某进出口公司从欧洲进口了100辆小轿车,每辆关税完税价格为10万元,假定小轿车的关税

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问题:

某进出口公司从欧洲进口了100辆小轿车,每辆关税完税价格为10万元,假定小轿车的关税税率为50%,消费税税率为5%,则进口这些小轿车应缴纳的消费税为( )。

A.25万元

B.26.32万元

C.75万元

D.78.95万元

考点:中级财政税收经济师中级财政税收专业知识
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Life expectancy in the richest countries of the world now exceeds the poorest by more than 30 years, figures show. The gap is widening across the world, with Western countries and the growing economies of Latin America and the Far East advancing more rapidly than Africa and the countries of the former Soviet Union. Average life expectancy in Britain and similar countries of the OECD was 78.8 in 2000-2005, an increase of more than seven years since 1970-1975 and almost 30 years over the past century. In sub-Saharan Africa, life expectancy has increased by just four months since 1970, to 46.1 years. Narrowing this "health gap" will involve going beyond the immediate causes of disease-poverty, poor sanitation and infection—to tackle the "causes of the causes" —the social hierarchies in which people live, says the report published by the Global Commission on the Social Determinants of Health established by the WHO in 2005.
Professor Sir Michael Marmot, chairman of the commission, who first coined the term "status syndrome", said social status was the key to tackling health inequalities worldwide. In the 1980s, in a series of ground-breaking studies among Whitehall civil servants, Professor Marmot showed that the risk of death among those on the lower rungs of the career ladder was four times higher than those at the top, and that the difference was linked with the degree of control the individuals had over their lives.
He said yesterday that the same rule applied in poorer countries. If people increased their status and gained more control over their lives they improved their health because they were less vulnerable to the economic and environmental threats. "When people think about those in poor countries they tend to think about poverty, lack of housing, sanitation and exposure to infectious disease. But there is another issue, the social gradient in health which I called status syndrome. It is not just those at the bottom of the hierarchy who have worse health; it is all the way along the scale. Those second from the bottom have worse health than those above them but better health than those below."
The interim report of the commission, in the online edition of The Lancet, says the effects of status syndrome extend from the bottom to the top of the hierarchy, with Swedish adults holding a PhD having a lower death rate than those with a master’s degree. The study says.. "The gradient is a worldwide occurrence, seen in low-income, middle-income and high- income countries. It means we are all implicated. "
The result is that even within rich countries such as Britain there are striking inequalities in life expectancy. The poorest men in Glasgow have a life expectancy of 54, lower than the average in India. The answer, the report says, is empowerment, of individuals, communities and whole countries. "Technical and medical solutions such as medical care are without doubt necessary. But they are insufficient." Professor Marmot said: "We talk about three kinds of empowerment. If people don’t have the material necessities, they cannot be empowered. The second kind is psycho-social empowerment: more control over their lives. The third is political empowerment, having a voice."
The commission’s final report, to be published soon, will identify the ill effects of low status and make recommendations for how they can be tackled. In Britain a century ago, infant mortality among the rich was about 100 per 1,000 live births compared with 250 per 1, 000 among the poor. Infant mortality is still twice as high among the poor in Britain, but the rates have come down dramatically to 7 per 1,000 among the poor and 3.5 among the rich. Professor Marmot said: "We have made dramatic progress, but this is not about abolishing the rankings, but by identifying the ill effects of hierarchies we can make huge improvement.\

According to the passage, the term "status syndrome" ______.

A.was first accepted by the World Health Organisation in 2005

B.was proposed by Professor Marmot to describe social changes

C.is used to expose the major causes of health inequalities

D.is used to show the correlation between sanitation and infection

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扬程表示水泵能提升液体的()。

A.高度

B.水量

C.总量

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年终立卷

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在AutoCAD中,可以为图层指定()特性。

A.颜色

B.线型

C.打印与不打印

D.透明与不透明

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应用华法林抗凝过程中,出现严重出血时,可应用维生素K2拮抗。

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