第17题: [单项选择]某进口设备,到岸价格(CIF)为5600万元,关税税率为21%,增值税税率为17%,无消费税,则该进口设备应缴纳的增值税为( )万元。 A. 2128.00 B. 1151.92 C. 952.00 D. 751.08 参考答案:B 答案解析:[解析] 关税是由海关进出国境或关境的货物和物品征收的一种税,计算公式为: 关税=到岸价格(CIF)×进口关税税率 其中,到岸价格(CIF)包括离岸价格(FOB)、国际运费、运输保
第26题: [单项选择]A. The man has left a good impression on her family. B. The man’s jeans and T-shirts are stylish. C. The man should buy himself a new suit. D. The man can dress casually for the occasion. 参考答案:D 答案解析:[听力原文] M: Finally I’ve got the chance to put on my new suit tonight. I hope to make a good impres