问题 单项选择题

某卷烟厂为增值税一般纳税人,按月缴纳增值税和消费税,2006年6月发生下列经济业务:
(1)向农民购进烟叶一批,支付收购价款77410元,缴纳烟叶税17030元,开具农产品收购统一发票。
(2)购进A种烟丝一批,取得防伪税控增值税专用发票上注明价款110000元,税额18700元。供货方转来代垫运费的运输发票(由运输部门工具),注明运费7500元、建设基金500元、装卸费700元。款项已付,货物已入库;专用发票已于当月税款的纳税申报期内向主管税务机关申请认证,认证通过后已申请抵扣。
(3)B种烟丝一直委托白云烟厂加工,烟丝应纳消费税由白云烟厂按每千克100元的售价代收代缴。本月发出烟叶成本20000元,支付加工费2470元,增值税419.9元,白云烟厂开具了增值税专用发票。烟丝加工完毕全部收回,共计321千克。白云烟厂代收消费税9630元。当月生产车间按需要领用,用于连续生产B牌卷烟,月末结算时,委托加工烟丝账面显示:月初库存120千克,月末库存141千克。
(4)将以前购进且已申报抵扣进项税额的A种烟丝作为福利发给本厂职工一批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为17000元。
(5)从国外购进检测焦油含量的设备两台,每台到岸价格为28000元(已折合成人民币),共计56000元,关税税率为20%,缴纳了增值税,海关开具了完税凭证。
(6)销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含增值税销售价格 12500元,收取包装物押金8100元,并已单独记账。
(7)销售B牌卷烟15箱,每箱不含税销售价格9500元。
(8)上年5月份收取的包装A牌卷烟的包装物押金5440.5元已逾期,包装物未收回,押金不予退还。
(9)将A牌卷烟7箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱 12500元,零售价(含税)每箱14917.5元。门市部本月已售出2箱。
已知消费税适用税率为:卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在50元(含50元)的,税率45%,50元以下的,税率30%。
根据以上资料,计算并回答下列问题:

当月作为福利发给职工的A种烟丝,正确的税务处理是( )。

A.视同销售计算销项税额

B.按市场售价计算销项税额

C.按实际采购成本计算转出进项税额

D.按市场售价计算转出进项税额

答案

参考答案:C

阅读理解

阅读理解。

    You're sitting on the train home and the person opposite you yawns (打哈欠). Suddenly, you're yawning

with him, though you're not tired.

     This phenomenon confused scientists for years until a recent study found that people tend to sympathize

with fellow humans. Supporting this claim was the discovery that those children who were unable to form

normal emotional ties with others did not experience contagions (有感染力的) yawning, which showed that

humans communicate regularly without words.

     Hogo Critchley, a neuroscientist, has conducted an experiment recently, which will prove that happiness

and sadness can spread like the common cold. According to Critchley, our mind and body are in constant

exchange about how we're feeling. "Emotions are closely linked with states of internal (内部的) responses,"

he explained. "There are also more visible changes in our gesture and facial expressions. When we're in a

group, these signals can spread to another person. For example, there're the obvious tendency to smile when

smiled at and there are less obvious changes that reflect emotions of surprise, anger or sadness such as a

change in our heart rate and blood pressure."

     Hugo Critchley further explained, "Our bodies synchronise and when we like the other Person, we even

copy his behaviour. Next time you chat with a friend, take note of how you're sitting-it's pretty likely that

you will be the same. Scientists believe it's our way of telling each other that you're parents. Through body

language, humans give each other very subtle (微妙的) but clear signals that show emotions."

     So, what lessons can we learn from this? "spend time with happy people-otherwise your health could

suffer," said Critchley. "When we're sad, our body goes into fight or flight mode. But when we're happy, our

body works normally and we feel relaxed and positive. So we look bright, our skin glows, we feel healthy and

it affects everyone around us."

1. According to Hugo Critchley, _____.

A. emotions are as visible as facial expressions

B. we yawn more frequently when we have a cold

C. emotions are connected with states of internal responses

D. the change of blood pressure is not linked with the change of emotions

2. The underlined word "synchronise" in paragraph 4 means "_____".

A. move slowly

B. change rapidly

C. relax temporarily

D. respond accordingly

3. From the passage we can learn _____.

A. sadness is as contagious as happiness

B. anger is less contagious than friendliness

C. surprise is more contagious than smile

D. surprise is the most contagious among emotions

4. Which of the following statements is true according to the passage?

A. Emotions have delicate influence on fellow humans.

B. Children like copying the actions of the fellow humans.

C. Scientists are still confused about contagious yawning.

D. People tend to communicate more with body language.

单项选择题