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A为生产企业，B为运输企业，C为商业零售企业。A和C企业均为增值税一般纳税人。2004年9月A企业与B和C企业分别发生以下业务： (1) A企业售给C企业一批货物，采用委托银行收款方式结算，货发出并办妥托收手续。开具的增值税专用发票上注明的销售额为500万元，税金为85万元，C企业已付款。该货物由B企业负责运输，运输费为1.5万元，按合同规定，该款项应由C企业支付，但是由A企业代垫运费，并开具了台头为C企业的发票，A已将发票交给C。 (2) A企业另外还销售一批自产化妆品，由本企业的运输卡车运输，开具增值税发票注明销售额为300万元，收取运输费5000元，并开具了普通发票。 (3) A企业当月购进一批生产用原材料，由B企业负责运输，已支付货款和运费，取得增值税专用发票上注明的货物销售额200万元，税金34万元，货已到并入库；支付B企业的运输装卸费为0.6万元，取得了运输发票。 (4) A企业从C企业购进一批货物，取得专用发票上注明的销售额为4000元，税金为 680元。国庆节前将价值3000元的货物发给职工使用。 (5) C企业本月除销售给A企业的货物外，还发生商业零售收入1000万元。 (6) C企业当期从A企业购进货物外，无其他的购进业务。 (7) B企业当月在境内载运货物出境，后由境外某运输单位负责承运，B企业共向境内托运人收取运费50万元，后支付给境外承运人20万元。 要求：根据上述资料及有关规定，回答下列问题： (1) 计算A企业和C企业当期应纳的增值税税额。(已知增值税的税率为17%) (2) 计算运输企业B当期为A企业和C企业运输应该缴纳的营业税。(交通运输业税率为3%)
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Logging is destroying the rainforests Every second, 1 hectare of the world’’s rainforest is destroyed. That equals to two football fields. An area the size of New York City is lost every day. In a year, that adds up to 31 million hectares — more than the land area of Poland. This alarming rate of destruction has serious consequences for the environment; scientists estimate, for example, that 137 species of plant, insect or animal become extinct every day due to logging. In British Columbia, where, since 1990, thirteen rainforest valleys have been clear-cut, 142 species of salmon have already become extinct, and the habitats of grizzly bears, wolves and many other creatures are threatened. Logging, however, provides jobs, profits, taxes for the government and cheap products of all kinds for consumers, so the government is reluctant to restrict or control it. Canadian forests are especially under threat Much of Canada’’s forestry production goes towards making pulp and paper. According to the Canadian Pulp and Paper Association, Canada supplies 34% of the world’’s wood pulp and 49% of its newsprint paper. If these paper products could be produced in some other way, Canadian forests could be preserved. Recently, a possible alternative way of producing paper has been suggested by agriculturalists and environmentalists: a plant called hemp. Hemp has been cultivated throughout history Hemp has been cultivated by many cultures for thousands of years. It produces fiber which can be made into paper, fuel, oils, textiles, food, and rope. For many centuries, it was essential to the economies of many countries because it was used to make the ropes and cables used on sailing ships; colonial expansion and the establishment of a world-wide trading network would Not have been possible without hemp. Nowadays, ships’’ cables are usually made from wire or synthetic fibres, but scientists are now suggesting that the cultivation of hemp should be revived for the production of paper and pulp. According to its supporters, four times as much paper can be produced from land using hemp rather than trees, and many environmentalists believe that the large-scale cultivation of hemp could reduce the pressure on Canada’’s forests. It is illegal to grow hemp However, there is a problem: hemp is illegal in many countries of the world. This plant, so useful for fiber, rope, oil, fuel and textiles, is a species of cannabis, related to the plant from which marijuana (大麻) is produced. In the late 1930s, a movement to ban the drug marijuana began to gather force, resulting in the eventual banning of the cultivation Not only of the plant used to produce the drug, but also of the commercial fiber-producing hemp plant. Although both George Washington and Thomas Jefferson grew hemp in large quantities on their own land, any American growing the plant today would soon find himself in prison—despite the fact that marijuana cannot be produced from the hemp plant, since it contains almost NO THC (the active ingredient in the drug). Recently, many people have been working to legalize hemp In recent years, two major movements for legalization have been gathering strength. One group of activists believes that all cannabis should be legal—both the hemp plant and the marijuana plant — and that the use of the drug marijuana should not be an offense. They argue that marijuana is not dangerous or addictive, and that it is used by large numbers of people who are not criminals but productive members of society. They also point out that marijuana is less harmful than alcohol or tobacco. The other legalization movement is concerned only with the hemp plant used to produce fiber; this group wants to make it legal to cultivate the plant and sell the fiber for paper and pulp production. This second group has had a major triumph recently: in 1997, Canada legalized the farming of hemp for fiber. For the first time since 1938, hundreds of farmers are planting this crop, and soon we can expect to see pulp and paper produced from this new source. The destruction of the world’’s rainforest has serious consequences for the environment.
《刑法》第385条规定：国家工作人员利用职务上的便利，索取他人财物的，或者非法收受他人财物，为他人谋取利益的，是受贿罪。 国家工作人员在经济往来中，违反国家规定，收受各种名义的回扣、手续费，归个人所有的，以受贿论处。 试说明：(1)如何理解第385条规定中的“利用职务上的便利” (2)如何理解第385条规定中的“为他人谋取利益” (3)第385条第2款中的“违反国家规定”的含义是什么
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各单位的会计档案不得借出，但经批准后可以复制。( )
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