Shopping used to be nothing more than a way of obtaining food, clothing and other necessities of life. Today, however, shopping symbolizes the materialistic culture of western society and its popularity as a leisure activity reflects the rise of consumerism.【R1】______Having more money has meant spending patterns have changed. While traditional models of economic behavior assume that consumers are rational and weigh up the costs and benefits before making a purchase, anyone who has ever walked into a shop and left five minutes later with a new jacket and 180 less in their wallet knows that this theory does not always hold true. 【R2】______Her research on consumer behavior identified impulsive buying as an attempt by shoppers to bolster their self-image, particularly for those who suffered from so-called compulsive buying or shopping addiction, a condition that affects 2 to 5 per cent of adults in the West. The three-year study compared excessive buyers to a similar group of ordinary consumers. Excessive shoppers were more materialistic and believed that buying goods was a pathway to success, happiness and identity. " Excessive buying is a coping strategy to fill the gaps between how shoppers feel about themselves and the person they want to be," Dr Dittmar said.【R3】______Her research also reveals that certain types of goods are more likely to be bought on impulse than others. Those most frequently reported—clothes, jewellery, ornaments—are closely related to self-image and appearance. This finding is contrary to usual theories about impulse shopping, which explain it as a short-term gratification winning out over longer-term concerns such as debt. 【R4】______In other words, shoppers were more willing to wait for "low impulse" goods such as kitchenware, than they were for clothes or other "high impulse" items. However, it was found that some of the 60 consumers asked to maintain a shopping diary for the study often regretted their impulsive purchases. Dr Dittmar said, "When people had explicitly bought for self-image reasons, regret was more likely to occur. " But this finding was ambiguous because shopping addicts were more motivated by self-image than ordinary shoppers and were more likely to regret their actions. "It"s not quite clear which way round this relationship goes, but there is a link between being very concerned with self-image goods and regretting impulse buying. " The conclusions drawn by Dr Dittmar about the treatment of compulsive shoppers are that prescribing anti-depressant drugs might solve the problem but only as long as sufferers continue to take them. Instead, they needed therapeutic help to address the underlying causes such as poor self-image. 【R5】______"In no sense do these people directly force anyone to buy anything. But they are very sophisticated, making advertisements and shopping environments very seductive and playing on the idea that if you buy product X you will be much more attractive. "A. Dr. Dittmar said that the idea that consumers" impulsiveness differed, depending on the type of goods, was also supported by the finding that shoppers were less willing to delay gratification for items bought on impulse.B. But there are pitfalls, such as debt and addiction to buying. Addicts shop for shopping"s sake rather than to buy what they need.C. Helga Dittmar, senior lecturer in psychology at Sussex University, has found that consumer goods are the material symbols of who a person is and who they would like to be.D. Her research also raises questions over the methods used to attract shoppers and encourage them to buy. Although advertisers and retailers increasingly appeal to consumers" self-image, Dr Dittmar said it was very difficult to argue that these factors were responsible for compulsive shopping.E. Although there were other ways of dealing with poor self-image, such as over-exercising or alcoholism , she said that shopping had become one of the most important strategies. This was especially true for women, who were three times more likely to be compulsive shoppers than men, as shopping was a socially approved activity, and allowed those who do not go out to work to get out of the house, Dr. Dittmar said.F. Women make the majority of buying decisions—estimates anywhere from 60 - 80% and growing. Despite these facts, some industries have created frustrating walls and barriers failing to cater to the buying characteristics women are looking for.G. This has been made possible by the 75 per cent increase in disposable income in the past 20 years. The number of credit cards in use has more than quadrupled, and the amount of outstanding consumer debt has almost tripled in the same period. 【R5】
某汽车制造企业(以下简称甲企业)为增值税一般纳税人,主要经营小汽车制造业务,并生产销售自产小汽车轮胎。2013年7月发生以下业务: (1)购进一批材料,增值税专用发票注明价款45万元,全部移送用于委托乙企业加工生产小汽车轮胎1000个,支付不含税加工费10万元;本月中旬加工完毕,全部收回,乙企业已代收代缴了消费税(乙企业当月没有同类产品市场售价)。本月将委托加工收回的小汽车轮胎80%用于继续生产A型小汽车。 (2)本月采取分期收款方式以市场均价销售A型小汽车500辆,双方签订合同规定分三期收款,本月收取全部货款的50%;采取预收款方式以市场均价销售150辆A型小汽车,约定8月20号向购货方发出A型小汽车150辆;另外将3辆A型小汽车用于抵偿债务,2辆A型小汽车用于奖励企业内有突出贡献的研发人员。 (3)向某汽车轮胎专卖店销售小汽车轮胎2000个,开具普通发票,取得含税收入93.6万元,另收取品牌使用费5.85万元、包装物租金2.34万元。 (4)本月将2辆研发的新型B型小汽车用于广告样品,B型小汽车无同类产品售价,生产B型小汽车的成本为15万元/辆。说明:A型小汽车市场不含税均价为18万元/辆,不含税最高售价为20万元/辆。小汽车轮胎消费税税率为3%,A型小汽车消费税税率为5%,B型小汽车消费税税率为9%,B型小汽车成本利润率为8%。 甲企业本月销售小汽车轮胎应缴纳的消费税为( )万元。
A. 2.68
B. 3.28
C. 2.55
D. 2.61
根据资料,回答问题: 某商贸企业为增值税一般纳税人,从事商品批发、零售、进口和经营娱乐中心等业务。2013年9月有关业务如下: (1)委托某手表厂生产高档镶金手表100块,提供纯金1400克,账面成本569000元;手表厂提供辅助材料,共收取加工费和辅助材料费不含税320000元,并开具增值税专用发票;受托方无同类产品售价,该手表厂依法代收代缴了消费税;该批手表收回后,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10米的商用客车自用,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)本月再次购进税控系统专用设备一批,取得增值税专用发票注明价款5000元,增值税税额850元;从农业生产者手中购进免税农产品,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,领用上月收购的免税农产品在舞厅供客人消费(领用上月已抵扣了进项税额的免税农产品成本为8万元),取得收入25万元,销售啤酒等小食品取得收入31万元,啤酒等小食品是上月从一般纳税人处购进,购进成本为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)取得啤酒的逾期包装物押金25万元; (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%,娱乐中心的营业税税率是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) 该商贸企业当月应纳营业税( )万元。
A. 17.24
B. 18.34
C. 19.58
D. 20.2