问题 单项选择题


(由单选和多选组成。)

某卷烟厂为增值税一般纳税人,主要生产销售卷烟,2008年6月发生下列经济业务:
(1) 向某农业生产企业购买烟叶一批,支付价款500000元,按规定缴纳烟叶税10000元,取得增值税普通发票,已验收入库;
(2) 将上述收购的烟叶一部分(账面成本为220000元)发给外地一家烟丝加工厂,加工烟丝,加工厂提供香料一批,加工后直接发给烟厂,收取不含税加工费82000元,开具增值税专用发票(受托方没有同类产品售价);
(3) 购进卷烟纸一批,取得增值税专用发票,注明价款110000元;供货方转来代垫运费的运费发票注明运费7500元,建设基金500元,装卸费700元,款项已付,货物已入库;
(4) 卷烟厂外购—批香料,不含税价款200000元,取得专用发票;将外购香料15%发给职员作节日礼物;
(5) 将上月购进的部分A种烟丝作为福利发给本厂职工—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37000元;将购进A种烟丝在某交易会赠送给一烟草企业作推广,账面成本为20000元;
(6) 销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含税销售价格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为10000元;
(8) 上月收取的包装A牌卷烟的包装物押金7000元已逾期,包装物未收回,押金不予退还;
(9) 将A牌卷烟10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15000元,门市部本月已售出5箱;
(10) 从国外购进两箱卷烟作研究使用,每箱到岸价格为28000元,缴纳了相关税金后,海关开具了完税证明。
(已知消费税适用税率为:进口关税税率22%;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元以上(含50元)的,税率45%,50元以下的,税率 30%,烟丝税率30%。)
根据上述资料回答下列问题:

本期应纳城建税为( )元。

A.0

B.12712.69

C.0.61

D.22712.69

答案

参考答案:D

阅读理解

B

People all over the world today are beginning to hear and learn more and more about the problem of pollution. Pollution is caused either by man's release of completely new and often artificial substances into the environment, or by releasing greatly increased amounts of a natural substance , such as oil tankers into the sea.

The whole industrial process which makes many of the goods and machines we need and use in our daily lives, is bound to create a number of waste products which upset the environmental balance, or the ecological balance as it is also known. Many of these waste products can be prevented or disposed of sensibly, but clearly while more and more new and complex goods are produce there will be new, dangerous wastes to be disposed of, for example, the waste products from nuclear power stations. Many people, therefore, see pollution as only part of a larger and more complex problem, that is, the whole process of industrial production and consumption of goods. Others again see the problem mainly in connection with agriculture, where new methods are helping farmers grow more and more on their land to feed our ever-increasing populations. However, the land itself is gradually becoming worn out as it is being used in some cases, too heavily, and artificial fertilizer cannot restore the balance.

Whatever its underlying reasons, there is no doubt that much of the pollution caused could be controlled if only companies, individuals and governments would make more efforts. In the home there is an obvious need to control litter and waste. Food comes wrapped up three or four times in packages that all have to be disposed of; drinks are increasingly sold in bottles or tins which cannot be reused. This not only causes a litter problem, but also is a great waste of resources, in term of glass, metals and paper. Advertising has helped this process by persuading many of us not only to buy things we neither want nor need, but also to throw away much of what we do buy. Pollution and waste combine to be a problem everyone can help to solve by cutting out unnecessary buying ,excess consumption and careless disposal of the products we use in our daily lives.

45.The underlined phrase “disposed of ”in the second paragraph means_______.

A. dealt with               B. exposed 

C. disapproved of           D. collected

46. In the writer’s view ,the more new goods, _______.

A. the less pollution             

B. the harder pollution can be prevented

C. the more pollution there will be

D. the more easily pollution can be controlled

47.What can we learn from the last paragraph?

A. We can do much to reduce pollution.

B. The government is trying hard to stop pollution.

C. Individuals know how to get rid of the habit of littering everywhere.

D. We can’t stop buying unnecessary things.

48. People can help solve the problem of pollution by _______.

A. urging their governments to control litter and waste

B. making anti-pollution advertisements

C. cutting down the use of oil and other oil products

D. reducing unnecessary buying, over-consumption and careless disposal of wastes

填空题