问题 单项选择题


某生产型企业为增值税一般纳税人,2009年4月发生以下业务:
(1)销售一批货物给某商场,取得不含税销售收 入100万元,同时取得货物包装物押金10万元 (单独计账)、包装物租金7.02万元;
(2)本月购进税控收款机抵扣信息的扫描器具一批,取得增值税专用发票发票注明价款为2万元,税金为0.34万元;
(3)折扣销售甲产品给A商场,在同一张增值税专用发票上注明销售额80万元、折扣额8万元;另外,销售给A商场乙产品240件,采取“买一送一”方式,乙产品不含税零售价每件3600元,所赠送产品的不含税零售价每件240元;
(4)采取以旧换新方式销售丙产品100件,每件不含税单价为6600元,另支付给顾客每件旧产品收购款600元;
(5)将新研制的一批应税消费品赠送给客户,成本价20万元,成本利润率为10%,消费税税率为10%,该新产品无同类产品市场销售价格;
(6)售给本企业职工外观损伤的乙产品20件,每件不含税售价2000元;
(7)将价值33万元(不含税)的丙产品投资于B企业,另无偿赠送给B企业价值7万元(不含税)的丙产品;
(8)外购原材料一批,取得增值税专用发票注明价款200万元、增值税34万元,支付运输费20万元,取得货运发票,当月基建工程领用外购材料20%;
(9)从小规模纳税人处购进一批材料,取得普通发票,注明价款6万元;从另一小规模纳税人处购进一批手套作劳保用品,取得增值税专用发票,注明税额2000元;
(10)本月外购一批小家电发给员工每人一件,取得增值税专用发票上注明价款1.7万元;又向某孤儿院赠送童装一批,购进成本1万元,零售价3.51万元;
(11)进口一套生产设备,关税完税价格15万元,进口关税税率为20%。
以上相关发票均已通过税务机关认证。
要求:根据上述资料回答下列问题:

该企业进口环节应纳税金合计( )万元。

A.6.06

B.3.06

C.2.55

D.3

答案

参考答案:A

多项选择题
完形填空

阅读下面短文并回答问题,然后将答案写到答题卡相应的位置上(请注意问题后的词数要求)。

[1]Many people complain about their work day by day, however, we have some suggestions for you. Just keep all these in mind, and you are sure to feel happier than before.

[2]☆People Need You. There's always someone who relies on you, no matter what type of work you do. The public rely on the toilet cleaners to keep the toilets fresh. The public rely on the trash men to remove their unwanted garbage. So recognize that there are always those who need you to do a good job. Please don't let them down.

[3]☆Plan Out Your Day. Often, we'll find a day disappears as quickly as it arrives because we get bogged down with minor chores and emergencies that keep appearing. These minor fires mean we don't get to tackle the much bigger fires, which would give us a lot more satisfaction.

[4]What's the best way to deal with this? Plan out your day. At the end of your shift, decide what “major fires” need putting out tomorrow. Plan out when you'll tackle these major issues, and then stick to that plan no matter what little embers may pop up.

[5]☆Do something different. Consistency is a good thing to have at work. But what isn't good to have is the same routine, day after day. It drags you down, it makes you tired early in the day, and it kills any motivation you have for the job.

[6]Do something different! Step out of your routine and take a fresh look at things. Inject some variety into your days, even if it's something as simple as taking a different route to work.

[7]☆______________. It amazes me sometimes how little some people actually know about their work colleagues. Your colleagues are not robots. They're other human beings too, breathing and talking and trying to make a living, just like you. So treat them as human beings. Get to know them a bit better each day by asking a different question, or by starting a new topic. Share experiences with them, and they'll realize that you're human too, and that it's OK to talk with each other about something other than work.

小题1:What is this passage mainly about? (no more than 8 words)

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小题2:Why should we deal with the bigger issues first? (no more than 10 words)

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小题3:How to plan your day out according to the passage? (no more than 10 words)

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小题4:What’s the writer’s attitude towards the same routine at work?  (one word)

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小题5:Fill in the blank in Paragraph 7 with proper words. (no more than 5 words)

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