问题 单项选择题

某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车、B牌汽车,该A品牌汽车出厂价不含税价格60万元,最高不含税售价每辆75万元。B牌汽车的出厂价不含税价格 15万元,最高不含税售价每辆17.58万元。2008年8月发生如下几笔业务:
(1) 从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价格80.5万元,支付运费4万元,装卸费1.5万元;从甲汽车制造厂购入一批已税乘用车底盘(排量为2.0升)用于改制生产B牌小汽车,取得防伪税控系统增值税专用发票,注明销售额400万元,货物已经验收入库;从某汽车备件厂家购进相关的附助材料备件等,取得防伪税控系统增值税专用发票,注明销售额55万元,货物已经验收入库。
(2) 本月购进劳保用品,取得防伪税控系统增值税专用发票,注明销售额12万元,本月生产部门领用劳保用品的70%。
(3) 与某厂家签订合同,以本厂生产的30辆A牌汽车与该厂家的汽车灯交换,汽车厂按每辆60万元进行结算抵顶,汽车制造厂另外支付了汽车灯(含税)补价5万元,双方均开具了防伪税控系统增值税专用发票。
(4) 进口电子检测设备一台自用,到岸价格为50万元人民币,另外发生境内运费2.5万元、安装调试费3.9万元,关税税率10%;进口一批发动机,成交价为离岸价格25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费5万元,关税税率为25%。上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规货运发票。
(5) 将外购发动机用于生产A牌汽车,本月车间领用其中的80%用于生产A牌汽车,对外销售15辆A牌汽车,取得不含税销售额900万元。
(6) 向奥运会赞助A牌汽车5辆,按单位成本48万元,计入“营业费用”账户;以出厂价格用10辆A牌汽车抵偿欠外单位的货款。
(7) 当月销售以已税乘用车底盘(购进的底盘全部耗用)生产的B牌汽车50辆,收取了价税合计877.5万元。
(轮胎的消费税税率3%,A牌汽车的消费税税率为20%,B牌汽车的消费税税率为 15%,美元/人民币=1/6.9)
根据上述资料回答下列问题:

该企业本月应纳国内销售环节增值税税额( )万元。

A.298.30

B.298.65

C.294

D.300.69

答案

参考答案:A

填空题
阅读理解

阅读理解

     Similar things continuously happened in Haiti and Chile. Thousands of people were buried in the

earthquake and lost their lives. What if we could have warned them? People are always trying hard

to find a way of preventing building collapsing (倒塌). Better materials and technology help, but are

not a solution. Just like humans, a building has its own life circle from "birth" to "death". If we know

when a building is going to collapse, we can repair it in advance or get out before it falls.

     Now, scientists at the University of Illinois have developed a material that turns red before it breaks.

The invention could be used in things like climbing ropes, or bridge supports. The secret behind the

colorchanging material is a type of molecule (分子).  A molecule is a group of atoms held together by

chemical bonds (化学键).  Imagine you and your friends standing in a circle, holding hands. Each

person stands for one atom, your hands represent the bonds, and the entire circle represents a molecule.

If one person lets go of his or her hands, the molecule changes color. The research team put the

molecule into a soft material.  When the researchers stretched (拉紧) the material, it turned bright red

a few seconds before it broke into two pieces. When they repeatedly stretched and relaxed the

material,  without breaking it,  it only turned a little red.

    The major problem is, light can get rid of the red color. When the team shone a bright light on the

molecule, the broken bond was fixed, and the color disappeared. If bright light keeps the red color

from appearing, the material's warning system will be useless. Scientists still have a lot of work to do

before  the  colorchanging  molecule  can  be  used  outside the lab.

1. The passage mainly about ________. 

A. a way of preventing buildings from breaking down

B. a way of warning before buildings collapse

C. a series of earthquakes in Haiti and Chile

D. a newlydiscovered structure of a molecule

2. According to the passage, we can conclude that ________. 

A. scientists have found the life circle of buildings from "birth" to "death"

B. there are problems to solve before putting the new material to use

C. bright light makes the red color visible to human eyes

D. the new material is unlikely to be used in building bridges

3. The colorchanging molecule can ________. 

A. remind people to leave buildings before they fall

B. help building materials get stretched if necessary

C. prevent the earthquake from killing people

D. make building materials much stronger

4. The warning system is based on the fact that ________.  

A. red color won't show up when it meets bright light

B. a building has its own life circle of "birth" to "death"

C. a material with a certain type of molecule can turn red when stretched

D. the broken bond will fix itself when a molecule meets bright light