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If you live or plan to travel where Lyme disease is a problem, there are important facts you should know. For example, you can get bitten by the tick ( 扁虱) that carries the disease while out gardening, walking, even playing with your dog. And, if you don’t have any early symptoms, you might not know you have Lyme disease. You could be one of the few people who develop serious health problems. Left untreated, Lyme disease can lead to potentially serious joint and neurological (神经病的) conditions. Why put yourself or your family at risk Now, there’s a vaccine (疫苗) that has been shown to be safe and effective in preventing Lyme disease. It’s called LYMErix. New LYMErix for people 15 to 70. As with any vaccine, LYMErix may not protect 100% of individuals. LYMErix may be associated with local reactions including redness and swelling, flu-like symptoms. Ask your doctor about new LYMErix, or call toll free 1-888-LYMERIX, ext 200 for information. Now is the time to begin building protection for yourself and your family for the upcoming season. Call your doctor today. Lyme disease may lead to ______ if it is not treated.

A) death
B. C) redness
C. B) joint and neurological conditions
D) swelling

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某贸易公司2011年10月25日从外地某钢铁厂购进罗纹钢一批,钢铁厂于当日开具增值税专用发票并将发票联和抵扣联交给贸易公司业务人员。2011年11月4日贸易公司业务人员在返程途中被盗,将增值税专用发票的发票联和抵扣联丢失。因此项购销业务涉及金额巨大,贸易公司当即于2011年11月5日派相关人员去钢铁厂进行沟通,说明情况并希望钢铁厂再开一张相同金额的增值税专用发票,钢铁厂财务人员拒绝另行开具增值税专用发票。 问题: (1)钢铁厂为什么拒绝另行开具增值税专用发票 (2)贸易公司在钢铁厂不另开增值税专用发票的情况下,怎样才能取得此项业务的增值税进项税额抵扣凭证 (3)贸易公司最迟应何时办妥各项相关手续,才能保证此项业务的进项税额可以抵扣

A公司是汽车生产厂,2011年8月与B公司、C公司合资成立了一家汽车经营公司。三方约定,A公司以其制造的50辆小轿车作为投资,B公司以其闲置的厂房投资,C公司以500万元现金作为投资。A公司该品牌小轿车本月平均售价为12万元/辆,最高售价为12.8万元/辆,生产成本为9.8万元/辆,投资时评估价格为12万元/辆,该品牌小轿车消费税税率5%;B公司的闲置厂房为企业于2004年购入,原值和计税基础均为500万元,已经计提折旧150万元,税法与会计采用同样的折旧年限和计提折旧的方法,公允价值和评估价值均为500万元。三方约定,C公司每年可以分取40万元的固定利润,不承担投资风险。假设A公司当月无进项税额。 问题: (1)A公司这笔投资业务需要缴纳多少增值税、消费税、企业所得税 (2)B公司这笔投资业务需要缴纳多少营业税、土地增值税、企业所得税 (3)C公司这笔投资业务如何进行税务处理

If you live or plan to travel where Lyme disease is a problem, there are important facts you should know. For example, you can get bitten by the tick ( 扁虱) that carries the disease while out gardening, walking, even playing with your dog. And, if you don’t have any early symptoms, you might not know you have Lyme disease. You could be one of the few people who develop serious health problems. Left untreated, Lyme disease can lead to potentially serious joint and neurological (神经病的) conditions. Why put yourself or your family at risk Now, there’s a vaccine (疫苗) that has been shown to be safe and effective in preventing Lyme disease. It’s called LYMErix. New LYMErix for people 15 to 70. As with any vaccine, LYMErix may not protect 100% of individuals. LYMErix may be associated with local reactions including redness and swelling, flu-like symptoms. Ask your doctor about new LYMErix, or call toll free 1-888-LYMERIX, ext 200 for information. Now is the time to begin building protection for yourself and your family for the upcoming season. Call your doctor today. Just as any other vaccine, LYMErix may also have some side effects such as ______.

A) backache
B. C) stomachache
C. B) fever and coughing
D) serious headache

某省国家税务局在2011年4月对食品生产企业2010年增值税缴纳情况进行专项稽查,根据计划部署,要求各个相关企业于2011年3月底前进行自查,并将自查报告以书面报告形式报所在县(或市)税务稽查局。 2011年2月18日某县食品生产企业的财务人员找到信达税务师事务所的执业注册税务师张鑫,要求对企业的增值税缴纳情况进行代理审查,出具增值税纳税情况鉴证报告,并代为撰写向县税务稽查局的自查报告,同时表示此项业务的报酬可以不通过税务师事务所而直接付给张鑫个人。 按照注册税务师执业的有关要求签订协议后,张鑫及其辅助人员于2011年2月18日~2011年2月28日对该食品生产企业2010年增值税纳税情况进行审核,发现该超市经常从农民、集贸市场的小商贩处购进农产品,开具了农产品收购发票,抵扣了进项税额;购进原材料和销售产品取得的运输发票上有分别注明运费和装卸费的,也有将运费和装卸费合在一起开为“运杂费”的,企业都抵扣了进项税额。 问题: (1)张鑫能否代食品生产企业撰写向县税务稽查局的自查报告为什么 (2)此项业务张鑫能否个人收款并简述理由。 (3)食品生产企业增值税缴纳中存在何种问题 (4)食品生产企业负责人要求张鑫在鉴证报告和自查报告中对企业存在的问题不予反映,张鑫在执业时应如何处理 (5)如果张鑫在代其出具自查报告和鉴证报告时未如实反映上述问题,造成食品生产企业少纳增值税,双方应当承担何种责任

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