某镇汽车租赁公司2009年10月发生如下业务: (1)将一个楼层租给某广告公司使用,自11月起租期三年,每月租金5万元,在当月共预收了半年租金30万元; (2)进口小轿车10辆,关税完税价格每辆20000美元,另支付自己采购代理人本次采购的购货佣金2000美元,支付代理进口公司入境后的境内运输费折人民币10000元; (3)进口大型巴士车6辆,关税完税价格每辆23000美元,另支付境外中介佣金每辆250美元; (4)当月出租各类车辆取得租金收入80万元,发生车辆修理支出10万元; (5)当月购置税控收款机一台,取得普通发票,金额3744元。 假定上述车辆均在本月领取牌照;小轿车消费税率9%;车辆关税率20%;美元与人民币汇率为1:6.8,请计算: 该租赁公司应纳的城建税金及教育费附加合计为()。
A. 3356.48元
B. 4356.48元
C. 4400元
D. 5445.6元
查看答案
Many people are surprised when they find the Internet(因特网)was set up in the 1960s. At that time, computers were large and expensive. Computer networks(网络) didn’t work well. If one computer in the network broke down, then the whole network stopped. So a new network system (系统) had to be set up. It should be good enough to be used by many different computers. If a part of the network was not working, information could be sent through another part. In this way computer network system would keep on working all the time. At first the Internet was only used by the government, but in the early 1970s,universities(大学) ,hospitals and banks were allowed(允许) to use it too. However, computers were still very expensive and the Internet was difficult to use. By the start of the 1990s, computers became cheaper and easier to use. Today it is easy to get on-line(上网) and it is said that millions of people use the Internet every day. Sending e-mail is more and more popular among students. The Internet has now become one of the most important parts of people’s life. The Internet has a history of ______ years.
A. less than 30
B. about 40
C. about 20
中断处理程序从当前PSW寄存器中取出中断码来分析发生中断的事件。( )
A. 对
B. 错
某酒厂可以生产粮食、薯类酒精为原料的白酒,同时也生产啤酒。2009年2月该厂的生产销售情况如下: (1)外购薯类酒精10吨,增值税专用发票上注明的单价每吨1500元;外购粮食酒精20吨,增值税专用发票上注明的单价每吨2100元; (2)外购生产白酒的各种辅料,增值税专用发票上注明的价款共计12000元; (3)外购牛产啤酒的各种原料,增值税专用发票上注明的价款共计250000元; (4)当月用8吨薯类酒精及辅料生产薯类白酒22吨,销售了20吨,每吨不含增值税12000元;用15吨粮食酒精及辅料生产粮食白酒32吨,销售了30吨,每吨不含增值税18000元; (5)当月用剩余的酒精和辅料生产白酒10吨,每吨的实际生产成本为8500元,这部分白酒用于抵偿债务,已知该白酒的每吨销售价格分别为(不含增值税)9000元、10000元、11000元; (6)当月销售生啤酒100吨,增值税专用发票上注明的出厂单价每吨为2800元,另按照惯例开具收据收取每吨200元的包装物押金,限期3个月; (7)当月销售果啤140吨,增值税专用发票上注明的出厂单价每吨为2900元,另按照惯例开具收据收取每吨200元的包装物押金,限期3个月; (8)当月有以往发出到期包装物押金5000元(生啤)和3000元(果啤)到期未退。 根据以上资料,回答下列问题: 用于抵偿债务的白酒的销项税额为()。
A. 15300元
B. 18700元
C. 20400元
D. 17000元