问题 多项选择题

在车辆购置税应纳税额的计算当中,下列费用的计税规定正确的有( )。

A.计算车辆购置税时,应换算为不含增值税的计税价格

B.购买者随购买车辆支付的工具件和零部件价款应作为购车价款的一部分,并入计税依据中征收车辆购置税

C.购买者支付的控购费,应并入计税价格计税

D.支付的车辆装饰费应作为价外费用并入计税依据中计税

答案

参考答案:A,B,D

解析:在车辆购置税应纳税额的计算当中,应注意以下费用的计税规定:①购买者随购买车辆支付的工具件和零部件价款应作为购车价款的一部分,并入计税依据中征收车辆购置税;②支付的车辆装饰费应作为价外费用并入计税依据中计税;③代收款项应区别征税;④销售单位开给购买者的各种发票金额中包含增值税税款,因此,计算车辆购置税时,应换算为不含增值税的计税价格;⑤购买者支付的控购费,是政府部门的行政性收费,不属于销售者的价外费用范围,不应并入计税价格计税;⑥销售单位开展优质销售活动所开票收取的有关费用,应属于经营性收入,企业在代理过程中按规定支付给有关部门的费用,企业已作经营性支出列支核算,其收取的各项费用并在一张发票上难以划分的,应作为价外收入计算征税。故C项说法错误。

选择题
阅读理解

阅读理解。

     Early in the 16th century men were trying to reach Asia by traveling west from Europe. In order to find

Asia they had to find a way past South America. The man who finally found the way from the Atlantic Ocean

to the Pacific was Ferdinand Magellan (麦哲伦). Magellan sailed from Seville in August, 1519 with five ships

and about 280 men. Fourteen months later, after spending the cold winter on the coast of Patagonia, he

discovered the channel which is now called Magellan Strait (海峡). In November, 1520, after many months

of dangers from rocks and storms, the three remaining ships entered the ocean on the other side of South

America. They then continued, hoping to reach Asia. But they did not see any land until they reached the islands

off the coast of Asia. Before they arrived at these islands, later known as the Philippines (菲律宾), men were

dying of starvation (饥饿). While they were staying in the Philippines, Magellan was killed in battle. The

remaining officers then had to get back to Spain. They decided to sail round Africa. After many difficulties,

one ship with eighteen men sailed into Seville three years after leaving. They were all that remained of Magellan's

expedition. However, their achievement was great. They were the first men to sail round the world.

1. The purpose of Magellan's expedition was to _____. [ ]

A. find a seaway from the Atlantic to the Pacific

B. sail round the world

C. carry men to Philippines

D. make a voyage to Asia

2. How long did Magellan and his sailors spend before they reach Magellan Strait? [ ]

A. 280

B. 1519

C. 1520

D. Fourteen months

3. Which of the following is NOT mentioned in the passage concerning the expedition? [ ]

A. Cold winter in Patagonia.

B. Lack of equipment.

C. The death of Magellan.

D. Dangers from rocks and storms.

4. The number of the ships lost on the whole expedition was _____. [ ]

A. two

B. three

C. four

D. five

5. The best title for this passage is _____.[ ]

A. The First Expedition to sail round the world

B. The Most Dangerous Expedition

C. The Discovery of the Philippines

D. The Discovery of Magellan's Strait