问题 单项选择题


(每题的备选项中,只有1个最符合题意)

甲企业与乙企业均为坐落在市区的增值税一般纳税人,甲企业是生产企业,乙企业是商业企业,丙企业足交通运输企业且为货物运输业自开票纳税人,丙企业所在地为该市市区邻近县城。2009年2月各企业经营情况如下:
(1)乙企业从甲企业购进商品,取得增值税专用发票,注明价款210万元;货物由丙企业负责运输,运费由甲企业负担;丙企业收取运输费用7万元、装卸费2万元,并给甲企业开具了运费发票。
(2)乙企业以收取手续费方式销售一批代销货物,开具普通发票,注明金额152.1万元。向购买方收取送货运费5万元,向委托方收取代销手续费3万元本业务符合税法规定的代销条件。
(3)甲企业1年前销售给乙企业一批自产产品,合同规定货到付款,因乙企业资金紧张,一直拖欠货款,经协商双方同意进行债务重组。甲企业应收账款21.4万元,乙企业以总价值(含增值税)为18.72万元的货物抵偿债务,并开具了增值税专用发票,注明价款16万元、增值税2.72万元;甲企业将其销售给丙企业,取得含税销售收入20万元。
(4)甲企业从国营农场购进免税农产品,收购凭证上注明支付货款20万元,支付丙企业运费3万元,取得运赞发票。将收购农产品的10%作为职工福利,15%的部分捐赠给受灾地区,其余作为生产材料加工食品,所加工的食品在企业非独立核算门市部销售,并取得含税销售收入25.74万元。
(5)甲企业销售使用过半年的一台设备,取得销售收入28万元,该设备原值35万元。
(6)乙企业以库存的货物和一栋办公楼向甲企业投资,经税务机关核定,库存货物含税价93.6万元,办公楼评估价为600万元,已向甲企业开具库存货物的增值税专用发票。
(7)丙企业本月另取得运输收入62万元,其中包括收取的公路建设基金4万元;出租车辆取得机金收入42万元。
(8)丙企业本月进口一台大货车自用,海关确定的完税价格56万元,关税税率为10%。假定本月取得的相关发票均在本月认证并抵扣。
根据上述资料吲答下列问题:

乙企业应纳城市维护建设税( )万元。

A.0.18

B.0.25

C.2.35

D.21.6

答案

参考答案:B

选择题
阅读理解

阅读理解

     Coming from the Bronx, Jennifer Lopez knew from an early age it would be tough to achieve her

dream. In an interview in 2002 she remembered, "I had such a will in me. I had such a passion in me. I

could overcome my situation. But a lot of people will get beaten down and be held back by that." Lopez

was not beaten by her situation. She worked hard dancing, singing, and acting in theaters and her hard

work paid off with small roles in television and films.

     Lopez's big breakthrough came in 1996 when she played the main role in the movie Selena. For this

movie, Lopez got paid $1 million and became the highest paid Latin actress of all time. Since then, she has had starring roles in several successful movies, including Out of Slight(1998) with George Clooney.

     Then, Lopez turned her attention toward music. In 1999, she released first album, On the 6. Two

songs from the album, "If You Had My Love" and "Waiting for Tonight," both reached number one on

the Billboard music charts. The album sold more than three million copies around the world.

     After starring in The Cell (2000), Lopez released her second album, J. Lo, in 2001. The album went

straight to the top of the Billboard chart. At the same time that her album came out, Lopez's new movie,

The Wedding Planner, opened in theaters. It became the number one movie at the box office. This meant

that Lopez was the first entertainer to ever have a number one album and a number one movie at the same time! Like her first album, J. Lo went tripe-platinum.

     But her entertainment career was not the only thing Lopez focused on that year. 2001 was also the year Lopez started her own line of clothing, called J.Lo, and she married Cris Judd, a dancer who performed in her videos. The marriage did not last long, and Lopez and Judd divorced nine months later.

     In 2002, Lopez starred in the films Enough and Maid in Manhattan. Maid in Manhattan became

Lopez's biggest movie yet, earning $19 million during its first weekend in theaters. Lopez also put her

third album, This Is Me… Then, and the single "Jenny from the Block" hit number one for a week. To go with her line of clothing, Lopez introduced her own perfume.

In an interview, Lopez was asked if she planned to do more acting, singing, designing, or something new.

She answered, "Yes, yes, yes, and yes! All of those things. I love making music, I love doing movies and

all the other things. I think that everyone should do everything that they have a passion for."

1. What is the main idea of the passage?

A. Lopez is better at singing than acting.      

B. Lopez has done many things in her career.  

C. Lopez grew up in a poor family.

D. Lopez has had many problems in her personal life.

2. Which of the following was most important in helping her career take off?

A. acting in the movie Selena      

B. getting married to a dancer

C. releasing a second album        

D. starring with George Clooney

3. Which is NOT true about Lopez?

A. She has had several number one songs.

B. She was a famous singer before she started acting.

C. She wants to do other things besides acting and singing.

D. She wanted to be an entertainer when she was young.

4. "…J. Lo went triple-platinum." What does this mean about the album?

A. It was made by an actor or actress.

B. It sold more than three million copies.

C. It had songs from a movie on it.

D. It sold most of its copies outside the United States.