问题 单项选择题

食用农产品的质量安全管理,应当遵守()。

A.食品安全法

B.食品卫生法

C.产品质量法

D.农产品质量安全法

答案

参考答案:D

完形填空

简答题(共3小题;每小题1.5分,满分4.5分)

Tsunamis (海啸) are a series of huge waves created by an underground movement such as an earthquake or a volcanic eruption (火山喷发) . A tsunami can travel hundreds of miles per hour in the open ocean and hit the land with huge waves.

From the area where the tsunamis come, waves travel in all directions. Once the waves approach the coast, they will become more than 100 feet in height. The topography (地形) of the coastline and the ocean floor will influence the size of the wave. There may be more than one wave and the latter one may be larger than the one before. That is why a small tsunami at one beach can be a huge wave a few miles away.

All tsunamis are dangerous, even if they may not damage every coastline they strike. A tsunami can strike anywhere along most of the US coastline. Many harmful tsunamis have occurred along the coasts of California, Oregon, Washington, Alaska and Hawaii.

A movement of the ocean floor, caused by earthquakes, most often causes tsunamis. If a tsunami occurs close to a coast, the first wave could reach the beach in a few minutes, even before a warning is given. Areas are at greater risk if they are less than 25 feet above sea level and within a mile of the coastline. Drowning is the most common cause of death during a tsunami. Tsunami waves are very harmful to buildings. Other dangers include floods, pollution of drinking water, and fires from gas lines.

An accurate prediction (预报) system will allow authorities (官方) to issue timely warnings and save lives in the event of a shore-bound tsunami. But forecasting tsunamis accurately is very difficult because the ocean is usually calm before they strike land.

65. What can cause tsunamis according to the passage? ( 回答词数不超过6个 )

66. What harm can a tsunami bring besides killing people and damaging buildings? ( 回答词数不超过15个 )

67. Why is it very difficult to forecast tsunami accurately ? ( 回答词数不超过9个 )

单项选择题

某化妆品生产企业位于市区,为增值税一般纳税人,2014年10月发生以下各项业务: 

(1)从国外进口一批化妆品,成交价1380000元,相关费用20000元,支付货物进口后的保险费用20000元。在自海关运往单位的途中,因管理不善损失了35%的化妆品.已经申报了保险赔偿。该批化妆品全部用于继续生产A、B两种化妆品。 

(2)以价值80000元的原材料委托市区内其他加工厂加工化妆品,支付加工费55000元,并取得了增值税专用发票,受托方按规定代收代缴了税金。 

(3)当月委托大成公司代销自产A化妆品,发出货物,不含税售价为1500000元。 

(4)本月将成本为87000元的玉米运往某酒精加工厂(小规模纳税人)加工成酒精,加工后支付不含税加工费40000元,取得税务机关代开专用发票。该酒精加工厂未履行代收代缴消费税的义务,化妆品生产企业收回后全部用于连续生产化妆品。 

(5)销售B化妆品21500件,不含税单价58元,发生运费支出2000元,装卸费支出500元,取得了运输公司开具的增值税普通发票;将1000件B化妆品用于公益性捐赠;购进材料,取得防伪税控系统增值税专用发票上注明销售额100000元、增值税税额17000元,该批材料月末未入库。 

(6)与甲企业签订合作经营协议:以自有价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属公司所有),按照约定公司每月收取20万元的固定收入。 

(7)从独立核算的水厂购进自来水,取得增值税专用发票,注明税额720元,其中20%的自来水用于职工浴室。 

(8)月底,因资金紧张,经与大成公司协商,大成公司同意就代销化妆品事宜提前支付50%的款项,大成公司已经将转账支票交付该企业。(本月取得的相关发票均在本月申请并通过认证,进口关税税率为20%;进口化妆品全部被生产车间领用生产化妆品,化妆品消费税税率30%;酒精消费税税率为5%) 

根据上述资料,回答下列问题:

本月应向税务机关缴纳的消费税为()元。

A.155184.21

B.213894.89

C.163549.23

D.280350