2013年10月，甲公司受托加工化妆品，收取不含增值税加工费14万元，委托方提供主要材料成本56万元。甲公司无同类化妆品销售价格。已知化妆品消费税税率为30%。甲公司当月受托加工业务应代收代缴消费税税额的下列计算中，正确的是（ ）万元。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following describes when an employee is forced to resign because ofmisconduct by the employer?
A Wrongful dismissal B Dismissal on notice C Constructive dismissal
2 .根据个人所得税法律制度的规定，下列所得中，可以实行加成征收计算缴纳个人所得税的是（ ）。
A 红利所得 B 特许权使用费所得 C 财产租赁所得 D 劳务报酬所得
3 .Which of the following statements is accurate?
A Summary dismissal is dismissal of the employee without notice B In a wrongful dismissal case, damages that can be sought is an unlimited amount C There are no time restrictions for claims to be heard by an employment tribunal
4 .2013年度，甲企业实现销售收入3000万元，当年发生广告费400万元，上年度结转未扣除广告费60万元。已知广告费不超过当年销售收入15%的部分，准予扣除。甲企业在计算2013年度企业所得税纳税所得额时，准予扣除的广告费金额为（ ）万元。
A 340 B 510 C 450 D 460
5 .An employer provides safety goggles for his employees. Ron refuses to wear them. Theemployer knows this but does nothing to compel Ron to wear the goggles. Molten metal fliesinto Ron’s face causing severe burns and the loss of sight in one eye.What is the basis for a claim that the employer is in breach of his common law duty ofcare?
A The employer has failed to provide competent staff; if Ron was competent he wouldhave worn his goggles B The employer has failed to ensure that a safe system of work is in place C The employer has failed to provide safe equipment D There is no breach of duty as the employer provided safety equipme...
7 .The authority of one person to make binding commitments with third parties forsomeone else can be described as which of the following?
A Principal B Agency C Partnership D Condition
8 .印花税的一个加工承揽合同，材料金额30万，加工费10万；一个财产保险合同，财产1000万，保险费1万。加工合同印花税税率0.5‰，保险合同印花税税率1‰。则应缴纳的印花税为（ ）万元。
A 30×0.5‰+1000×1‰=1.015 B 10×0.5‰+1000×1‰=1.005 C 30×0.5‰+1×1‰=0.016 D 10×0.5‰+1×1‰=0.006
9 .Which of the following does NOT typically grant actual express authority?
A A power of attorney B An employment contract C A partnership agreement D A special resolution
10 .2013年2月，某企业以自产的原煤100万吨连续加工成洗煤90万吨，职工食堂领用自产原煤2万吨，当期该企业应缴纳资源税的销售数量是（ ）万吨。
A 92 B 102 C 90 D 100
