问题 单项选择题

营业税的应税劳务不包括下列( )

A.交通运输劳务

B.建筑安装劳务

C.加工修理修配劳务

D.邮电通讯劳务

答案

参考答案:C

解析:C属于增值税应税劳务。

阅读理解

I was being interviewed by a senior manager for a big company. I told him honestly that the principal reason that I was interviewing with them was my need to keep my family in Boston. My wife had recently died of a heart attack. A job in Boston would help me reduce some pain for my 16-year-old daughter and me. It was important to me to keep her present high school.

Bruce, the interviewer, was politely kind, but he didn't search any further. He acknowledged(承认) my loss and, with great respect, moved on to another subject. After the next round of interviews, Bruce took me to lunch with another manager. Then he asked me to take a walk with him. He told me that he had lost his wife. And, like me, he had also been married 20 years and had 3 children. I realized that he had experienced the same pain as I had and it was almost impossible to explain to someone who had not lost a loved one. He offered his business card and home phone number and suggested that, should I need help or just want someone to talk to, I should feel free to give him a call. Whether I got the job or not, he wanted me to know that he was there if I ever needed help.

From that one act of kindness, when he had no idea if we could ever see each other again, he helped our family deal with one of life's greatest losses. He turned the normally cold business interview process into an act of earing and supporting for another person in a time of extreme need.

小题1:According to the passage, the interviewer, Bruce, was very      .

A.generous

B.kind

C.happy

D.mean小题2:The underlined word "principal" in the first paragraph probably means    .

A.main

B.unimportant

C.necessary

D.possible小题3:We can infer from this passage that      .

A.the writer didn't get the job in the company

B.Bruce made the writer pass the interview

C.another manager also lost his wife

D.the business interview was cold小题4:Which of the following statement is NOT true?

A.The writer's daughter was studying in Boston at that time.

B.Both the writer and the interviewer experienced the same pain.

C.Bruce was a senior manager of a big firm.

D.Bruce wanted to make Mends with him because he gave him his business card and home phone number.

单项选择题

某化妆品厂位于市区,为增值税一般纳税人(有出口经营权),化妆品最高售价0.2万元/每箱,平均售价0.16万元/箱,成套化妆品0.5万元/套,均为不含税售价。
2012年5月发生以下经济业务:
(1)从国内购进生产用原材料,取得增值税专用发票,注明价款650万元,增值税110.5万元,支付购货运费32万元,运输途中发生合理损耗2%;从国外进口一台检测设备,关税完税价格28万元,关税税率20%。
(2)在建的职工文体中心领用外购材料,购进成本35.5万元,其中包括运费5.5万元;生产车间领用外购原材料,购进成本140万元;下属宾馆领用为本企业宾馆特制的化妆品,生产成本8万元。
(3)内销化妆品1800箱,取得不含税销售额280万元;销售成套化妆品,取得不含税销售额100万元,其中包括护发品10万元,发生销货运费48万元;出口化妆品取得销售收入520万元人民币;出口护发品取得销售收入150万元人民币。
2012年6月发生以下经济业务:
(1)从某企业购进唇彩、眼影等原材料,取得增值税专用发票,注明价款220万元,增值税37.4万元;从某物资公司购进劳保用品,取得税务机关代开的增值税专用发票,注明价款95万元,增值税2.85万元;从某汽车厂购进小轿车,用于厂部接待使用,取得增值税专用发票,注明价款28万元,增值税4.76万元。
(2)内销化妆品2300箱,取得不含税销售额360万元,销售成套化妆品500套,取得不含税销售额250万元,由于购货方延期支付货款,根据合同规定,收取延期付款利息7.09万元;出口化妆品取得销售收入400万元人民币。
(3)领用库存外购已税化妆品继续生产高档化妆品,该批化妆品买价100万元。
(4)以700箱化妆品与某企业换取原材料,合同约定,化妆品按平均价计价,原材料等价供应,双方均按合同约定价款开具增值税专用发票。
(5)为某影视公司演员加工订做油彩以及卸妆油,收取价税合计85万元,另外,赠送25套自产成套化妆品给影视公司试用。
假定化妆品和护发品的出口退税率为13%,本月发生的运费均取得货运发票,取得的相关凭证符合税法规定,在本月认证抵扣,出口业务单据齐全并符合规定,在当月办理退税手续。
根据上述资料,回答下列问题:

2012年5月该化妆品厂应退增值税( )万元。

A.13.25

B.17.15

C.24

D.28.62