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一、单项选择题 1.A2.C3.C4.B5.B6.D7.D8.B9.B10.C11.C12.C13.C14.D15.A 二、多项选择题 1.ABC2.BC3.BD4.BCD5.BCD6.AC7.CD8.BCD9.AD10.AC11.AC12.ABCD13.ABC14.ACD15.ABCD 三、判断题 1.×2.×3.√4.√5.√6.×7.×8.√9.×1O.×11.×12.×13.×14.√15.×16.√17.×18.×19.×20.× 四、计算题 1.(1)进口散装化妆品应缴纳关税:(120+10+2+18)×40％=60(万元);进口散装化妆品消费税的组成计税价格:(120+10+2+18+60)÷(1-30%)=3OO(万元);进口散装化妆品应缴纳消费税:300×3O％=90(万元);进口散装化妆品应缴纳增值税:(120+10+2+18+60+9O)×17％=51(万元);进口机器设备应缴纳关税:(35+5)×20％=8(万元);进口机器设备应缴纳增值税:(35+5+8)×17％=8.16(万元)。
First, a single multiple choice questions 1.A2.C3.C4.B5.B6.D7.D8.B9.B10.C11.C12.C13.C14.D15.A Second, a number of multiple-choice questions 1.ABC2.BC3.BD4. BCD5.BCD6.AC7.CD8.BCD9.AD10.AC11.AC12.ABCD13.ABC14.ACD15.ABCD Third, determine the problem 1. × 2. × 3.√4.√5.√6. × 7. × 8. √9. × 1O. × 11. × 12. × 13. × 14.√15. × 16.√17. × 18. × 19. × 20. × Fourth, the calculation of the problem 1. (1) imported bulk cosmetics should (120 +10 +2 +18 +60) ÷ (1-30%) Import duty on the composition of the bulk cosmetics tax price: (120 +10 +2 +18 +60) ÷ (1-30%) = 3OO (million); Imported bulk cosmetics should pay the consumption tax: 300 × 3O% = 90 (million); Imported bulk cosmetics should pay VAT: (120 +10 +2 +18 +60 +90) × 17% = (35 + 5) × 20% = 8 (10,000 yuan); Imported machinery and equipment shall be subject to VAT: (35 + 5 + 8) × 17% = 8.16 (10,000 yuan); Imported machinery and equipment shall be subject to customs duties: yuan).