某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车、B牌汽车,该A品牌汽车出厂价不含

题型:单项选择题

问题:

某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车、B牌汽车,该A品牌汽车出厂价不含税价格60万元,最高不含税售价每辆75万元。B牌汽车的出厂价不含税价格15万元,最高不含税售价每辆17.58万元。2009年8月发生如下几笔业务:
(1)从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价款80.5万元,支付运费4万元,装卸费1.5万元;从甲汽车制造厂购人一批已税乘用车底盘(排量为2.0升)用于改制生产B牌小汽车,取得防伪税控系统增值税专用发票,注明价款400万元,货物已经验收入库;从某汽车备件厂家购进相关的附助材料备件等,取得防伪税控系统增值税专用发票,注明价款55万元,货物已经验收入库;
(2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明价款12万元,本月生产部门领用劳保用品的70%;
(3)与甲厂家签订合同,以本厂生产的30辆A牌汽车与甲厂家的汽车灯等价交换,汽车厂按每辆60万元进行结算抵顶,汽车制造厂另外支付了汽车灯补价5万元(不含税),双方均开具了防伪税控系统增值税专用发票;
(4)进口电子检测设备一台自用,到岸价格为50万元人民币,另外发生境内运费2.5万元、安装调试费3.9万元,关税税率10%;进口一批发动机,成交价为离岸价格25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费5万元,关税税率为25%;上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规货运发票;
(5)将外购发动机用于生产A牌汽车,本月车间领用其中的80%用于生产A牌汽车,对外销售15辆A牌汽车,取得不含税销售额900万元;
(6)向世博会赞助A牌汽车5辆,按单位成本48万元,计入“营业费用”账户;以出厂价格用10辆A牌汽车抵偿欠外单位的货款;
(7)当月销售以已税乘用车底盘(购进的底盘全部耗用)生产的B牌汽车50辆,收取了价税合计877.5万元。
(轮胎的消费税税率3%,A牌汽车的消费税税率为25%,B牌汽车的消费税税率为12%,美元/人民币=1/6.9)
根据上述资料回答下列问题:

该企业本月应纳进口环节增值税税额( )万元。

A.39.28

B.47.14

C.50.11

D.52.85

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

感染性休克病人,表现为意识清醒、皮肤潮红、脉搏无力、脉压>30mmHg,毛细血管充盈试验小于2秒,每小时尿量大于30ml。应诊断为()

A.低血容量性休克

B.低动力性休克

C.高动力性休克

D.失血性休克

E.失液性休克

题型:单项选择题

原发性血小板减少性紫癜患者可出现()

A.血块收缩异常

B.3P试验阳性

C.KPTT延长

D.血小板相关抗体阳性

E.束臂试验阳性

题型:单项选择题

Brenda Linson never goes anywhere without an empty spectacles case. It is as vital to her as her purse. Yet, she doesn’t wear glasses. The reason she cannot do without it is that she cannot read and she cannot write. If ever she gets into any situation where she might be expected to do either of these things, she fishes around in her bag for the spectacles case, finds it’s empty, and asks the person concerned to do the reading for her. Until a few months ago hardly anybody knew about her problem. Her husband didn’t know and her children didn’t know. The children still don’t.

She had many tactics for hiding her difficult—for example, never lingering near a phone at work, in case she had to answer it and might be required to write something down.

It has never occurred to the children that their mother cannot read. She doesn’t read them stories, but then their father doesn’t either, so they find nothing surprising in the fact. Similarly they just accept that Dad is the one who writes the sick notes and reads the school reports. Now that the elder boy Tom is quite a proficient reader, Brenda can skillfully get him to read any notes brought home from school simply by asking,“What’s that all about, then?”

Brenda’s husband never guessed the truth in ten years of marriage. For one thing, he insists on handling all domestic correspondence and bills himself. A salesman for a large company, he travels a great deal and so is not around so much to spot the truth. While he’s away Brenda cores with any situations by explaining that she cannot do anything until she’s discussed it with her husband.

Brenda was very successful in her job until recently. For the last five years she had worked as waitress at an expensive restaurant, and had eventually been promoted to head waitress. She kept the thing a secret there too, and got over the practical difficulties somehow.

小题1: Brenda’s children have never found out about her problem as__________.

A.she isn’t often at home.

B.they are too young to guess the truth.

C.they find it normal to ask their father for everything.

D.they think it natural that short-sighted people like their mother don’t do much reading or writing.小题2:What most probably made Brenda try hard to hide her difficulty?

A. Her desire to be successful in her job.          

B. Her fear of losing face.

C. Her deceitful nature.                        

D. Both A and B.

小题3:Of the following suggested titles, which is the most appropriate?

A.Brenda and Her Family

B.A Woman Who Doesn’t Wear Glasses

C.A Woman with an Empty Spectacles Case

D.The Miserable Life of a Waitress

题型:单项选择题

房性期前收缩伴室内差异性传导与室性期前收缩如何鉴别?

题型:单项选择题

危害供用电安全,扰乱供用电秩序的行为主要有哪些?

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