问题 单项选择题

甲企业为增值税一般纳税人,2013年5月进口一批香水,买价折合人民币(下同)为30000元,支付运抵我国海关境内输入地点起卸前的运输及保险费2000元;海关开具了进口增值税专用缴款书,甲企业缴纳进口环节税金后海关放行;国内购进生产用原材料,取得增值税专用发票上注明的增值税税额680元;当月销售货物取得不含税销售收入60000元;已知香水的关税税率为20%,消费税税率为30%。甲企业当月应缴纳增值税()元。

A.9520

B.2992

C.874.29

D.194.29

答案

参考答案:D

解析:

关税完税价格=30000+2000=32000(元)

组成计税价格=32000×(1+20%)÷(1-30%)=54857.14(元)

进口环节应缴纳增值税=54857.14×17%=9325.71(元)。

甲企业当月应缴纳增值税=60000×17%-9325.71-680=194.29(元)。

阅读理解

阅读理解。

     I live in the land of Disney, Hollywood and year - round sun. You may think people in

 such an attractive, fun-filled place are happier than others. If so, you have some mistaken

ideas about the nature of happiness.

     Many intelligent people still think fun equals happiness. The truth is that fun and happiness

have little or nothing in common. Fun is what we experience during an act. Happiness is

what we experience after an act. It is a deep, long-lasting emotion.

     Going to an amusement park or a ball game, watching a movie or television are fun

activities that help us relax, temporarily forget our problems and maybe even laugh. But

they do not bring happiness, because their positive effects end when the fun ends.

     I have often thought that if Hollywood stars have a role to play, it is to teach us that

happiness has nothing to do with fun. They have constant access to exciting parties, fancy

cars, expensive homes, everything that spells "happiness". But in memoir(回忆录)after

memoir, they expose the unhappiness hidden beneath all their fun: depression, alcoholism,

drug addiction, broken marriages and loneliness.

     Ask a bachelor why he resists marriage even though he finds dating to be less and less

satisfying. If he is honest, he will tell you that he is afraid of making a commitment. For

commitment is in fact quite painful. The single life is filled with fun, adventure and excitement.

 Marriage has such moments, but they are not its most distinguishing features.

     Similarly, couples that choose not to have children are deciding in favor of painless fun

over painful happiness. They can dine out whenever they want and sleep as late as they want.

Couples with babies are lucky to get a whole night' s sleep. I don't know any parent who

would choose the word fun to describe raising children.

     Understanding and accepting that true happiness has nothing to do with fun is one of the

most liberating realizations we can ever come to. It liberates time: now we can devote more

hours to activities that can truly increase our happiness. It liberates money: buying that new

car or those fancy clothes that will do nothing to increase our happiness now seems pointless.

And it frees us from envy: we now understand that all those rich and famous people we were

so sure are happy because they are always having so much fun actually may not be happy at all.

1. What is the passage mainly about?_____

A. Fun and happiness.

B. Success and satisfaction.

C. Marriage and commitment.

D. Entertainment and responsibility.

2. The author probably agrees that _____.

A. fun creates long - lasting satisfaction

B. long - standing fun may lead to happiness

C. fun is short-lived while happiness is long-lasting

D. fun provides enjoyment while pain leads to happiness

3. What does the author think of marriage?______

A. It ends in pain.

B. It means commitment.

C. It affords greater fun.

D. It leads to raising children.

4. If one gets the real meaning of happiness, he ______.

A. will start a business

B. won't place too much value on money

C. will seek for freedom

D. won't devote himself to his family

判断题