问题 单项选择题


(每题的备选项中,只有1个最符合题意。)

某金属冶炼联合企业(增值税一般纳税人)2009年12月发生下列业务:
(1)开采铜矿石40000吨;
(2)采用托收承付方式销售铜矿石480吨,每吨不含税售价为150元,货物已发出,托收手续已办妥,货款尚未收到;
(3)销售铜矿石精粉60吨,每吨不含税售价为1000元,款项已收到;把自产同种铜矿石精粉56吨用于等价交换原煤,取得原煤专用发票注明价款56000元,该铜矿石原矿与铜矿石精粉的选矿比为l:0.8;
(4)采用分期收款方式向某金属矿石选厂销售铜矿石2400吨,每吨不含税单价155元,价款372000元,购销合同规定,本月收取二分之一的价款,实际取得不含税价款120000元;
(5)支付水费并取得增值税专用发票,注明的增值税额为15200元;
(6)购进两辆汽车专门用于运矿石,发票上注明两辆车的增值税额为40000元;
(7)从某企业(一般纳税人)购进生产用材料,取得增值税专用发票上注明的税额为14520元。(本期取得的增值税专用发票均通过认证。该铜矿石资源税额为5.5元/吨)
根据上述资料回答下列问题:

本月应缴纳车辆购置税为( )元。

A.23529.41

B.23539.41

C.23549.41

D.23559.41

答案

参考答案:A

解析: (1) 本期销项税 =480×150×17%+60×1000×17%+56000×17%+372000÷2×17% =63580(元) (2) 本期应纳增值税 本期进项税 =56000×17%+15200+14520 =39240(元) 本期应纳增值税 =63580-39240 =24340(元) (3) 本期应纳资源税 本期应纳资源税 =480×5.5+(60+56)÷0.8×5.5+2400×5.5÷2 =10037.5(元) (4)本期应纳车辆购置税 计税依据 =40000÷0.17=235294.12(元) 应纳车辆购置税=235294.12×10%=23529.41(元)

阅读理解

It seems that women and beauty go together.  I think so.  Look around yourself. Fashion ads are almost everywhere.  Whether they have realized or not, a sea of. fashion is all around women.  They are made to think that without beautiful clothes they will look old and lose their charm(魅力). So who doesn’t want to dress up to be beautiful and young?

But I don’t agree with the opinion that women have to show their beauty through their looks.  Their mind can be more beautiful and attractive than their looks.  A woman has experienced many troubles and may be called “aunt”, but she can still be beautiful if she has excellent qualities like knowledge, a kind heart and great courage(勇气).

What’s more,old and young,  beautiful and ugly are relative.  People who keep a young mind will never feel old.  Knowing about new things and wanting to learn more,they can keep up with fashion.  Simply dressed women are also beautiful in their own way.

Reading and learning is the best way to keep one young.  Good books can feed the flower of one’s heart and looks.

小题1:Why does the writer say that women and beauty go together ?

A.Because women are sure to be beauties.

B.Because women like to show their beautiful clothes.

C.Because women try to keep their beauty by dressing up.

D.Because women like to watch fashion ads.小题2:According to the writer, in order to stay beautiful, women should

A.follow fashion

B.do more exercise

C.keep their mind young

D.buy more clothes小题3:What does the underlined word “relative” most probably mean in Chinese?

A.正常的

B.合适的

C.亲戚的

D.相对的小题4:Which of the following is the best title for this passage?

A.Women and Fashion

B.Beauty and Ugly

C.Women and Beauty

D.How to Keep Young

实验题