宏伟洁康卷烟厂为一般纳税人,2008年7月发生以下经济业务: (1) 向烟农收购一

题型:单项选择题

问题:

宏伟洁康卷烟厂为一般纳税人,2008年7月发生以下经济业务:
(1) 向烟农收购一批烟叶,开具的专用收购凭证注明的收购价款30万元,支付给运输公司运费2万元(含保险费0.3万元,装卸费0.2万元),已取得运输发票。(假定烟叶补贴由市财政承担)
(2) 将该批烟叶委托A烟丝厂加工成一批特制烟丝,支付加工费1万元,已取得烟丝厂通过防伪税控系统开具的增值税专用发票,该批特制烟丝已全部收回入库并用于生产特制卷烟。
(3) 向A烟丝厂购入普通烟丝一批,取得增值税防伪税控系统开具专用发票注明销售额10万元,当月其中的60%被领用于生产A型卷烟。
(4) 当月生产A型卷烟100标准箱,销售其中80箱,取得不含增值税的销售收入80万元,已开具增值税专用发票,因提供运输另收取运输费用2万元。
(5) 将上述A型卷烟2箱与某食品厂交换一批食品,已按照每箱1.2万元开具了增值税专用发票,同时取得食品厂通过增值税防伪税控系统开具的增值税专用发票注明销售额2.4万元,该批食品连同另5箱A型卷烟作为职工福利发放;另有3箱A型卷烟赠送市电力公司。
(6) 当月销售用委托加工收回的特制烟丝作为原料生产的特制卷烟20箱,取得不含增值税的销售收入60万元。
(7) 该厂当月将空余厂房出租给某单位,合同规定租赁期限2年,每月租金约定3万,当月取得本年租金收入18万元。
(注:该卷烟当月最高售价为每箱1.2万元;每步骤的结果均保留小数点后两位。)
要求:根据上述业务分别计算:

该厂当月生产销售A型卷烟应缴纳的消费税税额( )万元。

A.25.16

B.27.18

C.29.25

D.31.18

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
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受精卵内染色体数目是体细胞的一半.______.

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阅读理解。

     Encouraging pupils to keep noise to a minimum should be a valuable component of all children's

education, according to new research.

    Dr. Helen Lees, from Stirling University's school of education, says that "enforced (强制的) silence

" is seen as a punishment and often acts to suppress children's natural ability. But she says that teaching

children about the benefits of "enforced silence",-deliberate stillness that gives them the opportunity to

focus and reflect in a stress-free environment--- can have a significant effect on pupils' concentration and

behavior.

    It is the latest in a string of researches to establish a link between the classroom environment and

pupils' academic ability.

    A study almost a decade ago in London found that children's exam results were cut by as much as a

third if they were taught in noisy classrooms. Teaching unions have also called for a limit of 26℃ to be

put on classroom temperatures because teachers and pupils struggle to work in hot conditions, and some

educationalists claim that too much clutter (杂乱的东西) on classroom walls can prevent children from

concentrating.

    Dr. Lees said, "When we take some research on school settings and put it all together, what we see is

that education without silence does not make much sense. In areas of better learning outcomes, better

self- confidence and well-being measures, enforced silence in a person's life and an individual's education

is shown throughout the relevant research to be a benefit."

    Dozens of schools across Britain have already introduced periods of "reflective silence" into the

timetable.

    Kevin Hogston, head of Sheringdale Primary, south London, has just introduced a minute's silence at

the start of twice-weekly meetings in which children are taught breathing techniques and encouraged to

reflect. The school plans to introduce it into classrooms every day.

1. According to Dr. Helen Lees, "enforced silence" _____.

A. is an effective way of punishment    

B. does not make much sense in class

C. can improve pupils' confidence      

D. makes pupils more creative

2. The underlined word, "suppress", in the second paragraph probably means "_____".

A. prevent        

B. improve          

C. apply                

D. reveal

3. What can be inferred from the research on school settings?   

A. Students are more active if taught in noisy classrooms.

B. Silence makes a great difference to pupils.

C. Clutter on the walls can help students concentrate.

D. Most schools are not satisfactory in terms of classroom temperatures.

4. What would be the best title for the text?

A. Arranging classroom settings benefits studies    

B. Achieving silence is beneficial for people

C. Using enforced silence is effective punishment        

D. Keeping quiet in class improves academic performance

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A.大象

B.蓝鲸

C.河马

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B.与黄金相挂钩

C.是管理货币

D.是足值货币

E.是债务货币

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