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【不填空题】(2018年)甲公司为增值税一般纳税人,主要从事化妆品生产和销售业务。2018年9月有关经营情况如下: (1)进口一批高档护肤类化妆品,海关核定的关税完税价格85万元,已缴纳关税4.25万元。 (2)购进生产用化妆包,取得增值税专用发票注明税额16万元;支付其运输费,取得增值税专用发票注明税额0.4万元,因管理不善该批化妆包全部丢失。 (3)委托加工高档美容类化妆品,支付加工费取得增值税专用发票注明税额64万元。 (4)购进生产用酒精,取得增值税专用发票注明税额12.8万元。 (5)销售自产成套化妆品,取得含增值税价款696万元,另收取包装物押金3.48万元。 已知:增值税税率为16%;高档化妆品消费税税率为15%。取得的扣税凭证均已通过税务机关认证。 要求:根据上述资料,不考虑其他因素,分析回答下列小题。 (请将正确答案字母依次填写到相应的空格内,有多个答案的,字母间要用;隔开) 1.计算甲公司进口高档护肤类化妆品增值税税额的下列算式中,正确的是( )。 A.(85+4.25)×16%=14.28(万元) B. 85÷(1-15%)×16%=16(万元) C.(85+4.25)÷(1-15%)×16%=16.8(万元) D. 85×16%=13.6(万元) 2.甲公司的下列进项税额中,准予从销项税额中抵扣的是( )。 A.支付加工费的进项税额64万元 B.支付运输费的进项税额0.4万元 C.购进生产用酒精的进项税额12.8万元 D.购进生产用化妆包的进项税额16万元 3.甲公司的下列业务中,应缴纳消费税的是( )。 A.委托加工高档美容类化妆品 B.购进生产用酒精 C.购进生产用化妆包 D.进口高档护肤类化妆品 4.计算甲公司销售自产成套化妆品消费税税额的下列算式中,正确的是( )。 A.696÷(1+16%)×15%=90(万元) B.696×15%=104.4(万元) C.[696÷(1+16%)+3.48]×15%=90.52(万元) D.(696+3.48)÷(1+16%)×15%=90.45(万元)
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A.
施工定额
B.
施工图定额
C.
概算定额
D.
估算指标
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【单选题】You always say things you regret.When you come to your senses. Correct the sentence fragment.
A.
You always say things you regret, when come to your senses.
B.
You always say things you regret, when you come to your senses.
C.
You always say something you regret. When you come to your senses.
D.
You always say things you regret. After you come to your senses.
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正确
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错误
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大肠埃希氏菌
B.
枯草芽孢杆菌黑色变种(ATCC9372)
C.
嗜热脂肪芽孢杆菌(ATCC7953)
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金黄色葡萄球菌
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灭菌包的上层
B.
灭菌包的中上层
C.
灭菌包的中心层
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灭菌包的中下层
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相关题目：
【单选题】( )是编制投标报价、施工预算计价的依据,用于企业内部的有效管理。
A.
施工定额
B.
施工图定额
C.
概算定额
D.
估算指标
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【简答题】Are you always busy? Is your schedule hectic ? Do you sometimes forget to take time to eat? If you answered “yes” to any of these questions, then you need QUICKEATS HEALTHY EATING THAT FITS YOUR DAILY...
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【单选题】You always say things you regret.When you come to your senses. Correct the sentence fragment.
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B.
You always say things you regret, when you come to your senses.
C.
You always say something you regret. When you come to your senses.
D.
You always say things you regret. After you come to your senses.
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【判断题】高度危险性物品灭菌包内应放置包内化学指示物，如果透过包装材料可直接观察包内灭菌化学指示物的颜色变化，则不放置包外灭菌化学指示物。
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【单选题】压力蒸汽灭菌的指示菌为
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大肠埃希氏菌
B.
枯草芽孢杆菌黑色变种(ATCC9372)
C.
嗜热脂肪芽孢杆菌(ATCC7953)
D.
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【简答题】短文改错 If someone asks you how you can make you always happy, you will perhaps find rather difficult to give him a proper answer. Do you remember the old saying 'No human being can really be happy which...
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