问题
单项选择题
某企业为小规模纳税人，2009年12月销售一台使用过的固定资产，收取的价款为30900元，则该企业应纳增值税为( )元。
A．900
B．600
C．594.23
D．1188.46
答案
参考答案：B
解析： 小规模纳税人销售自己使用过的固定资产，减按2％征收率征收增值税。应纳增值税=30900÷(1+3％)×2％=600(元)
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某企业为小规模纳税人，2009年12月销售一台使用过的固定资产，收取的价款为30900元，则该企业应纳增值税为( )元。
A．900
B．600
C．594.23
D．1188.46
参考答案：B
解析： 小规模纳税人销售自己使用过的固定资产，减按2％征收率征收增值税。应纳增值税=30900÷(1+3％)×2％=600(元)
D Seeing a volcano erupt (喷发) is a wonderful experience, and you can really feel the beat by climbing to the summit(山顶) of Pacaya for a close-up view. There are guided tours every day up this highly active volcano from Antigua. Giving travelers a chance to see Mother Nature at her most powerful. Pacaya is an easy drive from Antigua, a beautiful city with many colorful houses along its old streets that are turned into art-works during its Holy Week festival. No matter when you come to Antigua, you won’t miss the Pacaya-tour companies. But climbing Pacaya is no easy job: it is 2560 metres high, and reaching the summit takes two to three hours of seemingly one-step-forward and two-step-back movements. As you climb, you hear the dull sounds of eruptions high above. Steaming. Hot remains from recent eruptions begin to line the path as you near the active summit; the McKenney Cone(火山锥). Just as though you were going to walk over to the edge of the cone, the road turns to the left and up to the relative safety of the old, inactive summit. Many tours are timed so that you arrive at the cone of the volcano is plenty of time for sunset and the full contrast between the erupting red lava(熔岩) and the darkening sky. On a good day the view from the summit is extremely exciting. The active mouth boils, sending red lava over its sides, and once in a while shoots hot streams up to 100 metres into the air. There is a strong bad smell in the air even if you take care to be upwind of the cone. As evening turns deeper into the night. the burning lava quietly falls down tae side of the volcano. For you, too, it is time to get down . 小题1: What is the main purpose of this passage?
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