问题 单项选择题

甲汽车生产厂为增值税一般纳税人,2012年5月向乙企业销售小汽车,甲开具机动车销售统一发票,注明价款22万元、增值税3.74万元,另向乙企业收取代垫运费1万元,委托丙运输公司运输,丙运输公司将运输发票开给甲。小汽车适用的消费税税率为12%,则此项业务,甲汽车生产厂应当缴纳消费税()万元。

A.3.21

B.2.74

C.2.64

D.2.76

答案

参考答案:B

解析:

因为丙运输公司将运输发票开给甲,属于不符合条件的代垫运费,作为价外费用计入消费税计税销售额中。

甲汽车生产厂应当缴纳消费税=[22+1÷(1+17%)]×12%=2.74(万元)。

单项选择题
单项选择题

If there is one thing scientists have to hear, it is that the game is over. Raised on the belief of an endless voyage of discovery, they recoil from the suggestion that most of the best things have already been located. If they have, today’s scientists can hope to contribute no more than a few grace notes to the symphony of science.

A book to be published in Britain this week, The End of Science, argues persuasively that this is the case. Its author, John Horgan, is a senior writer for Scientific American magazine, who has interviewed many of today’s leading scientists and science philosophers. The shock of realizing that science might be over came to him, he says, when he was talking to Oxford mathematician and physicist Sir Roger Penrose.

The End of Science provoked a wave of denunciation in the United States last year. "The reaction has been one of complete shock and disbelief, "Mr. Horgan says.

The real question is whether any remaining unsolved problems, of which there are plenty, lend themselves to universal solutions. If they do not, then the focus of scientific discovery is already narrowing. Since the triumphs of the 1960s—the genetic code, plate tectonics, and the microwave background radiation that went a long way towards proving the Big Bang—genuine scientific revolutions have been scarce. More scientists are now alive, spending more money on research, that ever. Yet most of the great discoveries of the 19th and 20th centuries were made before the appearance of state sponsorship, when the scientific enterprise was a fraction of its present size.

Were the scientists who made these discoveries brighter than today’s That seems unlikely. A far more reasonable explanation is that fundamental science has already entered a period of diminished returns. "Look, don’t get me wrong," says Mr Horgan. "There are lots of important things still to study, and applied science and engineering can go on for ever. I hope we get a cure for cancer, and for mental disease, though there are few real signs of progress.\

The term "the Big Bang" probably refers to()

A. the genetic code theory

B. a geological theory

C. a theory of the origin of the universe

D. the origin and the power of atomic energy