问题 单项选择题

某酒厂为增值税一般纳税人,2012年1月生产一种新的白酒,广告样品使用0.8吨,已知该种白酒没有同类产品的出厂价,该白酒的生产成本为每吨40000元,成本利润率为10%,白酒消费税定额税率为每斤0.5元,比例税率为20%。该酒厂当月应缴纳的消费税为()元。

A.8600

B.8800

C.9600

D.9800

答案

参考答案:D

解析:1吨=1000公斤=2000斤,消费税从量税=0.8×2000×0.5=800(元);白酒消费税从价税=[0.8×40000×(1+10%)+800]÷(1-20%)×20%=9000(元);该酒厂当月应缴纳的消费税=9000+800=9800(元)。

多项选择题
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阅读理解

                                 The Beginning of the Civil Rights Movement

     In 1955, bus seats for African Americans and whites were separated in parts of the U. S.. On

December 1,1955, in the city of Montgomery, Alabama, a conflict, or disagreement, started when an

African American woman named Rosa Parks refused to give her bus seat to a white man and go to the

back of the bus. The police took 42yearold Parks to jail.

     The African American community was extremely angry. They had a meeting and decided to work

together to protest discrimination. They agreed to boycott(抵制) the buses on the day that Parks went

to court. The day was a success. Empty buses drove through the streets. The city lost money. The

community decided to continue the boycott. They elected a man named Martin Luther King, Jr. to be

the leader.

     The boycott continued. It was difficult for African Americans to get to work without buses, but they

didn't stop the boycott. The city continued to lose money. Finally, the U. S. Supreme Court decided that Montgomery's bus laws were unfair and gave the African American community equal right. On December 21,1956, the bus boycott ended.

     The Montgomery Bus Boycott was the beginning of the Civil Rights Movement. The movement

eventually led to the Civil Rights Act in 1964, a set of laws that made discrimination a crime. During the

Montgomery Bus Boycott, people worked together to change the government. Today, people in the

U. S. continue to work together for a change. Now hundreds of organizations and community groups

work to protect the rights of U. S. citizens and residents.

1. How is the situation for the black in the U. S. in 1955?

A. They were treated equally.

B. They were treated unfairly.

C. They had no rights to take a bus.

D. They were not allowed to take the same bus with the white.

2. What is the cause of the Civil Rights Movement?

A. Bus seats for African Americans and white were separated in parts of the U. S.

B. Rosa Parks was sent to jail for she refused to give her bus seat to a white man.

C. The African American community had a meeting to protest discrimination.

D. A man named Martin Luther King, Jr. was elected to be the leader.

3. How long did the boycott continue?

A. Less than a year.   B. Less than a month.

C. More than a year.   D. More than a month.

4. How did the black people fight for the civil rights?

A. By refusing to take buses.

B. By refusing to talk to the white.

C. Through fights with the white people.

D. By doing nothing.

5. What is the final result of the Civil Rights Movement?

A. The U. S. Supreme Court decided that Montgomery's bus laws were unfair and gave

     the African American community equal right.

B. They elected a man named Martin Luther King, Jr. to be the leader.

C. Black people and white people can take the same bus.

D. The movement eventually led to the Civil Rights Act in 1964, a set of laws that made

     discrimination a crime.