问题 问答题

A市S烟厂3月份向一经销商供卷烟200箱,每箱不含增值税售价为3 510元,并收取装车费3 000元(卷烟消费税税率为45%) 。 问: (1) S厂应纳消费税额是多少 (2) 如S厂同时还提供木箱包装,且木箱单独计价,30元/个。则其应纳消费税额是多少 (3) 如S厂除按上述条件提供木箱包装外,每个木箱还加收押金10元,且经销商在双方约定的期限内未退回木箱,但S厂收取押金期限并未到1年,则该押金是否应计纳消费税,如需计纳则该押金应纳消费税额多少

答案

参考答案:

(1)S厂应纳消费税额 =箱×150+销售额×税率

 =347 053.85元 (2)S厂包装费应纳消费税额 =[200×30÷(1+17%)×45%]元=2 307.69元 (3)该押金应计纳消费税税额 =[200×10÷(1+17%)×45%]元=769.23元

阅读理解

A young man applied for a job as a farmhand. When the farmer asked for his qualifications(资历), he said, “I can sleep when the wind blows.”

This puzzled the farmer. But he liked the young man, and hired him.

A few days later, the farmer and his wife were awakened in the night by a violent storm. They quickly began to check things out to see if all was safe from damage. They found that the doors of the farmhouse had been safely fastened, and a lot of wood had been set next to the fireplace.

The young man slept soundly.

The farmer and his wife then looked at their property (财产) carefully. They found that the farm tools had been placed in the storage room, safe from the bad weather. The tractor had been moved into the garage. The barn was properly locked. Even the animals were calm. All was well.

The farmer then understood the meaning of the young man’s words, “I can sleep when the wind blows.”

The farmhand did his work loyally. When the sky was clear, he had prepared for the storm in case it broke. So when the wind blew, there was no need for him to be afraid. He could sleep in peace.

小题1:The underlined word “fastened” in Para. 3 can be replaced by ______.

A.closed

B.damaged

C.taken

D.moved小题2:From the passage, we can learn that ______.

A.at first the farmer understood his words well

B.the young man was awakened in the night by a violent storm

C.the young man had prepared for the storm before it came

D.the young man was too sleepy to wake up in the night小题3:The best title for this passage is ______.

A.Sleeping in peace through the storm

B.A violent storm

C.A young man and his dream

D.A clever farmer小题4: Which of the following proverbs can best explain the story?

A.Lookers-on see more than players

B.Two heads are better than one

C.A stitch(针)in time saves nine

D.No man can do two things at a time

名词解释