试题与答案

2003年12月某晚,被告人肖某驾驶微型车载着被告人谢某和巫某从福建省清流县某镇开到

题型:单项选择题

题目:

2003年12月某晚,被告人肖某驾驶微型车载着被告人谢某和巫某从福建省清流县某镇开到该县交通局设在某岔路口的收费站上,收费站工作人员李红英让其交费,被告人肖某对谢某说“要交费”,被告人谢某叫道“本地的车怎么也要交费”,坐在后座的巫某即下车抬栏杆,收费站人员林某上前制止,双方发生争吵,被告人谢某便一脚踢到林某小腹,林某被踢到后即朝收费站办公室方向跑,被告人谢某迫打林某。巫某强行把栏杆抬起,叫被告人肖某把车开过去,巫某也追上去参与打林某,收费站工作人员李国富等7人闻息前来劝阻。被告人谢某、巫某又与其他收费站工作人员发生吵打。被告人肖某将车开过岗亭停在路边后,上前劝架未果,后来也参与打收费站其他人员。经法医鉴定林某为轻微伤三级。李国富等7人伤情为轻微伤一级。另查:林某等人属于清流县征收站的合同工,取得了交通部颁发的行政执法证。请问,谢某、肖某的行为()

A.构成拒不执行判决、裁定罪

B.故意伤害罪

C.不构成犯罪

D.构成妨害公务罪

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错

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题型:完形填空

I have a friend named John Roberts who owns a horse ranch (牧马场)in San Ysidro.  The last time I was there he shared a story with me. “It is a story about a young man who was the son of an itinerant horse trainer. When he was a senior,he was asked to write a paper about what he wanted to be and do when he grew up.”

That night he wrote a seven-page paper describing his goal of someday owning a horse ranch. He wrote about his dream in great detail and he even drew a diagram of a 200-acre ranch, showing the location of all the buildings,the stables and the track.  

“The next day he handed it in to his teacher. Two days later he received his paper back. On the front page was a large red F with a note that read, ‘See me after class.’”

  “The boy went to see the teacher after class and asked, ‘Why did I receive an F?’”

  “The teacher said, ‘This is an unrealistic dream for a young boy like you. You have no money. You come from an itinerant family. You have no resources. Owning a horse ranch requires a lot of money. You have to buy the land. You have to pay for the original breeding stock and later you’ll have to pay large stud fees. There‘s no way you could ever do it.’ Then the teacher added, ‘If you will rewrite this paper with a more realistic goal, I will reconsider your grade.’”

  “The boy went home and asked his father what he should do. His father said, ‘Look, son, you have to make up your own mind on this. However, I think it is a very important decision for you.’”

  “Finally,after sitting with it for a week, the boy turned in the same paper, making no changes at all. He stated, ‘You can keep the F and I’ll keep my dream.‘”

  John continued, “I tell you this story because you are sitting in the middle of my 200-acre horse ranch. I still have that school paper framed over the fireplace.” He added, “If I had changed my paper at that time, maybe we would not have the chance to be here talking about the dreams .”

小题1:What was the boy’s goal described in his seven-page paper? (No more than 6 words)

小题2:Why did the teacher give him a F”?                    (No more than 14 words)

小题3:How did John’s father respond to his son’s puzzlement?    (No more than10 words)

小题4:What can we learn from the article?                    (No more than 8 words.)

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题型:问答题

某市一葡萄产业集团公司,为增值税一般纳税人,自有葡萄园20000亩。主要经营业务有:生产销售干红、干白及多种葡萄酒,鲜葡萄销售,晾晒葡萄干销售。2009年8月发生如下经济业务:
(1)月初收获的葡萄60000吨,其中20000吨批发给各大超市及瓜果市场(收取款项12万元),10000吨用于晾晒葡萄干,其余葡萄用于酒类生产;
(2)销售自产红酒20吨,每吨不含税单价为9万元,收取包装物押金3.51万元。销售自产的干红、干白葡萄酒300吨,收到价税合计款项1500万元;
(3)购进优质酒精,取得增值税专用发票,注明价款250万元。另外支付运费20万元,取得合规运费发票;
(4)将自产葡萄干5吨,分给职工作年货,对外销售不含税单价为每吨2.8万元。将成本价为15万元自产的干红、干白及普通葡萄酒用于企业年终宴会,此批产品对外不含税售价为35万元,宴会另外耗用鲜葡萄和葡萄干一批,成本价分别为3万元、3.5万元,不含税售价6万元、8万元;
(5)本月生产销售高档葡萄酒4000箱,每箱不含税售价2850元,并收取每箱包装箱押金175.50元,约定半年期限归还;
(6)进口生产设备一台,双方议定的货价为800万元,公司另支付包装费用200万元,支付境外购货佣金10万元。已经依法缴纳进口税金并取得海关专用缴款书;
(7)将部分低质葡萄酒制成烹饪酒,从而使价值损失了58万元;
(8)为葡萄园种植购进免税化肥、农药一批,取得普通发票,注明价格45万元;上月购入一批原材料发生损失,其中因管理不善被盗材料成本32.53万元,另有10万元因自然灾害损失;
其他资料:本月初的期末留抵进项税为110万元,本期另外取得其他可抵扣专用发票中的进项税为30万元。本期取得扣税凭证均已通过认证并申报抵扣。
(国家规定其他酒的成本利润率为5%,进口环节的关税税率为50%,其它酒的消费税税率为10%)
要求:根据上述资料,按顺序回答以下问题,每问需计算出合计数:

计算本期应纳消费税税额;

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