题目内容

Tattoos didn’t spring up with the biker gangs and rock ’n’ roll bands. They’ve been around for a long time and had many different meanings over the course of history. For years, scientists believed that Egyptians and Nubians were the first people to tattoo their bodies. Then, in 1991, a mummy was discovered, dating back to the Bronze Age of about 3,300 B.C. "The Iceman," as the specimen was called, had several markings on his body, including a cross on the inside of his knee and lines on his ankle and back. It is believed these tattoos were made in a curative (治病的) effort. Being so advanced, the Egyptians reportedly spread the practice of tattooing throughout the world. The pyramid-building third and fourth dynasties of Egypt developed international nations with Crete, Greece’, Persia and Arabia. The art tattooing stretched out all the way to Southeast Asia by 2,000B.C. Around the same time, the Japanese became interested in the art but only for its decorative attributes, as opposed to magical ones. The Japanese tattoo artists were the undisputed masters. Their use of colors, perspective, and imaginative designs gave the practice a whole new angle. During the first millenniumA.D., Japan adopted Chinese culture in many aspects and confined tattooing to branding wrongdoers. In the Balkans, the Thracians had a different use for the craft. Aristocrats, according to Herodotus, used it to show the world their social status. Although early Europeans dabbled with tattooing, they truly rediscovered the art form when the world exploration of the post-Renaissance made them seek out new cultures. It was their meeting with Polynesian that introduced them to tattooing. The word, in fact is derived from the Polynesian word tattau, which means "to mark." Most of the early uses of tattoos were ornamental. However, a number of civilizations had practical applications for this craft. The Goths, a tribe of Germanic barbarians famous for pillaging Roman settlements, used tattoos to mark their slaves. Romans did the same with slaves and criminals. In Tahiti, tattoos were a rite of passage and told the history of the person’s life. Reaching adulthood, boys got one tattoo to commemorate the event. Men were marked with another style when they got married. Later, tattoos became the souvenir of choice for globe-trotting sailors. Whenever they would reach an exotic locale, they would get a new tattoo to mark the occasion. A dragon was a famous style that meant the sailor had reached a "China station." At first, sailors would spend their free time on the ship tattooing themselves and their mates. Soon after, tattoo parlors were set up in the area, surrounding ports worldwide. In the middle of the 19th century, police officials believed that half of the criminal underworld in New York City had tattoos. Port areas were renowned for being rough places flail of sailors that were guilty of some crime or another. This is most likely how tattoos got such a bad reputation and became associated with rebels and criminals. What is tattoo

A skill of making sculpture.
B. An art of body painting.
C. A branch of science for conserving ancient buildings.
D. A way of recording history.

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某建设项目的净现金流量见表5-1所示,则该项目的静态投资回收期为( )年。 表 5-1 建设项目的净现金流量 年份 1 2 3 4 5 现金流入/万元 -200 80 40 60 80

A. 3.33
B. 4.25
C. 4.33
D. 4.75

(一) 位于市区的某建筑工程公司具备建筑行政部门批准的建筑业施工资质,2011年10月发生如下经营业务: (1)承建甲企业办公楼,合同中约定,甲企业提供电梯,价款350万元。该办公楼10月竣工并一次性结算工程价款1500万元,同时收取劳动保护费20万元、抢工费15万元,全优工程奖20万元。 (2)本年和某公司合作建立一家五星级酒店,自己将一座10层办公楼转入合资公司,不承担风险,每月约定取得100万元投资回报,本月已经收到该笔款项。 (3)乙企业长期拖欠建筑公司工程价款6000万元,经双方协商,乙企业将其一栋写字楼抵顶工程价款。写字楼原价5000万元,已提折旧1000万元,评估价4000万元,乙企业另支付银行存款2000万元。建筑公司对该写字楼重新装修后销售,取得销售收入6400万元,发生装修费支出800万元。 (4)承包某酒店室内装修工程,装饰、装修劳务费800万元、辅助材料费用30万元;酒店自行采购装饰材料的价款900万元及中央空调设备价款100万元。 (5)销售自建商品房,取得销售收入6000万元(其中包括代收的住房专项维修基金200万元),该商品房工程成本2600万元。(建筑劳务成本利润率20%。) 根据上述资料,回答下列问题: 当月该建筑公司承建甲企业办公楼应缴纳营业税( )万元。

A. 45
B. 46.05
C. 6.65
D. 45.6

智力高者,创造力必定高.

(一) 某市汽车制造厂为增值税一般纳税人,主要生产A牌汽车和中轻型商用客车,A牌汽车不含税均价每辆60万元,最高不含税售价每辆75万元。中轻型商用客车的不含税均价18万元。2011年8月发生如下几笔业务: (1)从某轮胎厂购进一批汽车轮胎,货物已验收入库,专用发票注明不含税价款80.5万元,支付运费4万元,装卸费1.5万元(已取得合理的运费发票),当月全部领用生产A牌汽车;从甲汽车制造厂购入一批乘用车底盘用于改制生产A牌汽车,取得防伪税控系统增值税专用发票,注明价款400万元,货物已经验收入库;从某汽车备件厂家购进相关的材料备件等,取得防伪税控系统增值税专用发票,注明价款55万元,货物已经验收入库; (2)本月购进劳保用品,取得防伪税控系统增值税专用发票,注明价款12万元,本月生产部门领用劳保用品的70%; (3)与甲厂家签订合同,以本厂生产的30辆A牌汽车与甲厂家的汽车灯等价交换,汽车厂按不含税均价每辆60万元进行结算抵顶,双方均开具了防伪税控系统增值税专用发票; (4)进口一批发动机,成交价为25万美元,发生境外运费及保险费共计2.8万美元,发生境内运费7.5万元,关税税率为25%;上述进口货物缴纳进口环节各项税金后海关放行,并取得完税凭证,境内运费已取得合规公路内河货物运输业统一发票; (5)采用分期收款方式销售A牌汽车30辆,合同规定不含税销售额共计1800万元,本月收回50%货款,其余款项下月收回,由于购货方资金紧张,实际收到货款750万元; (6)向某基金会捐赠A牌汽车5辆,按单位成本48万元计入“营业外支出”账户;用10辆A牌汽车抵偿欠外单位的货款; (7)将4辆自产A牌汽车奖励给具有突出贡献的科研人员;将2辆自产中轻型商用客车赠送某关系单位;将I辆自产A牌汽车移送给本厂集体福利部门使用; (8)应客户要求,用一辆自产中轻型商用客车改装成救护车,开具普通发票,取得销售收入22.23万元,另收改装费1.17万元;销售本厂自用3年的1辆外购小客车,售价12万元。 (A牌汽车的消费税税率为25%,中轻型商用客车消费税税率为5%,美元/人民币=1:6.9) 根据上述资料回答下列问题: 对上述题目中的税务处理,表述正确的是( )。

A. 购入汽车轮胎消费税可以按生产领用数量从本期应纳消费税税额中扣除
B. 以A牌汽车抵偿外单位的货款,增值税和消费税的计税依据是一致的
C. 进口一批发动机,确定关税完税价格时,应该包含境外的运费及保险费
D. 中轻型商用客车改装救护车,移送使用环节不缴纳消费税

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