(二) 某卷烟厂为增值税一般纳税人,主要生产卷烟和雪茄烟,卷烟的最高价210元/条

题型:单项选择题

问题:

(二)


某卷烟厂为增值税一般纳税人,主要生产卷烟和雪茄烟,卷烟的最高价210元/条、平均价200元/条(均为不含税价格)。2011年6月生产经营情况如下:
(1)进口一批烟丝,支付货价28万元,运抵我国境内输入地点起卸前发生的运费、保险费合计2万元,关税税率为40%,将货物从海关监管区运至本企业仓库发生运输费用1万元、装卸费0.1万元,取得运输企业开具的运费发票;进口一辆商务客车用于接待,支付货价20万元,境外运输费用和保险费无法确定,经海关查实,同期相同业务的运输费用占货价的5%,商务客车的关税税率为25%、消费税税率为5%,缴纳进口环节税金后海关放行。
(2)向烟农收购烟叶,收购凭证上注明价款80万元,并向烟叶生产者支付了价外补贴,卷烟厂直接将其运往A企业加工烟丝,卷烟厂支付运输费用3万元,取得运输企业开具的运费发票;当月收回烟丝,取得增值税专用发票,注明加工费10万元、增值税1.7万元,A企业没有同类烟丝的销售价格。烟叶税税率为20%。
(3)从A生产企业购进已税烟丝,取得增值税专用发票,注明销售额2000万元、增值税额340万元;从B生产企业购进烟丝,取得普通发票,注明金额212万元;购进其他材料,取得增值税专用发票,注明销售额140万元、增值税额23.8万元,支付运输单位运费10万元,运输途中损失了4%,经查属于非正常损失;从某供销社购进劳保用品,取得增值税专用发票,注明销售额1000万元、增值税额170万元。
(4)本月生产领用外购已税烟丝生产卷烟,共生产卷烟2200大箱。向商场销售卷烟400大箱,取得不含税销售额2000万元,由于货款收回及时,给予商场2%的折扣,实际取得收入1960万元,支付销货运输费用60万元,并取得了运输公司开具的货运发票。销售给专卖店卷烟500大箱,取得不含税销售额2500万元,并取得专卖店延期付款利息收入3.51万元,已向对方开具了普通发票。销售雪茄烟取得不含税销售额600万元,包装费8.19万元,开具普通发票。雪茄烟消费税税率为36%。
(5)将6大箱卷烟换取原材料,合同规定,卷烟按平均价计价,供货方提供的原材料价款30万元、增值税5.1万元,双方均按合同规定的价格开具了增值税专用发票。
(6)将50条卷烟做样品,分给各经销单位,将1大箱卷烟分给职工做福利。
(7)假定本月月初库存外购烟丝买价20万元,月末库存外购烟丝买价35万元。
本月取得的合规发票均在本月认证并抵扣。
根据上述资料和税法的有关规定,回答下列问题:

卷烟厂应缴纳消费税( )万元(不包括进口环节消费税)。

A.1535.09

B.2161.31

C.2207.92

D.2208.59

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
题型:单项选择题

黄集中学七(8)班23名同学星期天去“诸葛亮躬耕之地古隆中”游览,在售票口已标明票价:每人10元,团体票25人(含25人)8折优惠,你认为这23名同学应怎样购票才最省钱?说明理由.

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分组搬迁时,宿舍内物品应收藏好,需要关闭总电源开关吗?()

A.需要

B.不需要

C.没有规定

D.以上都可以

题型:单项选择题

木日()

A.曲直

B.炎上

C.稼穑

D.从革

E.润下

题型:单项选择题

Soon after his appointment as secretary-general of the United Nations in 1997, Kofi Annan lamented that he was being accused of failing to reform the world body in six weeks. "But what are you complaining about" asked the Russian ambassador. "You’ve had more time than God." Ah, Mr. Annan quipped back, "but God had one big advantage. He worked alone without a General Assembly, a Security Council and [all] the committees."

Recounting that anecdote to journalists in New York this week, Mr. Annan sought to explain why a draft declaration on UN reform and tackling world poverty, due to be endorsed by some 150 heads of state and government at a world summit in the city on September 14th-16th, had turned into such a pale shadow of the proposals that he himself had put forward in March. "With 191 member states", he sighed, "it’s not easy to get an agreement."

Most countries put the blame on the United States, in the form of its abrasive new ambassador, John Bolton, for insisting at the end of August on hundreds of last-minute amendments and a line-by-line renegotiation of a text most others had thought was almost settled. But a group of middle-income developing nations, including Pakistan, Cuba, Iran, Egypt, Syria and Venezuela, also came up with plenty of last-minute changes of their own. The risk of having no document at all, and thus nothing for the world’s leaders to come to New York for, was averted only by marathon all-night and all-weekend talks.

The 35-page final document is not wholly devoid of substance. It calls for the creation of a Peacebuilding Commission to supervise the reconstruction of countries after wars; the replacement of the discredited UN Commission on Human Rights by a supposedly tougher Human Rights Council; the recognition of a new "responsibility to protect" peoples from genocide and other atrocities when national authorities fail to take action, including, if necessary, by force; and an "early" reform of the Security Council. Although much pared down, all these proposals have at least survived.

Others have not. Either they proved so contentious that they were omitted altogether, such as the sections on disarmament and non-proliferation and the International Criminal Court, or they were watered down to little more than empty platitudes. The important section on collective security and the use of force no longer even mentions the vexed issue of pre-emptive strikes; meanwhile the section on terrorism condemns it "in all its forms and manifestations, committed by whomever, wherever and for whatever purposes", but fails to provide the clear definition the Americans wanted.

Both Mr. Annan and, more surprisingly, George Bush have nevertheless sought to put a good face on things, with Mr. Annan describing the summit document as "an important step forward" and Mr. Bush saying the UN had taken "the first steps" towards reform. Mr. Annan and Mr. Bolton are determined to go a lot further. It is now up to the General Assembly to flesh out the document’s skeleton proposals and propose new ones. But its chances of success appear slim.

According to the last paragraph, the General Assembly ()

A. is deleting the document’s skeleton proposals

B. is determined to go further toward disarmament

C. is attempting to put forward new proposals

D. is unlikely to work out relevant details and advance novel proposals

题型:单项选择题

粒度小于1mm的干细煤粒叫()

A、小块

B、粒煤

C、末煤

D、粉煤

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