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【单选题】
某公司为增值税一般纳税人，本月从国外进口一批高档化妆品，海关核定的关税完税价格为100万元。已知进口关税税率为26%，消费税税率为15%，增值税税率为17%。则该公司进口环节应缴纳增值税的下列计算中，正确的是A.
100×17%＝17（）
B.
（100＋100×26%）×17%＝21.42（）
C.
（100＋100×26%）×（1－15%）×17%＝18.21（）
D.
（100＋100×26%）÷（1－15%）×17%＝25.2（）
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反馈参考答案：
举一反三
【单选题】听力原文：If you had visited the museum, I bet you would never forget the local cultural tradition. The speaker is expressing
A.
his regret.
B.
his expectation.
C.
his certainty.
D.
his bet.
【单选题】听力原文：If I had gone to the game, you bet I would have enjoyed seeing our team win. The speaker regretted having______.
A.
missed the game.
B.
gone to the game.
C.
won the game.
D.
missed the bet.
【单选题】Lucas, ___ the bet, had to pay for the dinner.
A.
lost
B.
having lost
C.
losing
D.
having loss
【单选题】对肩关节周围炎的论述,不正确的是
A.
与老年退行性变及外伤．劳损等因素有关
B.
肩关节周围软组织有无菌性炎症
C.
以肩关节的疼痛与功能障碍为主要症状
D.
是引起肩部疼痛的较常见原因之一
E.
多发生在高龄病人
【单选题】John, ______ the bet, had to pay for the dinner.
A.
lost
B.
having lost
C.
losing
D.
having loss
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