某企业2010年1月接受某汽车贸易公司捐赠小汽车5辆，无同类市价，国家税务总局规定的同类型应税车辆的最低计税价格为120000元/辆，汽车贸易公司账面的小汽车的成本为90000元/辆，成本利润率为12%。该企业应纳车辆购置税为( )元。
A．86400
B．75000
C．93919.14
D．60000
参考答案：D
解析： 纳税人自产、受赠、获奖和以其他方式取得并自用的应税车辆的计税价格，按购置该型号车辆的价格确认，不能取得购置价格的，则由主管税务机关参照国家税务总局规定相同类型应税车辆的最低计税价格核定。该企业应纳车辆购置税=120000×5×10%=60000(元)
Directions: Complete the following passage by using the words in the box. Each word can only be used once. Note that there is one word more than you need.
When they select food in the supermarket, they __小题4:__ the package over to read the labels carefully. They prefer to eat food that is __小题5:__ without unnecessary chemicals and often choose fruits and vegetables grown without poisons used to kill insects. A small group of Americans, __小题6:__ vegetarians, has decided not to eat meat. They choose a complete diet from other kinds of food because they think that meat products are not good for health. Also more and more Americans have become interested in food from other countries. They have been going out to international restaurants and __小题7:__ trying unfamiliar dishes. Chinese, Japanese, French, Italian, and Greek cooking as well as many other recipes（食谱）are all __小题8:__ these days in the United States. People to say that Americans ate uninteresting, unhealthy food, but this has __小题9:__ in the last ten years. |