某卷烟厂为增值税一般纳税人,2009年6月有关业务如下: (1)进口一批煳丝,成交价格8万元,发生境外运费及保险赞2万元,关税税率为20%,缴纳进口环节税金后海关放行,本月生产A品牌卷烟领用10%。 (2)从农民手中收购烟叶,收购价款20万元、运费3万元,缴纳烟叶税4.4万元,并取得收购凭证和运费发票。从某生产企业购进烟丝。取得的防伪税控系统开具的增值税专用发票上注明金额15万元、税额2.55万元,本月生产A品牌卷烟领用40%。从供销社(小规模纳税人)购进烟丝,取得税务机关代开的增值税专用发票,注明不含税金额4万元,本月生产A品牌卷烟领用20%。 (3)销售给专卖商店A品牌卷烟50标准箱,由于货款回笼及时,根据合同规定,给予专卖商店2%折扣,卷烟厂实际取得不含税销售额245万元;支付销货运费7万元,并取得运费发票。 (4)销售4年前购买的厂房取得销售收入1400万元。该厂房购进价格1000万元,净值800万元,由于购买方未按照合同规定支付价款,取得违约金2万元。 (5)销售自己使用过1年的设备取得销售收入1.5万元,该没备原值3万元。已提折旧1万元;销售不需用的外购材料取得销售收入2.34万元,开具普通发票。 (6)用4标准箱A品牌卷烟换取一台厂部接待用商务用车。 假没外购烟丝没有期初余额,供销社主管税务机关未回函确认其烟丝缴纳消费税情况,A品牌卷烟调拨价200元/条,本月取得韵增值税相关票据均符合规定,并在本月认证抵扣。(已知烟丝的消费税率为30%,甲类卷烟的消费税率为56%加150元/标准箱,乙类卷烟的消费税率为36%加150元/标准箱) 根据上述资料回答下列问题: 进口环节应纳税金( )万元。
A. 6.11
B. 6.70
C. 8.04
D. 10.05
TEXT C Elizabeth was fortunate to be born in the lull flush of Renaissance enthusiasm for education. Women had always been educated of course, for had not St. Paul said that women were men’s equals in the possession of a soul But to the old idea that they should be trained in Christian manners and thought was now added a new purpose: to quicken the spirit and train them in the craft and eloquence of the classical authors of Greece and Rome. Critics were not wanting, morbidly obsessed with the weaknesses of the Sex—its love of novelty and inborn tendency to vice—to think women dangerous enough without adding to their subtlety and forwardness; but they were not able to stem the tide. Henry VII’s mother was one of the first to indicate the new trend. She knew enough French to translate "The Mirror of God for the Sinful Soul" and was the patron of Caxton, the first English printer, and a liberal benefactor to the universities. Sir Thomas More’s daughters studied Greek, Latin, philosophy, Astronomy, Physic, Arithmetic, Logic, Rhetoric and Music. In his household women were treated as men’s equals in conversation and wit, and scholars boasted of them in letters to friends abroad. The movement was strengthened from abroad by Catherine of Aragon, Henry VIII’ S Spanish Queen. In the Spain of her childhood ladies were the friends of scholars Vives, one of the most refreshing figures in the history of education, to write a plan of studies for the education of her daughter Mary. This was the heritage into which the sharp-witted child Elizabeth entered. At six years old, it was said, she was precociously intelligent and had as much gravity as if she had been forty. Little is known of her education until her tenth year, when she became the pupil of the Cambridge humanists, Roger Ascham and William Grindall, but she was already learning French and Italian and must have been well grounded in Lation. Ascham helped her to form that beautiful Italian hand she wrote on all special occasions and with him she spent the morning on Greek, first the New Testament and then the classical authors, translating them first into English and then back into the original. The afternoons were given over to Latin, and she also studied Protestant theology, kept up her French and Italian and later learned Spanish. When she was sixteen Ascham wrote:" Her mind has no womanly weakness, her perseverance is equal to that of a man, and her memory long keeps what it quickly picks up." Though it is easy to be cynical about the reputed accomplishments of the great, Elizabeth was notoriously quick and intelligent and had a real love of learning. Even as queen she did not abandon her studies. Some people were against the new education for women because______
A. they thought women clever and educated enough already.
B. they were afraid of clever women and thought they would be badly-behaved.
C. women thought they would get bored with education and want to enjoy themselves.
D. women were afraid they would not benefit from a good education.