题目内容
甲、乙两企业均为生产企业(增值税一般纳税人)，丙企业为商业企业(增值税一般纳税人)， 2009年3月发生下列业务： (1)乙企业销售给甲企业原材料一批，销售额为 500000元(不含税)，采用托收承付方式结算，货物已经发出，托收手续已经办妥，乙企业尚未收到货款，原材料在途；开具的原材料的税控专用发票已经转交甲企业。甲企业取得货运企业的运费发票，运费金额1.2万元，杂费0.35万元； (2)3月6日丙企业采用分期付款方式从甲企业购入家用电器，双方签订的合同中规定：购销金额12万元(不含税)，货款分三次等额支付，每月16日为付款期。但至本月底并未付款，甲企业为了及时收回货款，提前分别开具了增值税专用发票3份； (3)本月初丙企业从甲企业购进电脑100台，含税单价3480元，已验收入库，货款已付清，收到税控增值税专用发票；并支付售后服务费每台 600元，取得收款收据； (4)丙企业本月取得零售收入760500元，在销售家用电器时，采用促销摸奖方式送出3台电脑，税务机关核定不含税金额合计为12500元； (5)丙企业为甲企业代购A原材料一批，代购资金由甲企业提供，原材料销售方为甲企业开具增值税专用发票，注明价款56万元，甲企业已收到丙企业转交的税控专用发票，原材料已验收入库。甲企业支付给丙企业代购的手续费3.4万元； (6)甲企业进口一批电子管，关税完税价为15万，关税税率为15%，取得海关完税凭证； (7)乙企业本月购进并已验收入库原材料一批，取得的税控增值税：专用发票上注明的价款为 120000元，并用其中的30%对某企业进行投资，双方核定不含税的投资价格39600元；另10%因管理不善被雨水淋坏无法使用； (8)丙企业本月从小规模纳税人购进日用小百货，普通发票上注明的价款为36000元，从其他一般纳税人企业购进商品取得的增值税专用发票上注明的增值税额为87340元，购进商品支付的运费14500元取得货物运输业发票(运费发票符合抵扣进项税规定)； (9)甲企业下设非独立核算的宾馆和歌舞厅，当月取得客房收入20万元，餐饮收入30万元；歌舞厅门票收入3万元；而且领用了本企业上月购买的A原材料用于装修舞厅，成本共14万。 (计算结果保留两位小数)。 根据上述资料回答下列问题： 丙企业本月应纳增值税( )元。
查看答案
搜索结果不匹配？点我反馈
更多问题
The distinction between making art and thinking and writing about it should imply neither a mutual exclusiveness nor a hierarchic differentiation of these processes. Leonardo demonstrated that producing art and theorizing about Line it need not be antithetically opposed activities and that meaningful contributions can be achieved successfully in more than one field. Inexplicably, few theorists have built as memorable architectural structures as his and even fewer artists have been entrusted with the directorship of an influential art institution. Unfortunately, as theory and practice became more specialized in the modernera and their operational framework clearly defined both in the cultural milieu and the educational process, their independent paths and boundaries have curtailed possibilities of interaction. The creations of categories and divisions have further emphasized highly individualized idiosyncrasies and, by exposing differences, diminished the value of a unifying artistic vocabulary. The transformative cultural process of the last decades has critically examined the artificial separations between theoretical and studio practices and disclosed viable connections between making, writing, thinking, looking and talking about art. The recent dialogue between the various components of the artistic discourse has recognized the common denominators shared by theoretical analyses and artistic production, one of which is clearly exposed by the argument that the central objective of the theorist and artist is to unmask and understand artistic meanings in painting or text. The notion that "true" art is the product of individuals who are incapable of in-depth understanding, in stark contrast to erudite, restrained and controlled scholars, is an outdated model. The assumption that artists make art but cannot or do not have to talk or write about it and that theorists rarely know anything about the creative process, has been consistently refuted by the many texts written from Leonardo da Vinci to Mary Kelly. Even van Gogh, a martyr of the stereotypical "misunderstood genius," whose artistic career has been distorted by scores of films and books, wrote with lucidity and insight about art and his work. Apparently, the "mystery" of the creative process, jealously protected by artists but also selectively cultivated by some art historians has been both a fascination and frustration for those extrinsic to the process and artists have exposed the intimacy of creativity while acknowledging the role of cognition in creativity. Even the ironic and subversive demise of authorship of the post-modern and electronic age acknowledges, at least indirectly, the value of the artist’s individual participation. However, many contemporary artists have abandoned the hierarchic segregation of the inner realm of the creator and, by combining theoretical and studio practices, brought a reconciliatory tone to the processes of making art and analyzing it. Their works, which are often simultaneously artistic productions and critique of the artistic discourse, make use of visual and textual forms to expose the connection between looking and thinking as the essential attribute to both creating and understanding art. The passage suggests that the post-modernist relegation of an artwork’’s author to a minor and irrelevant post（）.
Women s roles in literature nave not evolved nearly as rapidly as women’’ s changing roles in society, and while these changes are reflected somewhat in what is written, female characters in most classic literature written by both men and women seem to adhere to the classic stereotypes. Though writing during an era in which impersonal criticism was virtually the only way for a woman to maintain objectivity, Virginia Woolf protested the notion that authors ought to separate fiction from reality, and her imaginative use of drama and character development to establish her point can be evidenced in her feminist non-fiction, most prominently the battle against patriarchal authority. Owing to its numerous personal references, most critics have claimed that her oeuvre is somehow self-centered or egotistical rather than objective, yet in truth Woolf is not using her personal experiences as a means with which to reflect upon her own self-image, but rather as a way to more vibrantly illustrate her external perceptions. It can be inferred from the passage that in Woolf’ s lifetime, women writers avoided conflating faction and fiction because to do so（）.
Hydrothermal vents along the mid-ocean ridges host ephemeral ecosystems of diverse fauna, including several crustacean species, some of which undergo development as larvae up to 1,000 meters above and 100 kilometers away from the vents. For example, vent crab Bythograea thermydron (at stage of larvae) possess image-forming compound eyes with a visual pigment sensitive to the blue light of upper oceanic waters. As these larvae metamorphose into adulthood and begin to descend to and settle at the vents, they lose their imageforming optics and develop highsensitivity naked-retina eyes. With maturation,the spectral absorbance of the visual pigment in these eyes also shifts towards longer wavelengths and this progressive visual metamorphosis trades imaging for increased sensitivity, and changes spectral sensitivity to the dim, longer wavelengths of light existing at the bottom of the ocean. As hydrothermal vents produce light, vision may supplement thermal and chemical senses to orient post-larval settlement at vent sites. According to the passage, the optical anatomy of Bythograea thermydron’s acquires which of the following features as it grows from larva to an adult（）Ⅰ. A higher sensitivity to longer wavelengths of lightⅡ. An enhanced ability to form imagesⅢ. A greater range of spectral absorbance
The distinction between making art and thinking and writing about it should imply neither a mutual exclusiveness nor a hierarchic differentiation of these processes. Leonardo demonstrated that producing art and theorizing about Line it need not be antithetically opposed activities and that meaningful contributions can be achieved successfully in more than one field. Inexplicably, few theorists have built as memorable architectural structures as his and even fewer artists have been entrusted with the directorship of an influential art institution. Unfortunately, as theory and practice became more specialized in the modernera and their operational framework clearly defined both in the cultural milieu and the educational process, their independent paths and boundaries have curtailed possibilities of interaction. The creations of categories and divisions have further emphasized highly individualized idiosyncrasies and, by exposing differences, diminished the value of a unifying artistic vocabulary. The transformative cultural process of the last decades has critically examined the artificial separations between theoretical and studio practices and disclosed viable connections between making, writing, thinking, looking and talking about art. The recent dialogue between the various components of the artistic discourse has recognized the common denominators shared by theoretical analyses and artistic production, one of which is clearly exposed by the argument that the central objective of the theorist and artist is to unmask and understand artistic meanings in painting or text. The notion that "true" art is the product of individuals who are incapable of in-depth understanding, in stark contrast to erudite, restrained and controlled scholars, is an outdated model. The assumption that artists make art but cannot or do not have to talk or write about it and that theorists rarely know anything about the creative process, has been consistently refuted by the many texts written from Leonardo da Vinci to Mary Kelly. Even van Gogh, a martyr of the stereotypical "misunderstood genius," whose artistic career has been distorted by scores of films and books, wrote with lucidity and insight about art and his work. Apparently, the "mystery" of the creative process, jealously protected by artists but also selectively cultivated by some art historians has been both a fascination and frustration for those extrinsic to the process and artists have exposed the intimacy of creativity while acknowledging the role of cognition in creativity. Even the ironic and subversive demise of authorship of the post-modern and electronic age acknowledges, at least indirectly, the value of the artist’s individual participation. However, many contemporary artists have abandoned the hierarchic segregation of the inner realm of the creator and, by combining theoretical and studio practices, brought a reconciliatory tone to the processes of making art and analyzing it. Their works, which are often simultaneously artistic productions and critique of the artistic discourse, make use of visual and textual forms to expose the connection between looking and thinking as the essential attribute to both creating and understanding art. The author’s primary purpose in mentioning van Gogh is most likely to（）.
微信支付 
支付宝支付