题目内容
某出口企业系增值税一般纳税人，出口业务适用“免抵退”税政策，其生产的产品适用增值税税率为17%，出口退税率为11%。2013年10月份生产销售情况如下： (1)采购一批原材料，取得的增值税专用发票上注明价款为1600000元，增值税税款为272000元，材料已入库，款项已经支付。 (2)本月内销货物取得不含增值税销售额为273411.76元，款项已经收到。 (3)本月出口货物的销售额为1436000元(出口货物离岸价格)，款项尚未收到。 [问题] 假设上期留抵税额为0，根据以上资料，计算当期应纳或应退增值税税额，并作出相关会计处理。
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Many women feel additional stress when they must decide what they feel is best for their families or what is best for their career. Lawyer Lisa Kay Bennett is 1 searching for a job. Ms. Bennett has fourteen years of experience as a Federal judge clerk. 2 , after sending fifty resumes to various firms and companies, she has received only two 3 for low-paying positions. The problem is the fact that this highly 4 lawyer took seven years off to 5 her children.According to Sylvia Hewlett, president of the Center for Work-Life Policy, 6 a woman takes time off to care for children or an older parent, 7 tend to "see these people as less than fully 8 . It"s as though their identity is 9 ."This circumstance only increases the work-life balance 10 experienced by many women employees.Research 11 by the Kenexa Research Institute (KRI), a division of Kenexa, 12 how male and female workers perceive work-life balance and found that women are more 13 than men in how they perceive 14 their companies make to help them balance work and life responsibilities. The report is 15 on the analysis of data drawn from a 16 sample of 10,000 U.S. workers who were the 17 of WorkTrends, KRI"s annual survey of worker 18 .The results indicated a shift 19 women"s perceptions about work-fife balance. In the past, women often found it more difficult to 20 balance due to the fierce competition at work and demands at home.
"Young people ought not to be idle. It is very bad for them," said Margaret Thatcher many years ago. She was right: there are few worse things 21 society can do to its young 22 to leave them in uncertainty. Those who start their 23 on the unemployment pension are more likely to have lower wages and more spells of joblessness 24 in life, 25 they lose out on the chance to 26 skills and serf-confidence in their formative years. 27 more young people are idle than ever. 28 how you measure them, the number of young people without a job is nearly as large as the population of America. Two factors 29 a big part. First, the long slowdown in the West has reduced 30 for labour, and it is easier to 31 hiring young people than it is to fire older workers. Second, in emerging economies population growth is fastest in countries withdysfunctional(失调的) labour markets, 32 India and Egypt.The most obvious way to 33 this problem is to reignite growth. That is easier said than done in a world plagued by debt, and is anyway only a 34 answer. The countries where the problem is worst suffered from high youth unemployment 35 their economies were growing. 36 the recession companies have continued to complain that they cannot find young people with the right skills. This 37 the importance of two other 38 : reforming labour markets and improving education. These are 39 prescriptions, but ones that need to be 40 with both a new vigour and a new twist.
Many women feel additional stress when they must decide what they feel is best for their families or what is best for their career. Lawyer Lisa Kay Bennett is 1 searching for a job. Ms. Bennett has fourteen years of experience as a Federal judge clerk. 2 , after sending fifty resumes to various firms and companies, she has received only two 3 for low-paying positions. The problem is the fact that this highly 4 lawyer took seven years off to 5 her children.According to Sylvia Hewlett, president of the Center for Work-Life Policy, 6 a woman takes time off to care for children or an older parent, 7 tend to "see these people as less than fully 8 . It"s as though their identity is 9 ."This circumstance only increases the work-life balance 10 experienced by many women employees.Research 11 by the Kenexa Research Institute (KRI), a division of Kenexa, 12 how male and female workers perceive work-life balance and found that women are more 13 than men in how they perceive 14 their companies make to help them balance work and life responsibilities. The report is 15 on the analysis of data drawn from a 16 sample of 10,000 U.S. workers who were the 17 of WorkTrends, KRI"s annual survey of worker 18 .The results indicated a shift 19 women"s perceptions about work-fife balance. In the past, women often found it more difficult to 20 balance due to the fierce competition at work and demands at home.
某旅游开发有限公司2013年8月1日开业，当月发生有关业务及收入如下：(1)旅游景点门票收入300万元；(2)景区索道客运收入80万元；(3)民俗文化村项目表演收入50万元；(4)与甲企业签订合作经营协议：以景区内价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属旅游公司所有)，按照约定旅游公司每月收取20万元的固定收入；(5)与乙企业签订协议，准予其生产的旅游产品进入公司非独立核算的商店(增值税小规模纳税人)销售，一次性收取进场费10万元，当月该产品零售收入8万元，开具旅游公司普通发票。[问题] 计算民俗文化村表演收入应缴纳的营业税；
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