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(一) 某商贸企业为增值税一般纳税人，从事商品批发、零售和进口业务。2009年9月有关业务如下： (1)委托某手表厂生产金表100块，提供纯金800克，账面成本169000元；表厂提供辅助材料13562.80元，共收取加工费和辅助材料费不含税320000元，并开具增值税专用发票；受托方无同类产品售价，该手表厂依法代收代缴了消费税；该表收回后，商贸企业定价每块不含税28900元，本期售出28块； (2)从国外进口一牺小轿车，作为企业销售接待用车，海关审定的关税完税价格18万元，从韩国购进一辆长度为15米的豪华商务车自用，离岸价为120万元，到我国海关起卸地前的运保费为9万元； (3)从国内采购商品，取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额7.65万元；购货过程中发生运输费用4万元、装卸费1万元，取得运输部门开具的运费发票； (4)购进作为固定资产：管理的税控收款机5台，取得的增值税专用发票上注明金额5万元、税额0.85万元；从农村购进免税农产品，收购金额22万元，开具合法收购凭证；运输农产品支付运费1万元并取得运费发票； (5)娱乐中心取得舞厅娱乐收入45万元，收购的农产品在舞厅供客人消费，取得收入25万元，销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元，啤酒等小食品成本22万元； (6)上月销售的一块劳力士手表因质量问题被顾客退回，该商贸公司退给顾客货款37万元，并开具红字普通发票；商贸公司将其退给代理商家，取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元； (7)取得上月啤酒的逾期包装物押金25万元； (8)受托代销某品牌服装，本期取得代销不含税收入19.36万元，与委托方进行结算，取得增值税专用发票上注明税额1.24万元。 (本期进口关税税率为30%，小汽车消费税税率是5%；手表的消费税税率是20%，当月取得的相关票据符合税法规定，并在当月通过认证和抵扣) 根据上述资料回答下列问题： 该商贸公司当月进项税转出为( )万元。
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(一) 某商贸企业为增值税一般纳税人，从事商品批发、零售和进口业务。2009年9月有关业务如下： (1)委托某手表厂生产金表100块，提供纯金800克，账面成本169000元；表厂提供辅助材料13562.80元，共收取加工费和辅助材料费不含税320000元，并开具增值税专用发票；受托方无同类产品售价，该手表厂依法代收代缴了消费税；该表收回后，商贸企业定价每块不含税28900元，本期售出28块； (2)从国外进口一牺小轿车，作为企业销售接待用车，海关审定的关税完税价格18万元，从韩国购进一辆长度为15米的豪华商务车自用，离岸价为120万元，到我国海关起卸地前的运保费为9万元； (3)从国内采购商品，取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额7.65万元；购货过程中发生运输费用4万元、装卸费1万元，取得运输部门开具的运费发票； (4)购进作为固定资产：管理的税控收款机5台，取得的增值税专用发票上注明金额5万元、税额0.85万元；从农村购进免税农产品，收购金额22万元，开具合法收购凭证；运输农产品支付运费1万元并取得运费发票； (5)娱乐中心取得舞厅娱乐收入45万元，收购的农产品在舞厅供客人消费，取得收入25万元，销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元，啤酒等小食品成本22万元； (6)上月销售的一块劳力士手表因质量问题被顾客退回，该商贸公司退给顾客货款37万元，并开具红字普通发票；商贸公司将其退给代理商家，取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元； (7)取得上月啤酒的逾期包装物押金25万元； (8)受托代销某品牌服装，本期取得代销不含税收入19.36万元，与委托方进行结算，取得增值税专用发票上注明税额1.24万元。 (本期进口关税税率为30%，小汽车消费税税率是5%；手表的消费税税率是20%，当月取得的相关票据符合税法规定，并在当月通过认证和抵扣) 根据上述资料回答下列问题： 该委托加工业务涉及的消费税税额( )万元。
一、根据以下公文，回答下列问题： 关于转发《省工商局关于青海省实施商标战略若干意见的通知》 发文字号：第192号西宁市、各自治州人民政府，海东行署，各省政府委、办、厅、局： 省工商局拟定的《青海省实施商标战略若干意见的通知》已经省人民政府同意，现转发给你们，请结合实际，认真遵照执行。 2004年11月9日 本公文的发文日期应为( )。
凡在发行债券时未作出转换约定的，均为不可转换公司债券。公司发行可转换公司债券，除应具备发行公司债券的条件外，还应当符合股票上市发行的条件。 ( )
It’’s hardly news anymore that Americans are just too fat. A quick look around the mall, the beach or the crowd at any baseball game will leave no room for doubt:our individual weight problems have become a national crisis. Even so, the actual numbers are shocking. Fully two-thirds of U. S. adults are officially overweight, and about half of those have graduated to full-blown obesity. It wouldn’’t be such a big deal if the problem were simple aesthetic. But excess poundage takes a terrible toll on the human body. significantly increasing the risk of heart disease, high blood pressure, diabetes, infertility, and many forms of cancer. The total medical bill for illnesses related to obesity is $117 billion a year-and climbing - and the Journal of the American Medical Association reported that poor diet and physical inactivity could soon overtake tobacco as the leading cause of preventable death in the U. S. Why is it happening The obvious, almost trivial answer is that we eat too much high-calorie food and don’’t burn it off with enough exercise. If only we could change those habits, the problem would go away. But clearly it isn’’t that easy. Americans pour scores of billions of dollars every year into weight-loss products and health-club memberships. Food and drug companies spend even more trying to find a magic food or drug that will melt the pounds away. Yet the nation’’s collective waistline just keeps growing. It’’s natural to try to find something to blame - fast-food joints or food manufacturers or even ourselves for having too little willpower. But the ultimate reason for obesity may be rooted deep within our genes. Obedient to the inevitable laws of evolution, the human race adapted over millions of years to living in a world of scarcity, where it paid to eat every good-tasting thing in sight when you could find it. Although our physiology has stayed pretty much the same for the past 50,000 years or so,we humans have utterly transformed our environment. Over the past century especially, technology has almost completely removed physical exercise from the day-to-day lives of most Americans. At the same time, it has filled supermarket shelves with cheap, mass-produced, good-tasting food that is packed with calories. And finally, technology has allowed advertisers to deliver constant, virtually irresistible messages that say "Eat this now" to everyone old enough to watch TV. This artificial environment is most pervasive in the U. S. and other industrialized countries, and that’’s exactly where the fat crisis is most acute. The text arranges obesity according to
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