问题 单项选择题

某制药厂(增值税一般纳税人)3月份销售抗生素药品117万元(含税),销售免税药品50万元,当月购入生产用原材料一批,取得增值税专用发票上注明税款6.8万元,抗生素药品与免税药品无法划分耗料情况,则该制药厂当月应纳增值税为()

A.14.73万元

B.12.47万元

C.10.20万元

D.17.86万元

答案

参考答案:B

解析:纳税人兼营免税项目或非应税项目无法准确划分不得抵扣的进项税额部分,按公式计算不得抵扣的进项税额=当月无法划分的全部进项税额×当月免税项目销售额、非增值税应税劳务营业额合计÷当月全部销售额,营业额合计=6.8×50÷[117÷(1+17%)+50]=2.27(万元),应纳税额=117÷(1+17%)×17%-(6.8-2.27)=12.47(万元)。 [该题针对“增值税兼营行为”知识点进行考核]

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

The famous Peking University and Tsinghua University held graduation ceremonies on the same day last year. The presidents of the two universities delivered excellent speeches at the ceremonies as they used words, phrases or ways of expression that are very popular on the Internet.    小题1:   .

Their speeches were warmly welcomed by students as they contained many fashionable words today, such as “ floating clouds”( meaning “ too small and of little importance to mention”). In the speeches, these university presidents recalled campus life together with students and finally moved all the audiences.    小题2:   .

Many university presidents have changed their regular manner of addressing graduation ceremonies from an advising and preaching(说教) mode to a more fashionable and funny approach.    小题3:   .

In the past, university presidents’ speeches were criticized for being too standard and lacking sentiment(多愁善感). Now, they use fashionable words in their addresses, reflecting they are starting to adopt more everyday attitudes to students.    小题4:  . The discussion focuses on the question of whether university presidents should speak in an informal way at graduation ceremonies.

Supporters agree with the new approach.    小题5:  . Opponents argue the new ways have no practical value or significance for education but are merely to please those leaving university.

A.The speeches were very different from the usual run of lectures.

B.The use of these new expressions has caused heated argument.

C.They try to use those words popular among young people in their speeches.

D.The expressions and phrases popular online are not accepted by all the audience.E.They consider it good to build close ties with students by using the youth’s own words.

F.They hold the idea that it is not proper to use such informal language in the graduation ceremony.

G.At the same time, graduation speeches by other university presidents were also under the spotlight for the same reason.

问答题