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Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s a young, successful executive at an Internet-services company in Tokyo and has plenty of disposable (1) . He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses (2) subways and trains. " It’s not inconvenient at all," he says. (3) , "having a car is so 20th century. "Suda reflects a worrisome (4) in Japan; the automobile is losing its emotional appeal, (5) among the young, who prefer to spend their money on the latest electronic devices. (6) minicars and luxury foreign brands are still popular, everything in between is (7) . Last year sales fell 6.7 percent, 7.6 percent (8) you don’t count the mini-car market. There have been (9) one-year drops in other nations: sales in Germany fell 9 percent in 2007 (10) a tax increase. But experts say Japan is (11) in that sales have been decreasing steadily (12) time. Since 1990, early new-car sales have fallen from 7.8 million to 5.4 million units in 2007.Alarmed by this state of (13) , the Japan Automobile Manufacutures Association (JAMA) (14) a comprehensive study of the market in 2006. It found that a (15) wealth gap, demographic (人中结构) changes and (16) lack of interest in cars led Japanese to hold their (17) longer, replace their cars with smaller ones (18) give up car ownership altogether. JAMA (19) a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is (20) . 4（）
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About three years ago，I felt very lonely．I didn’t like my classmates，my parents or anyone else．My classmates didn’t want to talk 6 1 me and my parents were always saying that other kids were better than me．I thought l was the 62 unlucky person in the world． One day I had a big fight with one of my classmates．1 was SO angry 63 I hit him in the face．Just at that moment，a boy stood up and 64 the fight．He was the monitor of my class． After that，he often helped me and we became good 65 ．Whenever I got angry or sad，he would help 66 to cool down．My life began to change because of the boy，my best friend．We spent a lot of interesting days together．As 67 goes by，I have become happier with people and things．And it 68 that people around me have changed，too．My parents don’t shout at me 69 —more and my classmates become friendly to me． But now I can’t often see my best friend because he is seriously 70 and is staying in hospi．tal．How I miss the days when we were together!I hope he will be all right and come back to school soon． 61． 62． 63． 64． 65． 66． 67． 68． 69． 70． （61）处填入（）；
甲企业为某市一家酒厂，乙企业为一家大型批发企业，甲、乙均为增值税一般纳税人，2008年10月，甲、乙企业发生下列经营业务：(1) 甲企业的购进业务外购原材料，取得防伪税控增值税专用发票，注明金额200万元、增值税34万元，运输途中发生损失5%，经查属于非正常损失。外购酒精，取得防伪税控增值税专用发票，注明金额40万元、增值税6.8万元，本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品，收购凭证上注明买价40万元，支付运输费用3万元，取得运费结算单据：购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学，取得防伪税控增值税专用发票，注明金额4万元、增值税0.68万元。(2) 甲企业的销售业务向某商贸企业销售白酒80吨，取得不含税销售额400万元，并负责运输，收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨，取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售，取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨，合同规定不含税销售额共计80万元，本月收取60%的贷款，其余货款于下月10日收取，由于本月资金紧张，经协商，本月收取不含税货款30万元，甲企业按收到的货款开具防伪税控增值税专用发票。(3) 乙企业的购进业务除采用分期付款方式从甲企业购进白酒16吨外，乙企业另从国外进口50箱(标准箱，下同)卷烟，支付价款50万元，支付到达我国输入地点起卸之前运费及保险费共计8万元，关税税率20%。购进其他商品取得防伪税控增值税专用发票，注明金额150万元、增值税25.5万元。(4) 乙企业的销售业务10月5日向有长期购销关系的客户赊销白酒18吨，不含税价款108万元，约定10月18日付款，30日客户将款项支付给乙企业，另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。(5) 乙企业的其他业务向供货方收取依据销售数量计算的平销返利收入79.56万元，开具普通发票。本月取得的相关票据符合税法的规定，均在本月认证并申报抵扣。根据上述资料和税法的有关规定，回答下列问题。 2008年10月乙企业国内销售环节应纳增值税（）万元。
Kimiyuki Suda should be a perfect customer for Japan’s car-makers. He’s a young, successful executive at an Internet-services company in Tokyo and has plenty of disposable (1) . He used to own Toyota’s Hilux Surf, a sport utility vehicle. But now he uses (2) subways and trains. " It’s not inconvenient at all," he says. (3) , "having a car is so 20th century. "Suda reflects a worrisome (4) in Japan; the automobile is losing its emotional appeal, (5) among the young, who prefer to spend their money on the latest electronic devices. (6) minicars and luxury foreign brands are still popular, everything in between is (7) . Last year sales fell 6.7 percent, 7.6 percent (8) you don’t count the mini-car market. There have been (9) one-year drops in other nations: sales in Germany fell 9 percent in 2007 (10) a tax increase. But experts say Japan is (11) in that sales have been decreasing steadily (12) time. Since 1990, early new-car sales have fallen from 7.8 million to 5.4 million units in 2007.Alarmed by this state of (13) , the Japan Automobile Manufacutures Association (JAMA) (14) a comprehensive study of the market in 2006. It found that a (15) wealth gap, demographic (人中结构) changes and (16) lack of interest in cars led Japanese to hold their (17) longer, replace their cars with smaller ones (18) give up car ownership altogether. JAMA (19) a further sales decline of 1.2 percent this year. Some experts believe that if the trend continues for much longer, further consolidation (合并) in the automotive sector is (20) . 5（）
甲企业为某市一家酒厂，乙企业为一家大型批发企业，甲、乙均为增值税一般纳税人，2008年10月，甲、乙企业发生下列经营业务：(1) 甲企业的购进业务外购原材料，取得防伪税控增值税专用发票，注明金额200万元、增值税34万元，运输途中发生损失5%，经查属于非正常损失。外购酒精，取得防伪税控增值税专用发票，注明金额40万元、增值税6.8万元，本月生产领用其中的70%用于勾兑生产白酒。向农民收购一批免税农产品，收购凭证上注明买价40万元，支付运输费用3万元，取得运费结算单据：购进后将其中的60%用于企业职工食堂。购进一批桌椅赠送给希望小学，取得防伪税控增值税专用发票，注明金额4万元、增值税0.68万元。(2) 甲企业的销售业务向某商贸企业销售白酒80吨，取得不含税销售额400万元，并负责运输，收取运费35万元、装卸费1.44万元、建设基金1万元。销售干红酒 15吨，取得不含税销售额150万元。将10吨不同度数的粮食白酒组成礼品盒销售，取得不含税销售额120万元。采用分期收款方式向乙企业销售白酒 16吨，合同规定不含税销售额共计80万元，本月收取60%的贷款，其余货款于下月10日收取，由于本月资金紧张，经协商，本月收取不含税货款30万元，甲企业按收到的货款开具防伪税控增值税专用发票。(3) 乙企业的购进业务除采用分期付款方式从甲企业购进白酒16吨外，乙企业另从国外进口50箱(标准箱，下同)卷烟，支付价款50万元，支付到达我国输入地点起卸之前运费及保险费共计8万元，关税税率20%。购进其他商品取得防伪税控增值税专用发票，注明金额150万元、增值税25.5万元。(4) 乙企业的销售业务10月5日向有长期购销关系的客户赊销白酒18吨，不含税价款108万元，约定10月18日付款，30日客户将款项支付给乙企业，另支付延期付款利息0.468万元。销售其他商品取得不含税销售额400万元。(5) 乙企业的其他业务向供货方收取依据销售数量计算的平销返利收入79.56万元，开具普通发票。本月取得的相关票据符合税法的规定，均在本月认证并申报抵扣。根据上述资料和税法的有关规定，回答下列问题。 2008年10月甲企业应纳消费税（）万元。
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