问题 单项选择题

某县城一生产企业为增值税一般纳税人。本期进口原材料一批,向海关缴纳进口环节增值税10万元;本期在国内销售甲产品缴纳增值税30万元、消费税50万元;本期出口乙产品一批,按规定退回增值税5万元。该企业本期应缴纳城市维护建设税( )。

A.4.55万元

B.4万元

C.4.25万元

D.5.6万元

答案

参考答案:B

解析: 本题考核城建税的计算。根据规定,城建税在进口环节不征,在出口环节不退;对消费税延期缴纳加罚的滞纳金不作城建税的计税依据。本期应纳城建税=(30+50)× 5%=4(万元)。

阅读理解

At East China University of Science and Technology, students who finish their food in the dining hall can get a coupon(优惠券) when they return their tray(餐盘). They can exchange coupons for small gifts, such as books, magazines, mobile phone covers and hand warmers.

“It’s been a big surprise,” said Liang Zhaoyun, 19, a student in the university of Shanghai. “It makes us try our best to finish the food!”

But some food in the dining hall is so poorly prepared that students are reluctant to finish it all. Some schools have paid some attention to it.

“The dishes in our canteen are all right, generally speaking. We’ve tried our best to make it tasty. But of course it’s difficult to make all the students love it.” said Wang.

Other universities also pay attention to the size of food. At Nanjing University, rice is divided into three different-sized bowls that students can choose from.

“I like to try different dishes at each meal. So I had to throw away a lot of food because the bowls were too big. But now the dining hall offers small sizes. It’s great because I can try different dishes at half price and don’t waste so much food,” said Fan Peng, a student from Nanjing University.

But what if you really can’t finish all your food? Some universities also provide a take-away service. If you can’t finish all your food, you can get a box to take the leftovers home. Even if you feed the cat, it’s not wasted.

So you see, if we call on students not to waste food, schools should also improve the service and meal quality.

小题1:How can the students at East China University of Science and Technology get a coupon?

A.They eat up all the food and wash the tray.

B.They return the tray in the dining hall.

C.They finish all the food and return the tray.

D.They wash the tray and return it.小题2:In some universities, if you can’t finish all your food, you can __________________.

A.leave the food on the table and go away

B.share it with your friends

C.give the food back to the dining hall

D.take it away with a box小题3:The underlined word “reluctant” in this passage means ___________ in Chinese.

A.开心的

B.饥饿的

C.不情愿的

D.不可能的小题4: In order to reduce the waste, universities do a lot of things except _____________.

A.trying to make the food as delicious as possible.

B.offering different sizes of the food.

C.exchanging trays for coupons and gifts.

D.raising the price of the food.小题5:Where can we read this passage?

A.In a newspaper.

B.In a science book.

C.In a story book.

D.In a fashion magazine.

单项选择题