问题 不定项选择 共用题干题

甲日用化妆品公司(以下简称"甲公司")为增值税一般纳税人,2014年3月份发生下列业务:(1)委托乙公司(增值税一般纳税人)加工香水精5吨,甲公司提供的原材料价值为40万元,乙公司收取不含税加工费8万元并开具增值税专用发票。乙公司加工完毕后,甲公司委托丙运输公司将香水精运回甲公司,取得的货物运输企业增值税专用发票上注明运输费2万元。(2)外购生产用机器设备一台,从供货方取得的防伪税控系统开具的增值税专用发票上注明增值税税额为3万元,货款已付并投入生产使用。(3)领用委托乙公司加工收回的香水精2吨,用于生产洗发水,生产的洗发水于当月全部销售,取得不含税销售额110万元,支付不含税运费8万元,并取得货物运输业增值税专用发票。(4)领用委托乙公司加工收回的香水精3吨,用于生产高档化妆品,生产的高档化妆品于当月销售80%,取得含税收入550万元,另收取包装费20万元。已知:甲公司月初有上期留抵的增值税22万元:取得的增值税专用发票于当月通过税务机关认证并申报抵扣;化妆品适用消费税税率为30%,增值税税率为17%,运输公司适用的增值税税率为11%。要求:根据上述资料,回答下列问题。

关于甲公司2014年3月份增值税的计算,下列说法正确的有()。

A.甲公司2014年3月份可以抵扣的进项税额=1.36+(2+8)×11%+3=5.46(万元)

B.甲公司2014年3月份可以抵扣的进项税额=22+1.36+(2+8)×11%0+3=27.46(万元)

C.甲公司2014年3月份应当计算的销项税额=110×17%+(550+20)÷(1+17%)×17%=101.52(万元)

D.甲公司2014年3月份应当计算的销项税额=(110+550+20)×17%=115.6(万元)

答案

参考答案:B, C

阅读理解

Chinese media and Internet users on Monday condemned(谴责) a lack of morals in society after a toddler(学步的小孩)was struck twice by two different vans and left bleeding on the road as more than a dozen bystanders did nothing to help the seriously injured girl.

The incident, captured by a surveillance camera and aired by Southern Television Guangdong (TVS), showed the two-year-old girl was knocked down and run over by a white van on a narrow market street on the afternoon of Oct. 13, in Foshan City of Guangdong Province.

The driver fled the scene of the accident, leaving the girl to bleed on the sidewalk. Over the next six minutes, more than a dozen people walked by the girl, yet not one individual did anything to help her. The girl was then hit a second time by another van before an elderly trash collector came to her aid and brought the attention of the girl’s mother, according to the video and eyewitnesses.

Doctors said that the girl, who was put on life support after being hospitalized, remains in a deep coma. The girl’s parents, who are migrants living in the city, are now with her. Police said the drivers of both vehicles have been arrested. However, the indifference of the bystanders shown in the video has shocked the public, as Internet forums have boiled with anger, and people are questioning the morality of society.

High moral standards were once triumphed as national pride in China where individuals known for selflessly helping others were adored by the public. But in recent years, the perception of a decline of morals has become a hot topic as profit and materialism are recognized to be affecting society’s values.

On Sept. 2. an 88-year-old man in central China collapsed, his face striking the pavement. Yet, no one came to his aid, and he ended up choking to death on the blood from his nose. Some have linked the absence of good models to a previous case in which a man trying to help an elderly woman who fell was accused of harming her.

A strong chorus of opinion on the Internet says laws should exempt(免除)models from responsibility, yet laws themselves cannot solve society’s morality dilemma.

Cao Lin, a China Youth Daily commentator, said in a signed article published on Monday that the worry of responsibility should not be an excuse for not helping, and this case exposes the decline of humanity in Chinese society.

小题1:What happened to the two-year-old girl?

A.Nobody helped her after she was struck by two different vans.

B.She died immediately after she was hit a second time.

C.An old trash collector saved her and attracted her mother’s attention.

D.Journalists from TVS captured her story by using a camera.小题2:From the passage, what would happen if someone helped others selflessly in the past?

A.The public would feel proud of him/ her and showed love and respect for him/ her.

B.He/she would be awarded by the government.

C.He/she would be condemned by the public.

D.He/she would have to worry about legal responsibility.小题3:In recent years, society’s values are believed to be affected by________.

A.people’s awareness

B.the indifference of bystanders

C.profit and materialism

D.the morals of society小题4:According to Cao Lin, what is the fundamental reason for not helping the girl?

A.The worry of responsibility.

B.Lack of laws that exempt role models from responsibility.

C.The fear of being accused of harming her.

D.The decline of humanity in society.小题5:Where is the article probably taken from?

A.A news report.

B.A fashion magazine.

C.A science fiction.

D.An education column.

单项选择题