问题 单项选择题


(由单选和多选组成)

某县实木地板生产厂6月发生下列业务:
(1)向某林场购入原木3000立方米,规定的收购凭证注明支付款项300000元,请运输公司将上述原木运送回厂,支付运输费1000元;
(2)外购生产用油漆一批,取得增值税发票,注明价款25000元,增值税4250元,将其中20%用于企业基建工程;
(3)进口一批生产用涂料,货物价格200000元人民币(含采购佣金10000元),运输费和保险费20000元,关税率3%;
(4)进口一辆自用小轿车,到岸价格120000元人民币,关税率20%,消费税率9%;
(5)进口一台生产设备,货物价格150000元人民币,运抵我国运输费10000元,保险费无法查实,关税率6%;
(6)从其他木地板厂购入未涂漆的木地板50箱,取得增值税发票,价款180000元,增值税30600元,将70%投入生产上漆;
(7)数月前购入的一批原木因保管不善毁损,账面成本31680元(含运费1395元);
(8)销售自产实木地板100箱,取得不含税收入560000元;
(9)应某剧团的要求,用2箱自产实木地板和成本为10000元的其他板材加工制作成舞台演出用的道具模拟房屋,收取剧团支票50000元。
上述需要认证的发票均经过认证,实木地板税率5%,要求计算:

该企业当期实际向税务机关缴纳的消费税为( )元。

A.20860元

B.21700元

C.22260元

D.23460元

答案

参考答案:C

解析:该企业当期实际应纳的消费税22260元560000/100×(100+2)×5%-180000×70%×5%=28560-6300=22260(元) 注意自产实木地板连续加工道具模拟房屋视同销售实木地板,按照同类价格计算缴纳消费税。

阅读理解

阅读理解。

     Reading newspapers has become an important part of our life.  Many people begin their day by

reading the papers.  In this way they learn what is going on in the world.  Sometimes, however, they

do not have time to read the news carefully, so they just take a quick look at the front page; at other

times they may be in such a hurry that they have time only to look at the headlines(标题).

     There are newspapers to meet the needs of every reader.  In big cities there are many kinds of

papers. In small towns there are fewer newspapers. In some places the paper is published(出版)

once a week.

     Today, as a group, English language newspapers enjoy the largest number of readers.  With the 

development(发展) of the world,  some new newspapers will be published in the years to come.

1. Many people______as the first thing every morning.                 

A. read newspapers          

B. watch the TV news      

C.listen to the radio       

2.When people are busy, they______.      

A. still read newspapers carefully

B. only look at the front page of the paper carefully

C. either take a quick look at the front page of the paper or only look at the headlines             

3. Which of the following is right?       

A. There are different kinds of newspapers to meet people's needs.

B. There are more papers in small towns than in big cities.

C. The most important news is not on the front page.            

4.______enjoy the largest number of readers.    

A. Newspapers in Chinese      

B. Newspapers in English        

C. Newspapers in German    

5. "Some new newspapers will be published in the years to come. " means______.          

A. more newspapers will be published next year

B. more new kinds of papers will be read in the coming year

C. a great number of new newspapers will be seen in the future

单项选择题