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问题 单项选择题

一外企将其自有的重型卡车2辆（载重量45吨/辆）承包给员工王某，每年上缴承包费12万元，规定载货汽车年纳税额20元/吨，则对于车船使用税，下述说法正确的是（）。

A．王某缴纳车船使用使用税

B．外企计算缴纳车船使用税1800元

C．双方没有商定谁纳税，由王某计算缴纳

D．双方均不缴纳车船使用税

答案

参考答案：D

解析：

车船使用税不适用外商投资企业。

单项选择题

某外贸公司2011年3月从生产企业购人化妆品一批，取得增值税专用发票注明价款25万元、增值税4.25万元，支付购买化妆品的运输费用3万元，当月将该批化妆品全部出口取得销售收入35万元。该外贸公司出口化妆品应退的消费税税额为( )万元。

A．7.5
B．8.4
C．9.7
D．10.5
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单项选择题

The "standard of living" of any country means the average person’s share of the goods and services which the country produces. A country’s standard of living, (1) , depends first and (2) on its capacity to produce wealth." Wealth" in this sense is not money, for we do not live on money (3) on things that money can buy. "Goods" such as food and clothing, and "services" such as transport and " (4) ". A country’s capacity to produce wealth depends upon many factors, most of (5) have an effect on one another. Wealth depends (6) a great extent upon a country’s natural resources. Some regions of the world are well supplied with coal and minerals, and have a fertile soil and a (7) climate; other regions possess none of them.

Next to natural resources (8) the ability to turn them to use. China is perhaps as well (9) as the USA in natural resources, but suffered for many years from civil and (10) wars, and (11) this and other reasons was (12) to develop her resources. (13) and stable political conditions, and (14) from foreign invasion, enable a country to develop its natural resources peacefully and steadily, and to produce more wealth than another country equally well (15) by nature but less well ordered.

A country’s standard of living does not only depend upon the wealth that is produced and consumed (16) its own borders, but also upon what is indirectly produced through international trade. (17) , Britain’s wealth in foodstuffs and other agricultural products would be much less if she had to depend only on (18) grown at home. Trade makes it possible for her surplus manufactured goods to be traded abroad for the agricultural products that would (19) be lacking. A country’s wealth is, therefore, much influenced by its manufacturing capacity, (20) that other countries can be found ready to accept its manufactures.

10（）

A.military

B.external

C.conremporary

D.domestic
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