问题 单项选择题

位于某事甲地板厂为外商投资企业,2010年8月份进购一批木材,取得增值税发票注明不含税价格800000元,当月委托位于县城的乙工厂加工成实木地板,支付不含税加工费150000元。乙工厂11月份交付50%实木地板,12月份完工交付剩余部分。已知实木地板消费税税率为5%,乙工厂应代收代缴城市维护建设税()

A.1250元

B.1750元

C.2500元

D.3500元

答案

参考答案:A

解析:应代扣代缴城建税=(150000+800000)×50%/(1-5%)×5%×5%=1250(元)。

单项选择题 B型题
完形填空
Enid's wedding(婚礼) dress arrived at five o'clock in the evening, just seventeen  36 before her marriage!
“I must try it on Mother!” she cried, as she ran   37 .Three minutes later Enid's cries brought her   38 up.The dress was much   39   for her. It was like a bag in the front, and the neckline looked all  40  . Enid was in   41 .
“Take it back to the dressmaker's,” Mrs Bale said.“She must   42  it tonight. Hurry now. Take it off and go.” The dressmaker's shop was closed.“Closed for One Week's Holiday,” said a   43 on the door. Fresh tears rose to Enid's eyes. She ran home again to her mother.
“This is unlucky,”Mrs Bale said.” But what are we going to do? 44  I ask Mrs. Peters to help? She was a dressmaker once. I'm sure she could change it for you.” Mrs. Peters was   45 in and began to work. She could see  46 was wrong. She had to   47 it narrower at the front, and that was a big job. Then she changed the neckline. In fact she made it again. At ten o'clock the work was finished, and Enid tried the dress on. It fitted her beautifully.
The three women were having a cup of tea   48  the doorbell rang .Mrs. Bale answered it and   49­­  into the worried eyes of a   50  woman. The woman was carrying a large flat   51 .“Does Miss Enid Bale   52  here?" she asked breathlessly. “Yes, she's my daughter.” “Oh, I am   53  I've found you! There's been a  54  .Your daughter has my wedding dress, and I've got   55  . And I'm getting married tomorrow!” She held out the box to Mrs. Bale.
小题1:
A.weeksB.minutesC.daysD.hours
小题2:
A.upstairsB.outsideC.back homeD.about
小题3:
A.husbandB.daughterC.motherD.neighbour
小题4:
A.smallerB.shorterC.too bigD.too long
小题5:
A.wrongB.pleasedC.rightD.waste
小题6:
A.loveB.tearsC.surpriseD.danger
小题7:
A.measureB.makeC.repairD.change
小题8:
A.voiceB.soundC.noticeD.saying
小题9:
A.WillB.WouldC.ShallD.Should
小题10:
A.sentB.broughtC.pushedD.taken
小题11:
A.necklineB.allC.nothingD.what
小题12:
A.makeB.keepC.change D.take
小题13:
A.thenB.untilC.whenD.while
小题14:
A.cameB.gotC.sawD.looked
小题15:
A.short prettyB.fat youngC.slim oldD.little quiet
小题16:
A.cupB.dressC.bag D.box
小题17:
A.liveB.workC.stayD.wait
小题18:
A.delightfulB.sorryC.angryD.glad
小题19:
A.dressB.changeC.mistakeD.wish
小题20:
A.yoursB.hersC.the otherD.others