问题 单项选择题

(二)


市区内某大型商贸公司为增值税一般纳税人,兼营商品加工、批发、零售和进出口业务,2011年8月相关经营业务如下:
(1)进口高尔夫球一批,支付货物的价款820万元,另支付国外代理人经纪费4万元;支付运抵我国海关地前的运输费用20万元、装卸费用和保险费用11万元;支付海关地再运往商贸公司的运输费用2万元、装卸费用和保险费用3万元,取得符合规定的运输发票。
(2)受托加工化妆品一批,委托方提供的原材料不含税金额100万元,向委托方开具增值税专用发票共收取加工费和辅助材料价税合计金额为18万元,该化妆品商贸公司当地无同类产品市场价格。
(3)收购农场水果一批,支付收购价款51万元,支付运输公司运费8万元,并取得符合规定的运费发票;当月将购入免税农产品的30%用于节日福利发给员工。
(4)进口2辆小汽车自用,关税完税价格共计28万元,支付境内运费2.4万元。
(5)购进其他商品,取得增值税专用发票,支付价款200万元、增值税34万元,本月因管理不善造成损失10万元(占支付金额的5%);取得运输单位运输发票,注明运杂费20万元。
(6)受托代购一台设备,取得增值税专用发票注明设备价款50万元,公司代委托方垫付资金20万元,以原价与委托方结算,并收取代购手续费3万元。
(7)销售农产品,开具增值税专用发票,不含税销售额300万元,由于月末前可将全部货款收回,给购货方的销售折扣比例为5%,实际收到金额285万元。
(8)取得的销售啤酒逾期包装物押金收入25万元(押金期限6个月)。
(注:关税税率20%,高尔夫球消费税税率10%,化妆品消费税税率30%,小汽车消费税税率12%;当月购销各环节所涉及票据均符合税法规定,并经过税务机关认证)
根据上述资料回答下列问题:

本月向税务机关应纳增值税为( )万元。

A.-161.6

B.-185.58

C.154.66D

D.-158.46

答案

参考答案:B

写作题
单项选择题

Congress makes the laws in the United States. It has two parts, which are more or less equal in power. They are known as the House of Representatives and the Senate. The House of Representatives is larger than the Senate whose 100 members (two from each state) serve for six years. The 435 members of the House are elected every two years, and the number from each state is determined by the population of the state. For example, California, which has a large population, has 43 representatives, while the State of Nevada has only one.
The House and Senate are divided into small groups which take care of special matters such as education or foreign affairs. The most important work of Congress is often done in these groups, which are called subcommittees.

In the U.S. Congress, the House of Representatives and the Senate are______.
A. not equal. The House is more powerful
B. almost equal in power
C. not equal. The Senate is far more powerful
D. different. The House is more important

According to the Constitution of the United States, a senator must be at least 30 years old and he must have been a citizen of the United States for nine years at the time of his election. To be elected to the House a person must be 25 years old and must have been a United States citizen for seven years. At the present time, members of Congress include businessmen, farmers, teachers, and especially lawyers. In general, senators are better known than representatives because they are fewer in number and serve for a longer time. Many American presidents served in Congress before they became president.