问题 单项选择题

某汽车制造企业为增值税一般纳税人,生产达到低污排放值的小轿车(消费税税率为5%),每辆统一不含税价格为10万元,2009年3月发生如下业务:
(1)与某特约经销商签订了40辆小轿车的代销协议,代销手续费5%,当月收到经销商返回的30辆小轿车的代销清单及销货款(已扣除手续费)和税款,考虑到与其长期业务关系,汽车厂开具了40辆小轿车的增值税专用发票;
(2)赠送给某协作单位小轿车3辆,并开具了增值税专用发票,同时清运输企业向协作单位开具了0.6万元的运费发票并转交了协作单位;
(3)用一辆小轿车与空调生产厂家交换了30台空凋,用于改善生产和办公条件,考虑双方等价交换,故均未开具增值税专用发票,也不再进行货币结算;
(4)将本企业售后服务部使用三年的2辆小轿乍(每辆原入账价值为15万元),每辆定价6.24万元销售给了某企业;
(5)提供汽车修理服务,开具普通发票上注明的销售额为5.85万元;
(6)本月购进生产材料,取得防伪税控系统增值税专用发票上注明增值税14万元,货已到达尚未验收入库,货款只支付70%,其余30%下月一次付清;
(7)进口一批汽车轮胎,关税完税价格为75万元,关税税率关税为20%,消费税为10%,货已入库,本月生产领用50%。
根据以上资料,回答下列问题:

企业当月应纳增值税( )万元。

A.75.79

B.58.65

C.59.65

D.44.89

答案

参考答案:D

解析:当期销项税额=(40×10+3×10+1×10)×17%+[5.85÷(1+17%)]×17%=75.65(万元)
当期进项税额=17+14=31(万元)
当期应纳增值税:75.65-31+0.24=44.89(万元)

单项选择题
阅读理解

People have always been dreaming of going to the moon. As long as the year 1901, H. G. Wells, an English writer, wrote a book vividly describing a trip to the moon. On landing there, the explorers discovered that the moon was full of underground cities. Words failed to express their surprise when they spotted so many “moon people”. The “moon people” felt even more surprised. “Why,” they asked, “are you traveling to outer space when you don’t even use your inner space?”

H. G. Wells could only imagine a travel to the moon. In 1969, human beings really left their footsteps on the moon. People today know that there are no underground cities on the moon. However, the question that the “moon people” asked is still an interesting one. A growing number of scientists are seriously thinking about it.

Underground systems are already in place. Many cities have underground car parks. In some cities, such as Tokyo, Seoul and Montreal, there are large underground shopping areas. The “Channel”, a tunnel connecting England and France, is now complete.

But what about underground cities? Japan’s Taisei Corporation is designing a network of underground systems, called “Alice Cities”. The designers imagine using surface space for public parks and using underground space for flats, offices, shopping, and so on. A solar dome (太阳能穹顶) would cover the whole city.

Supporters of underground development argue that building down rather than building up is a good way to use the earth’s space. The space, they say, can be used for farms, parks, gardens, and wilderness. H. G. Wells’ “moon people” would second it. Would you?

小题1:The explorers in H. G. Well’s story were surprised to find that the “moon people”     .

A.knew so much about the earth

B.understood their language

C.lived in underground cities

D.were advanced in technology小题2:What does the underlined word “it” (paragraph 2) refer to?

A.Discovering the moon’s inner space

B.Using the earth’s inner space

C.Meeting the “moon people” again

D.Traveling to outer space小题3:What sort of underground systems are already in place?

A.Offices, shopping areas, power stations.

B.Tunnels, car parks, shopping areas.

C.Gardens, car parks, power stations.

D.Tunnels, gardens, offices.小题4: We can learn from the text that     .

A.H. G. Wells once went to moon himself.

B.Underground cities are more comfortable.

C.The solar dome is a necessary part of underground cities.

D.More underground systems will be in place in 2013.小题5:What would be the best title of the text?

A.Alice Cities — cities of the future

B.Space travel with H. G. Wells

C.Enjoy living underground

D.Building down, not up