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内蒙古弘佳黛娜化妆品制造公司(地处县城)，系一般纳税人；主要生产化妆品和护肤品。2008年10月发生业务如下：
(1) 将生产的成套化妆品作为年终奖励发给本厂职工，查知无同类产品销售价格，其生产成本为15000元。
(2) 将本单位生产的香粉，对外赠送客户作为市场推广。该类产品没有同类消费品销售价格，生产成本为10000元。
(3) 受托为乙企业加工一批特制唇笔，乙企业提供原材料实际成本为7000元，支付加工费不含税2000元，另外受托方取得代垫材料款(价税合计)500元(受托方无同类应税消费品的)。
(4) 该企业的香水生产成本20元瓶，不含税售价25元/瓶。香粉生产成本18元/瓶，不含税售价20元/瓶；该企业将自产的3000瓶香水和2000瓶香粉移送用于连续生产套装化妆品；将香水和香粉各500瓶分给职工用作福利。
(5) 当月进口一批香水精，出口地离岸价格85万元，境外运费及保险费共计5万元，海关于10月15 El开具了完税凭证，日化厂缴纳进口环节税金后海关放行；日化厂将进口的香水精的80%用于生产高级化妆品。本月从国内购进材料取得增值税专用发票，注明价款120万元、增值税20.40万元，销售高级化妆品取得不含税销售额500万元。
(6) 提供OEM模式(贴牌生产)，为商业公司生产化妆品(3种：胭脂、眉笔、眼睫毛)一批，全部产品由自己生产，按对方要求加贴商标，收取价税合计款为589万元。
(7) 本月自某废旧物资经营单位(一般纳税人)购进废旧物资一批，取得增值税专用发票3张，注明价款分别为38万元。自某小规模废旧物资经营单位(享受免征增值税政策)购进废旧物资一批，取得税务机构代开的增值税专用发票，注明价款为18万元。
(8) 本期自某药材种植基地购进中药材根茎、花叶等，按规定填开了农产品收购凭证，注明价款388万元。
(9) 本期购进一套机械设备生产线自用，取得增值税专用发票，注明价款99万元。
(10) 本期通过合同将自产的化妆品对外销售，取得不含税收入如下：香水52万；香粉 48万元；口红66万元；同时，本期销售中低档护肤品，取得不含税收入258万元。
(本月取得的增值税抵扣凭证在本月认证并抵扣，关税税率为50%；国家税务总局核定的该产品的成本利润率为5%，化妆品适用税率为30%，小数点后保留两位有效数字)

本期应纳增值税为( )万元。

A．31.84

B．94.08

C．126.89

D．-45.48

答案

参考答案：C

阅读理解

We’ve talked about snails (蜗牛) and their slow move. But much of the time snails don’t move at all. They’re in their shells ---sleeping .

Hot sun will dry out a snail’s body. So at the least sign of hot sun, a snail draws its body into its shell and closes the opening with a thin cover. Then it goes to sleep. A snail will die in a heavy rain. So whenever it rains, it goes inside its shell house and goes to sleep. A snail can sleep for as long as it needs to. It can take a short sleep. Or it can sleep for days at a time. And it spends all the winter months in its shell, asleep.

In spring the snail wakes up. Its body, about three inches long, comes out of from the shell. When hungry, the snail looks for food. It can’t see very well. Its eyes, at the ends of the top feelers are very weak. But its sense of smell is very strong. It helps the snail to the new greens. Then the snail’s little mouth goes to work.

A snail’s mouth is no longer than the point of a pin(针). Yet it has 256,000 teeth! The teeth are so small that you can’t see them. But they do their work.. If you put a snail in a hard paper box, it will eat its way out. And if a snail wears out its teeth, it will grow new ones.

Mostly, a snail looks for food at night .But on cloudy days it eats in the daytime. It eats all day long. A snail can go on eating for hours and never feel full.

小题1:A snail__________.

A．moves more slowly in the daytime

B．has thousands of feet

C．doesn’t move at all

D．sleeps much of the time小题2:In the sentence “A snail draws its body into its shell” the word “draw” means_________.

A．to make with a pen

B．to keep away from

C．to pull

D．to move to end小题3:From the story we know_________.

A．the snail’s shell is very thin

B．a snail can’t see well

C．the snail’s nose is quite short

D．the snail’s body changes in different seasons小题4:A snail goes to sleep when_________.

A．it feels hungry

B．it is put in a paper box

C．spring is coming

D．it rains heavily小题5:Which of the following in not true?

A．A snail doesn’t like living under the sun.

B．In winter the snail doesn’t eat or move.

C．The snail’s teeth can’t be worn out..

D．The snail’s strong sense of smell helps to find things far away.
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选择题

属于季风区和非季风区分界线上的山脉是（　　）

A．大兴安岭

B．太行山

C．巫山

D．雪峰山
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