题目内容
某卷烟厂为增值税一般纳税人，2009年6月有关业务如下： (1)进口一批煳丝，成交价格8万元，发生境外运费及保险赞2万元，关税税率为20%，缴纳进口环节税金后海关放行，本月生产A品牌卷烟领用10%。 (2)从农民手中收购烟叶，收购价款20万元、运费3万元，缴纳烟叶税4.4万元，并取得收购凭证和运费发票。从某生产企业购进烟丝。取得的防伪税控系统开具的增值税专用发票上注明金额15万元、税额2.55万元，本月生产A品牌卷烟领用40%。从供销社(小规模纳税人)购进烟丝，取得税务机关代开的增值税专用发票，注明不含税金额4万元，本月生产A品牌卷烟领用20%。 (3)销售给专卖商店A品牌卷烟50标准箱，由于货款回笼及时，根据合同规定，给予专卖商店2%折扣，卷烟厂实际取得不含税销售额245万元；支付销货运费7万元，并取得运费发票。 (4)销售4年前购买的厂房取得销售收入1400万元。该厂房购进价格1000万元，净值800万元，由于购买方未按照合同规定支付价款，取得违约金2万元。 (5)销售自己使用过1年的设备取得销售收入1.5万元，该没备原值3万元。已提折旧1万元；销售不需用的外购材料取得销售收入2.34万元，开具普通发票。 (6)用4标准箱A品牌卷烟换取一台厂部接待用商务用车。 假没外购烟丝没有期初余额，供销社主管税务机关未回函确认其烟丝缴纳消费税情况，A品牌卷烟调拨价200元/条，本月取得韵增值税相关票据均符合规定，并在本月认证抵扣。(已知烟丝的消费税率为30%，甲类卷烟的消费税率为56%加150元/标准箱，乙类卷烟的消费税率为36%加150元/标准箱) 根据上述资料回答下列问题： 进口环节应纳税金( )万元。
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TEXT C Elizabeth was fortunate to be born in the lull flush of Renaissance enthusiasm for education. Women had always been educated of course, for had not St. Paul said that women were men’s equals in the possession of a soul But to the old idea that they should be trained in Christian manners and thought was now added a new purpose: to quicken the spirit and train them in the craft and eloquence of the classical authors of Greece and Rome. Critics were not wanting, morbidly obsessed with the weaknesses of the Sex—its love of novelty and inborn tendency to vice—to think women dangerous enough without adding to their subtlety and forwardness; but they were not able to stem the tide. Henry VII’s mother was one of the first to indicate the new trend. She knew enough French to translate "The Mirror of God for the Sinful Soul" and was the patron of Caxton, the first English printer, and a liberal benefactor to the universities. Sir Thomas More’s daughters studied Greek, Latin, philosophy, Astronomy, Physic, Arithmetic, Logic, Rhetoric and Music. In his household women were treated as men’s equals in conversation and wit, and scholars boasted of them in letters to friends abroad. The movement was strengthened from abroad by Catherine of Aragon, Henry VIII’ S Spanish Queen. In the Spain of her childhood ladies were the friends of scholars Vives, one of the most refreshing figures in the history of education, to write a plan of studies for the education of her daughter Mary. This was the heritage into which the sharp-witted child Elizabeth entered. At six years old, it was said, she was precociously intelligent and had as much gravity as if she had been forty. Little is known of her education until her tenth year, when she became the pupil of the Cambridge humanists, Roger Ascham and William Grindall, but she was already learning French and Italian and must have been well grounded in Lation. Ascham helped her to form that beautiful Italian hand she wrote on all special occasions and with him she spent the morning on Greek, first the New Testament and then the classical authors, translating them first into English and then back into the original. The afternoons were given over to Latin, and she also studied Protestant theology, kept up her French and Italian and later learned Spanish. When she was sixteen Ascham wrote:" Her mind has no womanly weakness, her perseverance is equal to that of a man, and her memory long keeps what it quickly picks up." Though it is easy to be cynical about the reputed accomplishments of the great, Elizabeth was notoriously quick and intelligent and had a real love of learning. Even as queen she did not abandon her studies. Some people were against the new education for women because______
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TEXT A Eliot’s interested in poetry in about 1902 with the discovery of Romantic. He had recalled how he was initiated into poetry by Edward Fitzgerald’s Omar Khayyam at the age of fourteen. "It was like a sudden conversion", he said, an "overwhelming introduction to a new world of feeling." From then on, till about his twentieth year of age (1908), he took intensive courses in Byron, Shelley, Keats, Tennyson, Rossetti and Swinburne. It is, no doubt, a period of keen enjoyment...At this period, the poem, or the poetry of a single poet, invades the youthful consciousness and assume complete possession for a time...The frequent result is an outburst of scribbling which we may call imitation...It is not deliberate choice of a poet to mimic, but writing under a kind of daemonic possession by one poet. Thus, the young Eliot started his career with a mind preoccupied by certain Romantic poets. His imitative scribbling survives in the Harvard Eliot Collection, a part of which is published as Poems Written in Early Youth. "A Lyric" (1905), written at Smith Academy and Eliot’ s first poem ever shown to anther’ s eye, is a straightforward and spontaneous overflow of a simple feeling. Modeled on Ben Johnson, the poem expresses a conventional theme, and can be summarized in a single sentence: since time and space are limited, let us love while we can. The hero is totally self-confident, with no Prufrockian self-consciousness. He never thinks of retreat, never recognizes his own limitations, and never experiences the kind of inner struggle, which will so blight the mind of Prufrock. "Song: When we came home across the hill" (1907), written after Eliot entered Harvard College, achieved about the same degree of success. The poem is a lover’s mourning of the loss of love, the passing of passion, and this is done through a simple contrast. The flowers in the field are blooming and flourishing, but those in his lover’s wreath are fading and withering. The point is that, as flowers become waste then they have been plucked, so love passes when it has been consummated. The poem achieves an effect similar to that of Shelley’s "when the lamp is shattered". The form, the dictation and the images are all borrowed. So is the carpe diem theme. In "Song: The Moon- flower Opens" (1909), Eliot makes the flower—love comparison once more and complains that his love is too Cold-hearted and does not have "tropical flowers/With scarlet life for me". In these poem, Eliot is not writing in his own right, but the poets who possessed him are writing through him. He is imitating in the usual sense of the word, having not yet developed his critical sense. It should not be strange to find him at this stage so interested in flowers: the flowers in the wreath, this morning’s flowers, flowers of yesterday, the moonflower which opens to the moth -- not interested in them as symbols, but interested in them as beautiful objects. In these poems, the Romantics did not just work on his imagination; they compelled his imagination to work their way. Though merely fin-de-siecle routines, some of these early poems already embodied Eliot’s mature thinking, and forecasted his later development. "Before Morning" (1908) shows his awareness of the co-habitation of beauty and decay under the same sun and the same sky. "Circle’s Palace" (1909) shows that he already entertained the view of women as emasculating their male victims or sapping their strength. "On a Portrait" (1909) describes women as mysterious and evanescent, existing "beyond the circle of our thought". Despite all these hints of later development, these poems do not represent the Eliot we know. Their voice is the voice of tradition and their style is that of the Romantic period. It seems to me that the early Eliot’s connection with Tennyson is especially interesting, in that Tennyson seems to have foreshadowed Eliot’s own development. Which of the following statement is NOT true of Eliot’s first poem
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