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问题 单项选择题

某珠宝首饰店为增值税一般纳税人，2012年4月销售珍珠项链100条，每条零售价3000元；销售翡翠手镯200个，共取得零售款400000元；采取以旧换新方式销售金首饰6000克，每克新首饰零售价250元，收回旧首饰6000克，每克旧首饰作价180元，共取得差价款420000元。该珠宝首饰店本月应缴纳增值税（）元。

A．162735.04

B．190400

C．319658.12

D．374000

答案

参考答案：A

解析：

应缴纳增值税=（100×3000+400000+420000）÷（1+17%）×17%=162735.04（元）。

注意，以旧换新销售金银首饰，按照实际收取的不含增值税的全部价款计算增值税，不是按照新首饰的同期销售价格确定销售额计税。

不定项选择

某商场以低价处理积压商品，在商场中明确告示“处理商品一经售出概不退换”，赵某询问商场销售人员，商品是否都是真货，销售人员说：“放心吧，都是正规厂家进的货”，赵某遂购买了40节巨能牌7号电池，赵某先在自己的MP3中使用了一节电池，只用了一个小时，电池就没电了，并且由于电池过热，烧坏了MP3，赵某的女朋友李某因为接触MP3导致手指被烧伤。赵某到有关机构检验后，得知这些电池都是假冒产品，赵某要求商场双倍退还货款，并赔偿MP3的损失。商场通过调查，发现该批货是本商场的采购人员周某采购的假货，商场答复赵某说自己也是受害者，况且商场已经明示概不退换，所以不能给赵某退货，也不赔偿MP3的损失。赵某声称如果不赔偿自己的损失，就要找媒体曝光，商场工作人员说：“你如果缺钱花，我们可以赞助你，何必用这种下九流的方法这种方法又不能致富!”商场当天遂令自己的通讯员以“消费者的权利可以滥用吗——假王海们可以休矣”为题在当地晚报上发文，文中明确指出了赵某的姓氏、性别、年龄和工作单位，并且认定赵某买电池就，是为了获得双倍赔偿，并对赵某进行了讽刺挖苦。晚报在该市的发行量很大，赵某单位的同事及赵某的邻居很多人看报后都知道该文指的是赵某，一些人开始对赵某指指点点，给赵某造成很大的精神压力。赵某遂到法院起诉。赵某请求法院判令商场双倍退还价款，以下是法院合议庭成员的意见，正确的是 ()

A．商场已经在店堂告示中明示“处理商品一经售出概不退换”，赵某也知悉或者应当知悉该告示内容，这就表示消费者和经营者有约定，当事人双方约定的效力应高于法律规定，所以赵某无权要求商场退货，更不能要求商场双倍退还价款

B．经营者不能以店堂告示等方式作出对消费者不公平、不合理的规定，所以商场“处理商品一经售出概不退换”的声明无效，商场不能免责

C．经营者双倍退还价款的主要条件是经营者构成欺诈，商场销售假货也是由于自己的采购人员行为所致，商场可能在内部管理上存在过错，但是对消费者不构成欺诈，所有赵某无权要求商场双倍退还价款

D．商场应当对自己的工作人员的行为负责，所以商场只要售卖假货就构成欺诈，应当双倍退还价款
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单项选择题

Euthanasia has been a topic of controversy in Europe since at least 1936. On an average of six times a day, a doctor in Holland practices "active" euthanasia: (1) administering a lethal drug to a (2) ill patient who has asked to be relieved (3) suffering. Twenty times a day, life prolonging treatment is withheld or withdrawn (4) there is no hope that it can (5) an ultimate cure. "Active" euthanasia remains a crime on the Dutch statute books, punishable (6) 12 years in prison. But a series of court cases over the past 15 years has made it clear that a competent physician who (7) it out will not be prosecuted.

Euthanasia, often called "mercy killing", is a crime everywhere in Western Europe. (8) more and more doctors and nurses in Britain, Germany, Holland and elsewhere readily (9) to practicing it, most often in the "passive" form of withholding or withdrawing (10) The long simmering euthanasia issue has lately (11) into a sometimes fierce public debate, (12) both sides claiming the mantle of ultimate righteousness. Those (13) to the practice see themselves (14) sacred principles of respect for life, (15) those in favor raise the banner of humane treatment. After years (16) the defensive, the advocates now seem to be (17) ground. Recent polls in Britain show that 72 percent of British (18) favor euthanasia in some circumstances. An astonishing 76 percent of (19) to a poll taken late last year in France said they would like the law changed to (20) mercy killings. Obviously, pressure groups favoring euthanasia and "assisted suicide" have grown steadily in Europe over the years.

12（）

A.due to

B. at

C. for

D. with
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