题目内容

红星酒厂为增值税一般纳税人,以生产粮食白酒为主。2006年10月份购销业务如下: 外购业务: (1)从县粮库购进玉米一批,取得增值税专用发票注明税款为39000元,货物已验收入库; (2)外购低值易耗品一批,取得增值税专用发票上注明价款10000元,税额为1700元,货物已验收入库; (3)从农业生产者手中收购玉米100000元,开具收购专用发票,货物已验收入库; (4)从小规模纳税人购进机器修理用配件5000元; (5)购进煤炭100吨,增值税专用发票注明价款12000元,税额为1560元; (6)外购生产用机器设备一台,价款1200000元,增值税专用发票注明的税额为 204000元。销售业务: (1)销售给某批发站散装白酒200吨,不含税销售额600000元; (2)销售给某批发企业55度瓶装白酒25吨,每吨3456元,不含税销售额86400元; (3)销售给消费者个人39度散装白酒2000斤,每斤含税价2元,计4000元;瓶酒2箱,每箱40斤,含税价120元,计240元; (4)没收2000年包装物押金11700元; (5)本月销售白酒共收取包装物押金2340元。 根据上述业务回答下列问题: 本月应纳增值税税额为( )元。

A. 55686
B. 62234
C. 64592
D. 62384

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Information channeling is undergoing remarkable progress in various sectors of society in industrial activities, public services and, more recently, in daily living.In the sector of industrial activities, automation is continuing with the aim of increasing productivity--introduction of computers for process control by the manufacturing industry, and introduction of numerically controlled machine tools, industrial robots, computer-aided design systems and, more recently, flexible manufacturing system by processing and assembling industries.(46) Meanwhile, in offices rapid office automation is presently in progress, stimulated by the popular acceptance of computerized systems, expansion of communications networks and the remarkable technological progress achieved in related equipment such as Japanese word processors. Rapid automation and efficiency improvement are also being achieved in the sector of commodity distribution through the introduction of advanced point of sales systems.Information channeling is being utilized actively in the field of public services. (47) For example, large capacity computers were introduced from an early stage for the control of railway trains and for extending seat reservation services, and more recently diagnostic systems utilizing computers have become commonplace in medical care. (48) To cope with the steady shift toward an aging society, research is in progress to develop technologies related to medical information systems with the aim of improving efficiency in medical services. Regarding education, computerized systems including the CAI (computer assisted instruction) system and CMI (computer managed instruction) system are presently being put to trial operation.In the sector of administration, efficiency of clerical work is being improved through the introduction of computers, and huge volumes of administrative data are more recently being stored in data base systems. (49) In the wake of these moves, computers have become indispensable for advancing large-scale R&D (research and development) projects as in connection with space development and atomic power development, and also in the field of basic research in life science.Daily living is also a sector in which information channeling is taking firm root. (50) To cope with civilian needs for more convenience in home living and in order to meet the needs raised by growing diversification of lifestyle, active research is presently in progress to develop and commercialize new media incorporating sophisticated data processing functions for use in addition to existing media involving the television, radio and telephone. In concert, research is being directed at developing technologies related ’to automation in the home. To cope with the steady shift toward an aging society, research is in progress to develop technologies related to medical information systems with the aim of improving efficiency in medical services.

新股发行人报送的申请文件应为只要求在指定报刊或网站披露的文件。( )

A. 对
B. 错

上网定价发行与网下配售相结合的增发方式,是网上通过向机构投资者询价确定发行价格配售,同时网下对公众投资者定价发行。( )

A. 对
B. 错

内地企业在中国香港发行股票并上市,无论任何时候,公众人士持有的股份须占发行人已发行股本至少35%。( )

A. 对
B. 错

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