[案例9] 某摩托车生产企业为增值税一般纳税人,2011年经营情况如下: (1)外购用于生产摩托车的原材料,刘方开具的防伪税控系统增值税专用发票上注明的价款为500万元、增值税税款为85万元;支付运输费用50万元,取得运输发票; (2)销售摩托车1800辆,取得不含税销售额1800万元; (3)应扣除的摩托车销售成本为800万元; (4)发生管理费用100万元,其中包括业务招待费40万元; (5)发生销售费用350万元,其中包括广告费300万元: (6)发生自然灾害,损失外购的不含增值税的原材料金额40万元,取得保险公司给予的赔偿金额22万元; (7)从境外子公司取得税后利涧80万元,在境外已缴纳了20%的公司所得税。 已知:①摩托车适用的消费税税率为10%;②该企业取得的相关票据均通过主管税务机关认证;③该企业2011年度缴纳除消费税以外的其他营业税金及附加39 75万元;④该企业 2011年度已预缴企业所得税88万元。 要求: 根据上述资料,按下列序号计算回答问题(计算结果保留小数点后两位): 计算该企业应缴纳的消费税;
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白酒生产企业向商业销售单位收取的品牌使用费,是随着应税白酒的销售而向购货方收取的,属于应税白酒销售价款的一部分。不论企业采取何种方式或以何种名义收取价款,均应并入白酒的销售额中缴纳消费税。( )
A. 对
B. 错
房屋使用权和土地使用权都可以作为有限责任公司的出资方式。( )
A. 对
B. 错
田江水(住所地在上海市)开私家车下班回家时误踩油门,将行人王光伟(住所地在南京市)撞伤。就损害赔偿额,二人达成仲裁协议交杭州市仲裁委员会仲裁,因双方对立情绪严重,在仲裁规则规定期限内未能约定仲裁庭的组成方式,也未选定仲裁员。对于是否开庭,是否公开审理也未达成协议。仲裁庭对裁决也不能达成一致意见。根据案情回答下列97-100题: 对于杭州市仲裁委员会作出的仲裁裁决,应如何执行
A. 由杭州市的仲裁委员会执行
B. 由杭州市的仲裁委员会所在地的中级法院执行
C. 由上海市田江水之住所地的基层法院执行
D. 由上海市田江水之住所地的中级法院执行
阅读下面短文,从短文后所给各题的四个选项(A、B、C、和D)中选出能填入相应空白处的最佳选项。 The lecture on smoking was over at last. As we boys were rushing towards the playground, Jim slipped by the table. The watch, which Mrs. smith had (36) on the table as she started her lecture, disappeared. We were (37) to go back for class again when the headmaster called us (38) and said, "I’ve got a little (39) for you boys. Mrs. Smith has just lost her watch on the playground. This kind of thing has happened (40) , she says it just (41) off her wrist (手腕). So, look around for it, will you (42) if you’re clever enough to find it. Let’s (43) it clear the boys who does (44) will get a useful reward (奖赏)." At once we started looking for the watch. Everybody wished to be the (45) one. Suddenly, Jim stopped and bent down as if to (46) something. And (47) he was in front of Mrs. Smith, all smiles, (48) the watch to her. Mrs. Smith, however, didn’t seem at all (49) . In fact, she looked angry. She took the watch without (50) a "Thank you". Jim got (51) , a large piece of paper, from the headmaster, who (52) him to write a composition (53) the dangers of smoking. What could (54) Jim write about He hadn’t listened to the lecture and had nothing to say on the (55) .
A. just
B. ever
C. even
D. almost