问题 问答题 简答题

什么是企业投保费率?

答案

参考答案:

企业投保费率等于企业用于职工的工资总额与企业投保费之比。

完形填空
完形填空。
    Most American families like to have a holiday__1__summer. Summer is season(季节) __2__holidays. It is very hot during the months of July and August. Children do not go to school during these __3__months.
    Some __4__like to stay at home during the holiday. They work in the garden, visit friends, __5__books, or __6__TV. Many families __7__their lunch to a park or somewhere far __8__the city. They like to eat where there are many trees or there is a nice lake. If they live near the sea, they often go to the beach. They can fish , swim or enjoy the sun there. America is a large country. Many families travel by ___9__or by train to see interesting places. They also travel by plane to a foreign country. Many big cities have many famous buildings, theatres, shops and other places__10__traveleres.
( )1. A. for    
( )2. A. to    
( )3. A. one    
( )4. A. people
( )5. A. see    
( )6. A. see    
( )7. A. takes  
( )8. A. from  
( )9. A. car    
( )10. A. for  
B. in      
B. of      
B. two      
B. peoples  
B. watch    
B. watch    
B. take    
B. away    
B. a car    
B. in      
C. on        
C. for      
C. three    
C. man      
C. look      
C. look      
C. took      
C. to        
C. their car
C. on       
D. at        
D. about      
D. four      
D. woman      
D. read      
D. read      
D. are taking
D. off        
D. cars      
D. at        
问答题

北京市某化妆品有限公司为增值税一般纳税人,2010年6月发生以下各项业务:
(1)以一般海运方式进口一批化妆品,成交价格1180000元、运费20000元。在自海关运往单位的途中发生运费8000元,未取得运费发票。此化妆品入库后,其中的75%被生产领用继续加工化妆品;(经海关审查,公司申报的完税价格未包含保险费,公司的解释是相关费用无法确定,海关对此依法进行调整)
(2)受托加工化妆品一批,委托方提供的原材料不含税金额85000元,加工结束向委托方开具普通发票收取加工费和添加辅助材料的含税金额共计46800元,该化妆品无同类产品市场销售价格;
(3)当月将生产的A化妆品销售给某商场,取得不含税销售额1500000元;合同约定分三期结算,自当月起,每月末结算一次。
(4)预收款方式销售B化妆品215000套,不含税单价58元/套,货物已经发出。同时发生运费支出和建设基金共计2000元,取得了运费发票;
(5)取得化妆品的逾期包装押金收入140400万元。
(6)为某影视公司定做演员用的油彩和卸妆油一批,收取价税合计678600万元,另收取运输费150000元,优质费20200元,均开具增值税普通发票;
(7)通过当地非独立核算的门市部销售试制的新型化妆品100套,成本为100元/套,不含税单价为130元/套;
(8)从农业生产者手中收购免税农产品一批,支付收购价款70万元,取得农产品销售发票,支付运输企业运费10万元,取得运输发票。
(本月取得的相关发票均在本月申请并通过认证,进口关税为20%;化妆品消费税税率30%)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:(以元为单位)

计算进口化妆品应缴纳的增值税;