单项选择题

【案例分析题】

For the first time,George Bush has acknowledged the existence of secret CIA prisons around the world,where key terrorist suspects—100in all,officials say—have been interrogated with ’an alternative set of procedures’.Fourteen of the suspects,including the alleged mastermind of the September 11th attacks,were transferred on Monday to the American naval base at Guantánamo Bay in Cuba,where some will face trial for war crimes before special military commissions.
Many of these men—as Mr.Bush confirmed in a televised speech at the White House on September 6th—are al-Qaeda operatives or Taliban fighters who had sought to withhold information that could ’save American lives’.’In these cases,it has been necessary to move these individuals to an environment where they can be held secretly (and)questioned by experts,’the president said.He declined to say where they had been held or why they had not simply been sent straight to Guantánamo,as some 770other suspected terrorists have been.
Mr.Bush also refused to reveal what interrogation methods had been used,saying only that,though ’tough’,they had been ’safe and lawful and necessary’.Many believe that the main purpose of the CIA’s prisons was to hide from prying eyes the torture and other cruel or degrading treatment used to extract information from prisoners.But Mr.Bush insisted that America did not torture :’It’s against our laws,and it’s against our values.I have not authorised it—and I will not authorise it.’
The Pentagon this week issued its long-awaited new Army Field Manual,forbidding all forms of torture and degrading treatment of prisoners by army personnel—though not the CIA.For the first time,it specifically bans forced nakedness,hooding,the use of dogs,sexual humiliation and ’waterboarding’(simulated drowning )—all practices that have been used at Guantámamo and Abu Ghraib.
So why did the president decide now to reveal the CIA’s secret programme?Partly,he confessed,because of the Supreme Court’s recent ruling that minimum protections under the Geneva Conventions applied to all military prisoners,no matter where they were.This has put American agents at risk of prosecution for war crimes.Mr.Bush has now asked Congress to ban suspected terrorists from suing American personnel in federal courts.

In terms of literary device, the phrase “an alternative set of procedures” in the first paragraph of the text is a kind of().

A.hyperbole
B.euphemism
C.black humor
D.stream of consciousness

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单项选择题

某商贸企业为增值税一般纳税人,从事商品批发、零售和进口业务。2008年9月有关业务如下:
(1)委托某手表厂生产金表100块,提供纯金 800克,账面成本169000元;表厂提供辅助材料13562.80元,共收取加工费不含税320000元,并取得对方开具的增值税专用发票。受托方无同类产品售价,该手表厂依法代扣代缴了消费税。该表收回后,商贸企业定价每块不含税28900元,本期售出28块。
(2)从国外进口一辆小轿车,作为企业销售接待用车,海关审定的关税完税价格18万元,从韩国购进一辆长度为15米的豪华商务车自用,离岸价为120万元,到我国海关起卸地前的运保费为9万元。
(3)从国内采购商品,取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额 7.65万元;购货过程中发生运输费用4万元、装卸费1万元,取得运输部门开具的运费发票。
(4)购进作为固定资产管理的税控收款机5台,取得的增值税专用发票上注明金额5万元、税额 0.85万元。
从农村购进免税农产品,收购金额22万元,开具合法收购凭证;运输农产品支付运费1万元并取得运费发票。
(5)娱乐中心取得舞厅娱乐收入45万元,收购的农产品在舞厅供客人消费,取得收入25万元,销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元,啤酒等小食品成本22万元。
(6)上月销售的一块劳力士手表因质量问题被顾客退回,该商贸公司退给顾客货款37万元,并开具红字普通发票;商贸公司将其退给代理商家,取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元。
(7)取得上月啤酒的逾期包装物押金12万元,白酒的逾期包装物押金13万元。
(8)受托代销某品牌服装,本期取得代销不含税收入19.36万元,与委托方进行结算,取得增值税专用发票上注明税额1.24万元。
(本期进口关税税率为30%,小汽车消费税税率是5%;手表的消费税税率是20%,当月取得的相关票据符合税法规定,并在当月通过认证和抵扣。)
根据上述资料回答下列问题:
该委托加工业务涉及的消费税税额( )元。
A.122250
B.102600
C.121900
D.126900

A.80元,共收取加工费不含税320000元,并取得对方开具的增值税专用发票。受托方无同类产品售价,该手表厂依法代扣代缴了消费税。该表收回后,商贸企业定价每块不含税28900元,本期售出28块。
(2)从国外进口一辆小轿车,作为企业销售接待用车,海关审定的关税完税价格18万元,从韩国购进一辆长度为15米的豪华商务车自用,离岸价为120万元,到我国海关起卸地前的运保费为9万元。
(3)从国内采购商品,取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额
B.65万元;购货过程中发生运输费用4万元、装卸费1万元,取得运输部门开具的运费发票。
(4)购进作为固定资产管理的税控收款机5台,取得的增值税专用发票上注明金额5万元、税额
C.85万元。
从农村购进免税农产品,收购金额22万元,开具合法收购凭证;运输农产品支付运费1万元并取得运费发票。
(5)娱乐中心取得舞厅娱乐收入45万元,收购的农产品在舞厅供客人消费,取得收入25万元,销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元,啤酒等小食品成本22万元。
(6)上月销售的一块劳力士手表因质量问题被顾客退回,该商贸公司退给顾客货款37万元,并开具红字普通发票;商贸公司将其退给代理商家,取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元。
(7)取得上月啤酒的逾期包装物押金12万元,白酒的逾期包装物押金13万元。
(8)受托代销某品牌服装,本期取得代销不含税收入19.36万元,与委托方进行结算,取得增值税专用发票上注明税额1.24万元。
(本期进口关税税率为30%,小汽车消费税税率是5%;手表的消费税税率是20%,当月取得的相关票据符合税法规定,并在当月通过认证和抵扣。)
根据上述资料回答下列问题:
该委托加工业务涉及的消费税税额(
D.122250
B.102600
C.121900
D.126900
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