某外贸进出口公司2006年10月从国外进口10辆小轿车，气缸容量为18_爱下问搜题

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问题单项选择题

某外贸进出口公司2006年10月从国外进口10辆小轿车，气缸容量为1800毫升。该公司报关进口这批小轿车时，经报关地口岸海关对有关资料进行审查，确定关税计税价格为198000元/辆(人民币)。该公司将其中两辆小轿车用于本单位使用。
已知：小轿车的消费税税率为5%，假设小轿车的关税税率为110%。
根据所给资料，依据税法的有关规定，计算并回答下列问题：(计算结果保留整数)

该批进口小轿车应缴纳增值税( )。

A．148812元

B．706860元

C．742203元

D．744063元

答案

参考答案：D

解析：每辆小轿车的组成计税价格=198000×(1+110%)÷(1-5%)=437684(元)
该批进口小轿车业缴纳增值税=437684×17%×10=744063(元)

完形填空

After the birth of my second child, I got a job at a restaurant. Having worked with an experienced 16  for a few days. I was 17  to wait tables on my own. All went   18  that first week. When Saturday night came, I was luckily 19  the tables not far from the kitchen. 20 , I still felt it a little hard to carry the heavy trays(托盘).
Before I knew it, the   21  was full of people. I moved slowly,   22  every step. I remember how 23  I was when I saw the tray stand near the tables; it looked different from the one I was   24  on. It had nice handles, which made it 25  to move around. I was pleased with everything and began to   26  I was a natural at this job.
Then, an old man came to me and said, “Excuse me, dear, my wife and I loved   27  you work. It seems your tray stand has been very   28  to you, but we are getting ready to   29  now, and my wife needs her 30  back.”
At first his 31  did not get across. “What was he talking about!” Then, I got it. I had set my trays on his wife’s orthopedic walker(助步器). I stood frozen as ice, but my face was   32 . I wanted to get into a hole and   33 .
Since then, I have learned from many mistakes such as the one I just  34 . I have learned to be more   35  and not to be too sure of myself.

D．interesting

B．full of joy

多项选择题

《中华人民共和国安全生产法》规定：矿山、建筑施工单位和危险物品的（）单位，应当设置安全生产管理机构或者配备专职安全生产管理人员。

A.生产

B.经营

C.储存

D.监督

E.主管