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A young consultant"s life is tiring. A 41 week starts before dawn on Monday, with a rush to the airport and a flight to 42 the client is based. He can 43 to stay in hotels at least three nights a week, gorging on minibar peanuts and gloomily texting a(n) 44 lover. "It"s quite 45 to spend a year living out of a suitcase," sighs one London-based consultant.So the job 46 "insecure overachievers"— a phrase 47 used in the industry—"who are always worried that they haven"t done enough work," jokes a consultant. Some 60-65% of consultants are recent college-leavers. Most 48 within a few years and take more settled jobs elsewhere in the business world, 49 their experience and 50 allow them to slot in several levels 51 their less-travelled counterparts.The elite consultancies have offices in big cities, which is where 52 young people want to live. The best-paid jobs are in places 53 London and New York. Such cities are also where the culture and dating 54 are richest.Such attitudes are frustrating for firms in Portsmouth or Peoria. 55 consultancies benefit from it. They 56 bright young things in the metropolis and then hire out their brains to firms in the sticks. This is one 57 why consultants have to travel so much.The system 58 , more or less, for everyone. Firms in the provinces get to borrow talent they could not 59 hire. And young consultants get to experience life in the real world before returning to the capital to party with their friends at the weekend. They have it all, 60 enough sleep.
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位于县城的某内资原煤生产企业为增值税一般纳税人，2013年10月发生以下业务：(1)购进挖掘机一台，取得的增值税专用发票上注明的价款为60万元，增值税税款为10.2万元；支付运费取得增值税专用发票上注叫增值税0.28万元。(2)购进低值易耗品，取得的增值税专用发票上注明的增值税税额为8万元。(3)开采原煤10000吨。采取分期收款方式销售原煤9000吨，每吨不含税单价500元。购销合同约定，本月应收取1/3的价款，但实际只收取不含税价款120万元。另支付给运输公司(增值税一般纳税人)运费6万元，取得增值税专用发票。(4)为职工宿舍供暖，使用本月开采的原煤200吨；另将本月开采的原煤500吨无偿赠送给某有长期业务往来的客户。(5)销售开采原煤过程中伴采的天然气125干立方米，取得不含税销售额25万元。(6)月末盘点时发现月初购进的低值易耗品的1/5因管理不善而丢失。(说明：取得的相关票据在本月通过主管税务机关认证并申报抵扣；增值税月初留抵税额为0；假设该煤矿所在地原煤的资源税税额为5元/吨，天然气资源税税率为5%。)[问题] 计算该企业2013年10月的增值税进项税额。
地处县城的A建筑装饰材料公司为增值税一般纳税人(属于从事货物生产的单位，同时也具备建筑业施工资质)，2013年10月份发生经营业务如下：(1)承包一项工程，承包合同记载总承包额9000万元，其中建筑劳务费3000万元，建筑、装饰材料6000万元。A建筑装饰材料公司将总承包额的三分之一转包给B安装公司(增值税一般纳税人，属于从事货物生产的单位且具备施工资质)，转包合同记载劳务费1000万元，建筑、装饰材料2000万元。(2)工程所用建筑、装饰材料6000万元中，4000万元由A公司以自产货物提供，2000万元由B公司以自产货物提供。(3)A建筑装饰材料公司购入生产自产货物的原材料，取得的增值税专用发票上注明增值税236万元；支付给运输公司(增值税一般纳税人)相关的运输费用，取得运输业增值税专用发票上注明运费30万元。发票已通过主管税务机关认证。(4)A建筑工程公司内设非独立核算的宾馆，全年取得住宿收入80万元，歌舞厅收入60万元，台球和保龄球收入12万元。(说明：上述业务当月全部完成，相关款项全部结算；当地省政府规定，台球和保龄球适用的营业税税率为5%，其他娱乐业务适用的营业税税率为20%)[问题] A建筑材料公司应缴纳的增值税。
地处县城的A建筑装饰材料公司为增值税一般纳税人(属于从事货物生产的单位，同时也具备建筑业施工资质)，2013年10月份发生经营业务如下：(1)承包一项工程，承包合同记载总承包额9000万元，其中建筑劳务费3000万元，建筑、装饰材料6000万元。A建筑装饰材料公司将总承包额的三分之一转包给B安装公司(增值税一般纳税人，属于从事货物生产的单位且具备施工资质)，转包合同记载劳务费1000万元，建筑、装饰材料2000万元。(2)工程所用建筑、装饰材料6000万元中，4000万元由A公司以自产货物提供，2000万元由B公司以自产货物提供。(3)A建筑装饰材料公司购入生产自产货物的原材料，取得的增值税专用发票上注明增值税236万元；支付给运输公司(增值税一般纳税人)相关的运输费用，取得运输业增值税专用发票上注明运费30万元。发票已通过主管税务机关认证。(4)A建筑工程公司内设非独立核算的宾馆，全年取得住宿收入80万元，歌舞厅收入60万元，台球和保龄球收入12万元。(说明：上述业务当月全部完成，相关款项全部结算；当地省政府规定，台球和保龄球适用的营业税税率为5%，其他娱乐业务适用的营业税税率为20%)[问题] A建筑材料公司承包工程应缴纳的营业税。
"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.
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