题目内容

某油田企业(增值税一般纳税人)2021年 4月将本月自采原油3万吨无偿赠送给关联企业,将上月自采原油30 万吨用于对外投资(原油不含税销售单价3000元/吨)。则上述业务销项税额为( )万元:

A. 1530
B. 12870
C. 16881
D. 15840

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2020年8月,某运输公司(增值税一般纳税人)为灾区无偿提供运输服务,发生运输服务成本2万元,成本利润率10%,无最近同期提供同类服务的平均价格。当月为A企业提供运输服务,取得含税收入5.5万元。该运输公司当月上述业务的销项税额为( )万元:

A. 0.45
B. 0.72
C. 0.77
D. 0.55

某企业(一般纳税人)2020年6月研制一种新型食品,为了进行市场推广和宣传,无偿赠送200件给消费者品尝,该食品无同类产品市场价,生产成本600元/件,成本利润率为10%。则该企业上述业务的销项税额____元。

[音频]Oh! College, Here Iam!We are faced with developmental tasks at many points as we grow up, and there are a few stages in life when we meet multiple 1) ________ all at once.The transition from high school to college is one of those critical 2)_________periods. It is an exciting time that typically leads to 3)_________gains in maturity. 4)________ from high school to college,we see a new world opening in 5)_______ and brightness. In the wonderland of 6)________, we feel the enormous urge to know all the things that 7)_____ within ourselves. The whole campus is filled with the spirit of wisdom and 8)________ .With excitement and nervousness, we start experiencing the great pleasures of acquiring knowledge in an institute of higher learning where we transform ourselves into a more 9)________ , intellectual, and popular person that everyone on campus 10)_______ to be.

油脂自动氧化反应劣变前后,油脂的总质量。

A. 减少
B. 增大
C. 不变
D. 先增大后减小

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