premier Wen Jiabao and He Guoqiang

B.Premier Wen Jiabao and President Hu Jintao

C.He Guoqiang and President Hu Jintao

D.President Hu Jintao and some staff小题2:It is reported that Tiangong-1 will conduct _____ tasks during its service life.

A.two

B.three

C.four

D.five小题3:The underlined word “establish” here means _____________.

A.prepare

B.build

C.discover

D.use小题4:The _____ spacecraft will be carrying a female Chinese astronaut.

A.Shenzhou-7

B.Shenzhou-8

C.Shenzhou-9

D.Shenzhou-10小题5:Which of the following is WRONG according to the passage?

A.Tiangong-1 was launched in the evening.

B.The service life of Tiangong-1 is about two years.

C.China expects Tiangong-1 to be the first space lab.

D.Tiangong-1 will dock with the Shenzhou-8 spacecraft next year.

单项选择题