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Part A You will hear a passage about women’s rights. Listen and complete the sentences in questions 1-5 with the information you have heard. Write not more than 3 words in each box. You will hear the recording twice. You now have 25 seconds to read the sentences in question. From the refined oil we obtain important products, such as gasoline, , detergents,, __ , and perfumes.

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某化妆品厂甲是增值税一般纳税人，2006年6月发生下列业务： (1)外购化工材料A，税控发票注明价款10000元，税款1700元； (2)外购化工材料B，税控发票注明价款20000元，税款3400元； (3)将AB材料验收后交运输公司运送到乙化妆品制造厂(一般纳税人)，委托其加工成香水精，支付运输公司运费300元； (4)乙公司为加工该产品从小规模企业购入辅料，取得税务代开增值税发票，价款5000元，税款200元，乙公司收取甲化妆品厂加工费和代垫辅料费8000元(不含增值税)，开具专用发票； (5)甲化妆品厂将香水精收回后将70%投入生产，进一步加工成香水，并分装出厂取得含增值税销售额100000元，支付销售运费800元；假定上述取得发票都符合税法抵扣条件要求，请按顺序计算： (1)甲公司提货时应缴纳的消费税； (2)甲公司销售香水应缴纳的增值税； (3)甲公司销售香水应缴纳的消费税； (4)乙公司该业务应缴纳的税金。

只要小规模工商企业能准确核算销项税额、进项税额和应纳税额，并能按规定报送有关税务资料，年应税销售额不低于30万元的，可以认定为增值税一般纳税人。 ( )

A. 对
B. 错

What’s the problem with the health insurance in America

By saying "The United States ranks only after Luxembourg and Norway of the 30 richest nations belonging to the Organization for Economic Cooperation and Development (OECD), but it now ranks 22nd in life expectancy" (Line 1, Para. 3), the author suggests that wealthier nations are ______.