二、根据以下公文,回答下列问题: 关于我校周边道路停放汽车的函 市十中(函)字〔××07〕第078号8大队: 9月10目是我校100周年校庆日,届时将会有大批校友开车来校参加校庆活动。由于我校内不能停放大量汽车。因此,我们要求贵大队准许参加我校校庆活动的校友在学校周边道路临时停放一下汽车。 特此函告 致敬礼 十中 2007年9月7日 受文单位存在的问题是( )。
A. “8”应大写
B. “8”应写成汉字
C. 受文单位应当用全称
D. 受文单位可以用规范化的简称
In recent years, railroads have been combining with each other, merging into supersystems, causing heightened concerns about monopoly. As recently as 1995, the top four railroads accounted for under 70 percent of the total ton-miles moved by rails. Next year, after a series of mergers is completed, just four railroads will control well over 90 percent of all the freight moved by major rail carriers. Supporters of the new supersystems argue that these mergers will allow for substantial cost reductions and better coordinated service. Any threat of monopoly, they argue, is removed by fierce competition from trucks. But many shippers complain that for heavy bulk commodities traveling long distances, such as coal, chemicals, and grain, trucking is too costly and the railroads therefore have them by the throat. The vast consolidation within the rail industry means that most shippers are served by only one rail company. Railroads typically charge such" captive" shippers 20 to 30 percent more than they do when another railroad is competing for the business. Shippers who feel they are being overcharged have the right to appeal to the federal government’’ s Surface Transportation Board for rate relief, but the process is expensive, time consuming, and will work only in truly extreme cases. Railroads justify rate discrimination against captive shippers on the grounds that in the long run it reduces everyone’’s cost. If railroads charged all customers the same average rate, they argue, shippers who have the option of switching to trucks or other forms of transportation would do so, leaving remaining customers to shoulder the cost of keeping up the line. It’’ s a theory to which many economists subscribe, but in practice it often leaves railroads in the position of determining which companies will flourish and which will fail. "Do we really want railroads to be the arbiters of who wins and who loses in the marketplace" asks Martin Bercovici, a Washington lawyer who frequently represents shippers. Many captive shippers also worry they will soon be hit with a round of huge rate increases. The railroad industry as a whole, despite its brightening fortunes, still does not earn enough to cover the cost of the capital it must invest to keep up with its surging traffic. Yet railroads continue to borrow billions to acquire one another, with Wall Street cheering them on. Consider the $10.2 billion bid by Norfolk Southern and CSX to acquire Conrail this year. Conrail’’ s net railway operating income in 1996 was just $427 million, less than half of the carrying costs of the transaction. Who’’ s going to pay for the rest of the bill Many captive shippers fear that they will, as Norfolk Southern and CSX increase their grip on the market. . According to those who support mergers, railway monopoly is unlikely because
A. cost reduction is based on competition.
B. services call for cross-trade coordination.
C. outside competitors will continue to exist.
D. shippers will have the railway by the throat.
某汽车制造厂(一般纳税人)2009年9月经营情况如下:(1)购进业务:购进生产用原材料取得增值税专用发票上注明的增值税为3623800元;购进纪念品一批发给职工作为“十一”的节日礼物,取得增值税专用发票上注明的增值税为8900元,从小规模纳税人购进低值易耗品一批,普通发票上注明的价款为7890元,货物均已验收入库;(2)销售业务:销售自产轿车58辆,销售自产载重汽车56辆;(3)其他业务:将自产车身长度为10米的豪华大巴车5辆向世博会捐赠,该车辆市场价格不含税80万元/辆;将自产轿车3辆作为本企业固定资产;将自产轿车4辆作为专车配给对企业发展有突出贡献的专家作为职务用车。该企业生产的上述轿车不含税售价为180000元/辆,国家税务总局对同类型轿车核定的最低计税价格为180000元;载重汽车不含税售价为58000元/辆,成本利润率为8%。消费税税率为9%,自产轿车排量为1.6升。 该企业上述业务税务处理正确的有( )。
A. 应纳增值税141360元,应纳消费税945000元
B. 应纳增值税-402640元,应纳消费税1053000元
C. 应纳车辆购置税18000元
D. 应纳车辆购置税126000元
E. 向世博会捐赠的车辆,不征收消费税
(一) 某商业公司(一般纳税人)位于县城,主要销售商品,并提供租赁业务。2009年2月份业务如下: (1)销售棉型(涤纶)布,销售不含税收入1310000元,自己车队负责运输取得运费收入150121元;销售各类棉纱取得不含税价款2200000元,并向客户收取棉纱补贴费,开具普通发票注明价款20000元; (2)外购公司耗用的汽油价款300000元,专用发票注明增值税税额51000元; (3)外购办公用品价款15000元,增值税专用发票注明税额2550元; (4)从某酒业制造公司购进粮食白酒一批,增值税专用发票注明税额27200元,发生运费5680元,取得运费发票;本月销售白酒,取得不含税收入38900元; (5)购进农膜一批,支付价款158000元,当月全部销售,取得现金收入172380元; (6)将一座办公楼转让取得收入2258万元,该办公楼原购进价为835万元,已经计提折旧428万元。将自有的商场的一层全部出租,当月租金为78万元; (7)从小规模纳税人生产企业购进修理用配件价税合计256000元,取得税务机关代开的专用发票; (8)购进生产用煤炭1000吨,取得增值税专用发票注明价款900000元; (9)上月外购的棉布10000米因管理不善被盗,每米成本为30元,已经抵扣进项税。上月外购的免税农产品账面成本38235元(其中运费成本为7320元),因保管不善导致发霉。 根据上述资料回答下列问题: 2月应纳营业税为( )万元。
A. 71.15
B. 74.44
C. 75.05
D. 71.24