题目内容

甲公司为增值税一般纳税人,本年七月从国外进口一批高档化妆品,海关核定的关税完税价格为60万元,已知进口关税税率为26%,消费税税率为15%,增值税税率为13%,该公司进口环节应缴纳增值税和消费税合计为多少万元?

A. 21.17
B. 24.90
C. 16.8
D. 28.14

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下列各项中应缴纳消费税的是

A. 手表厂销售高档手表
B. 汽车厂销售雪地车
C. 商场销售木制一次性筷子
D. 珠宝店销售珍珠项链

甲白酒生产企业本年七月初库存外购已税A类白酒2吨,金额为10万元,当月又外购已税A类白酒5吨,金额为25万元(不含增值税);月末库存A类白酒1吨,金额为5万元,其余被当月生产B类白酒领用,该酒厂当月准予扣除的外购白酒已纳消费税为多少万元?

A. 0
B. 5.5
C. 6.6
D. 6

---You speak very good English--- _____

A. Thank you
B. No, my English isn't good
C. Don't say that
D. It's a pleasure

----Jack, I'd like to have your opinions about my report.-- -____But I have one suggestion.

A. That's a good idea
B. I agree with you
C. It looks fine to me
D. Check it first

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