第25题: [单项选择]{{B}}Questions 11 to 18 are based on the conversation you have just heard.{{/B}} A. It’s too big. B. It’s not good. C. It’s not true. D. It’s very good. 参考答案:D 答案解析:[听力原文]
M: What do you think of the new car I’ve just bought
W: It’s too good to be true.
Q: What
第32题: [单项选择]某金店(一般纳税人)采取"以旧换新"方式向消费者零售金戒指一批,该批金戒指的零售价为24.5万元,换入的旧戒指折价18.5万元,实际收取的差价收入为6万元,则该金店此项业务应纳的消费税为()万元。 A. 1.05 B. 0.79 C. 0.26 D. 0.3 参考答案:C 答案解析:纳税人采取以旧换新方式销售的金银首饰,应按实际收取的不含增值税的全部价款确定计税依据征收消费税。实际收取的不含增值税的全部价款=6÷(1+17%)=5.13(万元);应纳消费税=5.13×5%=0.2