问题 单项选择题

2008年5月,陈某从某汽车4S店购买一辆帕萨特轿车供自己使用,支付含增值税车价款210000元,另支付购买工具件和零配件价款2000元,车辆装饰费2500元。该汽车4S店对车价款开具“机动车销售统一发票”,对其他价款和费用开具普通销售发票。陈某应纳车辆购置税( )元。

A.17948.72
B.18119.66
C.18333.33
D.21450

答案

参考答案:C

解析: 这是一道车购税的经典考题,考核购买自用国产车的计税依据和税额计算。车购税计税依据包括支付给销售者的全部价款(不包括增值税税款)和价外费用,购买者随购买车辆支付的工具件和零部件价款应作为购车价款的一部分并入计税价格,支付的车辆装饰费,应作价外费用并入计税价格中计税。应纳车购税=(210000+2000+2500)/(1+17%)×10%=18333.33(元)。

阅读理解

What is a big dream?    小题1:   Or, is a big dream something that provides only entertainment? Children dream big dreams, but there are three barriers to realizing dreams. They often kill them before they ever have a chance to grow.

The Self

Immediately following the birth of a big dream, a negative self-talk takes over and gives all the reasons why it cannot happen. This inside voice is the ego(自我). It’s there for protecting and should be listened to.    小题2:   Most people are influenced by the inside voice. That’s why only a handful of people make their dream come true.

   小题3:   

Family and friends are a lot like the ego. They want to protect those they love, so they will often list all the reasons why the big dreams won’t come true. Sometimes, family and friends destroy dreams of those they love most, out of their own fear of being left behind.

The World

If one gets past the first two barriers, one has to face the world.   小题4:   In the past, big dreamers were locked up and sometimes even killed when they were shown to the world. Fortunately, in most of the world today, big dreamers just get laughed at.

The way to realize a big dream is with confidence and action. When children have confidence and then take action, they will be ready to accept any failure. The truth is that every great dreamer whose dreams have never seen the light of success knows failure well.   小题5:  

A.How Big Dreams Die

B.Family and Friends

C.Sometimes it is right, but more often it is wrong.

D.Does a big dream show one’s future?E. It is the last and the most terrible barrier.

F. And their big dream is to be a rock star or a famous artist.

G. They simply fail until they succeed.

单项选择题