单项选择题

【案例分析题】

Scotland provides superb opportunities to enjoy wild and grand scenery which is even more impressive than the postcards suggest.It also offers towns and cities with a rich cultural life,a good mix of accommodation and places to eat and drink.Friendly and welcoming,it is an interesting and colorful all-season destination,where landscapes and the environment,sport and leisure pursuits,heritage and history,culture and cuisine are all part of a rewarding experience.The best reason for choosing to go on holiday to Scotland is:one of the last places inside the crowded and frenetic European Union where it is possible to be alone isolated countryside.This is not to say that Scotland,like everywhere else,does not have its tourist traps,its crowded roads or its popular beauty spots.But it is relatively easy to escape from them.It would be a mistake to think that Scotland is merely an extension of England.Indeed,no attitude is capable of causing greater offence to the Scots.They successfully resisted English attempts at domination for seven hundred years,and many differences between the two countries persist.Scotland’s history,embodied in its castles,battlefields,and ancient links with France,Flanders and Scandinavia,is special.

Scotland is().

A.full of lively towns and cities
B.similar to many other countries in Europe
C.as impressive as postcards suggest
D.good for sports

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【简答题】A为生产企业,B为运输企业,C为商业零售企业。A和C企业均为增值税一般纳税人。2004年9月A企业与B和C企业分别发生以下业务:
(1)A企业售给C企业一批货物,采用委托银行收款方式结算,货发出并办妥托收手续。开具的增值税专用发票上注明的销售额为500万元,税金为85万元,C企业已付款。该货物由B企业负责运输,运输费为1.5万元,按合同规定,该款项应由C企业支付,但是由A企业代垫运费,并开具了台头为C企业的发票,A已将发票交给C。
(2)A企业另外还销售一批自产化妆品,由本 企业的运输卡车运输,开具增值税发票注明销售额为300万元,收取运输费5000元,并开具了普通发票。
(3)A企业当月购进一批生产用原材料,由B企业负责运输,已支付货款和运费,取得增值税专用发票上注明的货物销售额200万元,税金34万元,货已到并入库;支付B企业的运输装卸费为0.6万元,取得了运输发票。
(4)A企业从C企业购进一批货物,取得专用发票上注明的销售额为4000元,税金为680元。国庆节前将价值3000元的货物发给职工使用。
(5)C企业本月除销售给A企业的货物外,还发生商业零售收入1000万元。
(6)C企业当期从A企业购进货物外,无其他的购进业务。
(7)B企业当月在境内载运货物出境,后由境外某运输单位负责承运,B企业共向境内托运人收取运费50万元,后支付给境外承运人20万元。
要求:根据上述资料及有关规定,回答下列问题:
(1)计算A企业和C企业当期应纳的增值税税额。(已知增值税的税率为17%)
(2)计算运输企业B当期为A企业和C企业运输应该缴纳的营业税。(交通运输业税率为3%)

答案: A企业:(1)当期销项税额=85+300×17%+0.5÷(1+17%)×17%=136.07(万元)(2)当期进项税额...
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