问题 单项选择题

某市卷烟厂为增值税一般纳税人,主要生产销售卷烟,2009年7月发生下列经济业务:
(1)从农业生产者手中收购烟叶一批,支付价款500000元,按规定支付了价外补贴,并同时缴纳烟叶税110000元,开具收购凭证,已验收入库;
(2)将上述收购的烟叶一部分(账面成本为220000元)发给外地一家烟丝加工厂,加工烟丝,加工厂提供辅料一批,加工后直接发给烟厂,共收取不含税辅料及加工费82000元,开具增值税专用发票(受托方没有同类产品售价);
(3)购进卷烟纸一批,取得增值税专用发票,注明价款110000元;支付给运输单位运费,取得运输单位开具的运费发票,运费发票注明运费7500元,建设基金500元,装卸费700元,款项已付,货物已入库;
(4)卷烟厂外购一批材料,不含税价款200000元,取得专用发票;其中15%因管理不善被盗;
(5)将上月购进的部分A种烟丝作为福利发给本厂职工一批,原进项税额已无法准确确定,已知该批烟丝实际采购成本为18000元,同种等量烟丝的市场售价为37000元;将试产的B种烟丝在某交易会赠送给一烟草企业作推广,账面成本为20000元;
(6)销售A牌卷烟20箱(每标准箱五万支,下同),每箱不含税销售价格12500元,收取包装物押金8100元,并已单独记账;
(7)销售B牌卷烟15箱,每箱不含税销售价格为10000元;
(8)上月收取的包装A牌卷烟的包装物押金7000元已逾期,包装物未收回,押金不予退还;
(9)将自产A牌卷烟10箱移送本厂设在本市的非独立核算门市部,出厂销售价每箱12500元,零售价(含税)每箱15000元,门市部本月已售出5箱;
(10)从国外购进两箱卷烟作研究使用,到岸价格为每箱28000元,缴纳了相关税金后,海关开具了完税证明。(已知消费税适用税率为:进口关税税率22%;卷烟定额税率为每标准箱150元;比例税率为每标准条对外调拨价格在70元以上(含70元)的,税率56%,70元以下的,税率36%,烟丝税率30%)
根据上述资料回答下列问题:

进口业务缴纳的增值税和消费税合计为( )元。

A.87634.55

B.113846.82

C.71465.42

D.114146.82

答案

参考答案:D

阅读理解

阅读理解。

     When I was a foreign teacher in China, every day I taught English to my students and they taught me

about China. One day the topic turned to saying "I love you". I was shocked to learn that not one of my

students had said this to their mothers, nor had their mothers said it to them."Does your mom love you?"

"Of course," they answered.

     "How do you know?" was my logical question. They responded that their moms cooked and always

told them what they were doing wrong to show their caring. I was stunned.So mom's cooking and

criticizing read out as "I love you". "Then how do you say 'I love you' to her?" They agreed that getting

good grades, followed by god jobs would be how they showed their love.

     I come from a culture where most people are expressive enough, so I repeated these queries in classes

over time. Gradually, I began to get different response. Some of them had exchanged those sentiments

with their moms. One of my favorite stories of change came from a girl. When she came home from

university, her mother met her at the door and hugged (拥抱) her. This had never happened before, but

her mom said, "Now that you have gone I have more time to myself. I noticed that in some places mothers

and children hug each other and I decided it was a good idea and that I would begin hugging you."

      In my family we all say "I love you" a lot. While it is true that we often say the words without having

great depth of feelings at that moment, it is almost like a blessing we give each other. Those three little

words carry a world of meaning, even when said as a greeting, but most especially if they are the last

words we say to or hear from those we love.

1. The foreign teacher _____. [ ]

A. comes from America

B. is a young woman

C. is expressive enough

D. knows much about China

2. Chinese people prefer to show love by _____.[ ]

A. saying "I love you"

B. cooking

C. getting good grades

D. doing something helpful

3. In paragraph 4, what's the real meaning of the mom's hugging? [ ]

A. She is meeting her daughter at the door.

B. She loves her daughter and misses her.

C. She is glad that she has more time to herself

D. She finds it interesting to hug her daughter.

4. What's the main idea of the passage?  [ ]

A. Say "I love you" more to your family.

B. Say "I love you" a lot to Chinese people.

C. Say "I love you" as a greeting to others.

D. Say "I love you" without great depth of feelings.