问题
判断题
某县城一生产企业为增值税一般纳税人。2003年3月销售甲产品缴纳增值税30万元、消费税50万元，由于缴纳消费税时超过纳税期限10天，被罚滞纳金1万元。该企业3月应缴纳城市维护建设税为4.05万元。( )
答案
参考答案：错
解析： 对消费税延期缴纳加罚的滞纳金不作城建税的计税依据。本期应纳城建税＝(30+ 50)万元×5%=4万元。
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某县城一生产企业为增值税一般纳税人。2003年3月销售甲产品缴纳增值税30万元、消费税50万元，由于缴纳消费税时超过纳税期限10天，被罚滞纳金1万元。该企业3月应缴纳城市维护建设税为4.05万元。( )
参考答案：错
解析： 对消费税延期缴纳加罚的滞纳金不作城建税的计税依据。本期应纳城建税＝(30+ 50)万元×5%=4万元。
| 阅读理解。 | |
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| 1. All the information about the writer must be included except his / her _______. | |
| A. school name B. e-mail address C. year of birth D. telephone number | |
| 2. What is required for the articles wanted according to the passage? | |
| A. They must be fully created by the writers themselves. B. They must be typed in single space and on both sides. C. They must be provided with photos and descriptions. D. They must be sent with the copies of texts and pictures. | |
| 3. According to the passage, you can send your articles _______. | |
| A. within 3 weeks B. ail summer C. ail the year round D. during the whole term | |
| 4. How many ways can you find in the passage to contact School Life? | |
| A. 1. B. 2. C. 3. D. 4. | |
| 5. Who do you think will write articles for School Life? | |
| A. Students who are interested in writing. B. Teachers who love writing and taking photos. C. Parents who wish their kids to be popular writers. D. Readers who had a happy time in their childhood. |