问题 问答题

有进出口经营权的某外贸公司,2005年8月发生以下业务: (1)经有关部门批准从境外进门卷烟5万条,货价200万美元(汇率l:8),运抵我国海关前发生的运输费用、保险费用无法确定,经海关查实其他运输公司相同业务的运输费用占货价的比例为2%。向海关缴纳了相关税款,并取得了完税凭证。(关税税率40%) (2)将以前年度进口的设备运往境外修理,设备进口时成交价格58万元,发生境外运费和保险费共计6万元;在海关规定的期限内复运进境,进境时同类设备价格65万元;发生境外修理费8万元,料件费9万元,境外运输费和保险费共计3万元,进口关税税率20%。 要求: (1)汁算卷烟在进口环节应缴纳的关税; (2)计算卷娴在进u环1了应缴纳的消费税; (3)计算卷烟在进n环节应缴纳的增值税; (4)计算运往境外修理的设备报关进口时应纳进口环节税金。

答案

参考答案:(1)计算卷烟在进口环节应缴纳的关税; 进口卷烟的货价=8×200=1600(万元) 进口卷烟的运输费=1600×2%=32(万元) 进口卷烟的保险费=(1600+32)×3‰=4.896(万元) 关税的完税价格=1600+32+4.896=1636.9(万元) 应缴纳关税1636.9×40%=654.76(万元) (2)进口环节卷烟应缴纳的消费税: 应缴纳消费税的从量税=50000×0.6元/条=3(万元) 选择税率的消费税组成计税价格=(1636.9+654.76+3)÷(1-30%)万元÷5万条=656(元/条) 每条价格高于50元,适用45%比例税率 应纳从价消费税=(1636.9+654.76+3)÷(1-45%)×45%=1877.45(万元) 应缴纳消费税=从价税+从量税=1877.45+3=1880.45(万元) (3)进口环节卷烟应缴纳增值税: 应缴纳增值税=(1636.9+654.76+3)÷(1-45%)×17%=709.26(万元) (4)计算运往境外修理的设备报关进口时应纳进口环节税金: (8+9)×20%+(8+9)×(1+20%)×17%=3.4+3.47=6.87(万元)

阅读理解

Clothes are important and necessary to us, but do you know how to choose suitable clothes in a correct way? Here are some ideas for you.

When you go shopping and want to buy some clothes,you should think about which kind of clothes you really need and decide how much money you can spend on them.Then look at the labels that are inside the new clothes. They tell you how to take care of the clothes.The label for a shirt may tell you to wash it in warm water. A sweater label may tell you to wash it in cold water. The label on a coat may say “dry clean only” and cleaning in water may ruin this coat. If you do as the directions say on the label, you can keep your clothes looking their best.

Many clothes today must be dry-cleaned. Dry cleaning is expensive. When buying new clothes, you had better check if they need to be dry-cleaned. You can save money if you buy clothes that can be washed or that are well-made. Well-made clothes last longer. They look good even after they have been washed many times.

Clothes that cost more money don’t always mean they are better made. They may not fit you, either. On the other hand, less expensive clothes may sometimes look better and fit you well.

小题1: The first thing for you to do before you buy clothes is__________.               .

A.to know how to wash them

B.to 1ook for well-made clothes

C.to read the directions inside them

D.to see which kind of clothes you need小题2:  According to the passage,a sweater may be__________.                .

A.washed in cold water

B.washed once a week

C.washed in hot water

D.dry-cleaned only小题3: What does the underlined word “label’’ mean?

A.品牌

B.标签

C.价格

D.尺寸小题4:  The main idea for the passage is __________.                           .

A.buying less expensive clothes

B.washing clothes in a right way

C.being a clever clothes shopper

D.choosing the well-made clothes

问答题 简答题