题目内容
某市甲木制品厂为增值税一般纳税人，2013年8月发生以下业务： (1)从某林场收购自产原木一批，收购凭证上注明收购价款200000元; (2)该厂将收购的原木从收购地直接运往异地的乙加工厂生产加工实木复合地板，实木复合地板加工完毕，支付了加工费，取得乙加工厂防伪税控系统开具的增值税专用发票(当月认证)，注明加工费90000元，代垫辅料价值9600元，乙加工厂当地无同类产品市场价格。收回实木地板验收入库，支付给运输单位的运输费用12000元，取得公路内河货物运输业统一发票; (3)本月内将委托加工收回的实木复合地板全部直接批发售出，开具增值税专用发票注明销售额400000元; (4)从另一木制品厂购入未经涂饰的实木地板一批，取得对方开具的增值税专用发票上注明价款为500000元，全部加工成漆饰实木地板出售，取得不含税收入900000元; (5)月末盘存发现上月从农业生产者手中购进的原木因管理不善腐烂变质，成本48150元(其中含分摊的运输费用4650元); (6)本月销售用实木地板的下脚料生产的木制一次性筷子10箱，每箱不含税销售额5000元; (7)将使用过一年的两辆进口小汽车销售，原购进总价为60万元，开具普通发票上注明价款共计32万元。(实木地板的消费税税率为5%，成本利润率是5%;木制一次性筷子的消费税税率为5%)根据上述资料，回答下列问题： 甲木制品厂应纳增值税为( )元。
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Americans no longer expect public figures, whether in speech or in writing, to command the English language with skill and gift. Nor do they aspire to such command themselves. In his latest book, Doing Our Own Thing: The Degradation of Language and Music and Why we should, Like, Cure, John Mcwhorter, a linguist and controversialist of mixed liberal and conservative views, see the triumph of 1960s counter-culture as responsible for the decline of formal English. Blaming the permissive 1960s is nothing new, but this is not yet another criticism against the decline in education. Mr. Mcwhorter"s an academic specialty is language history and change, and he sees the gradual disappearance of "whom" , for example, to be natural and no more regrettable than the loss the case-endings of Old English. But the cult of the authentic and the personal, "doing our own thing," has spelt the death of formal speech, writing, poetry and music. While even the modestly educated sought an elevated tone when they put pen to paper before the 1960"s even the most well regarded writing since then has sought to capture spoken English on the page. Equally, in poetry, the highly personal, performative genre is the only form that could claim real liveliness. In both oral and written English,talkingis triumphing over speaking, spontaneity over craft. Illustrated with an entertaining array of examples from both high and low culture, the trend that Mr. Mcwhorter documents is unmistakable. But it is less clear, to take the question of his subtitle, why we should, like, care. As a linguist, he acknowledges that all varieties of human language, including non-standard ones like Black English, can be powerfully expressive—there exists no language or dialect in the world that cannot convey complex ideas. He is not arguing, as many do, that we can no longer think straight because we do not talk proper. Russians have a deep love for their own language and carry chunks of memorized poetry in their heads, while Italian politicians tend to elaborate speech that would seem old-fashioned to most English-speakers. Mr. Mcwhorter acknowledges that formal language is not strictly necessary, and proposes no radical educational reforms—he is really grieving over the loss of something beautiful more than useful. We now take our English "on paper plates instead of china". A shame, perhaps, but probably an inevitable one. To which of the following statements would McWhorter most likely agree
根据资料，回答问题： 某商贸企业为增值税一般纳税人，从事商品批发、零售、进口和经营娱乐中心等业务。2013年9月有关业务如下： (1)委托某手表厂生产高档镶金手表100块，提供纯金1400克，账面成本569000元;手表厂提供辅助材料，共收取加工费和辅助材料费不含税320000元，并开具增值税专用发票;受托方无同类产品售价，该手表厂依法代收代缴了消费税;该批手表收回后，商贸企业定价每块不含税28900元，本期售出28块; (2)从国外进口一辆小轿车，作为企业销售接待用车，海关审定的关税完税价格18万元，从韩国购进一辆长度为10米的商用客车自用，离岸价为120万元，到我国海关起卸地前的运保费为9万元; (3)从国内采购商品，取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额7.65万元;购货过程中发生运输费用4万元、装卸费1万元，取得运输部门开具的运费发票; (4)本月再次购进税控系统专用设备一批，取得增值税专用发票注明价款5000元，增值税税额850元;从农业生产者手中购进免税农产品，收购金额22万元，开具合法收购凭证;运输农产品支付运费1万元并取得运费发票; (5)娱乐中心取得舞厅娱乐收入45万元，领用上月收购的免税农产品在舞厅供客人消费(领用上月已抵扣了进项税额的免税农产品成本为8万元)，取得收入25万元，销售啤酒等小食品取得收入31万元，啤酒等小食品是上月从一般纳税人处购进，购进成本为22万元; (6)上月销售的一块劳力士手表因质量问题被顾客退回，该商贸公司退给顾客货款37万元，并开具红字普通发票;商贸公司将其退给代理商家，取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元; (7)取得啤酒的逾期包装物押金25万元; (8)受托代销某品牌服装，本期取得代销不含税收入19.36万元，与委托方进行结算，取得增值税专用发票上注明税额1.24万元。 (本期进口关税税率为30%，小汽车消费税税率是5%，手表的消费税税率是20%，娱乐中心的营业税税率是20%，当月取得的相关票据符合税法规定，并在当月通过认证和抵扣) 该商贸企业进口车辆应纳进口环节税金( )万元。
Questions 66 - 70 are based on the following reading passage. You are going to read a list of headings and a text about E-Commerce. Choose the most suitable headings from the list A-F for each numbered paragraph(66 - 70). The first and last paragraphs of the text are not numbered. There is one extra heading which you do not need to use.A. History of E-CommerceB. The function of E-CommerceC. Disadvantages of E-CommerceD. Economic ImpactE. Advantages of E-CommerceF. The Future of E-Commerce Electronic commerce or E-Commerce has developed very rapidly in the last few years and has left some people wondering what it is all about. " Most people think E-Commerce is just about buying and selling things over the Internet. " E-Commerce is a broad term describing the electronic exchange of business data between two or more organizations" computers. Some examples might be the electronic filing of your income tax return, on-line services like Prodigy, and on-line billing for services or products received. E-Commerce also includes buying and selling any item over the Internet , electronic fund transfer, smart cards, and all other methods of conducting business over digital net-works.【R11】______ Electronic commerce was built on a foundation that was started more than 125 years ago with Western Union"s money transfer as an example of telegraph technology. In the early 1900s the advent of credit cards as a payment system revolutionized the process of automated commerce functions. In the mid 1980s the introduction of the ATM card was the latest improvement to electronic commerce. The Internet was conceived in 1969 when the Department of Defense began funding the research of computer networking. The Internet, as a means for commerce, did not become reality until the 1990s. Before this time, it was mainly a tool for the army, and a research device for some American universities. Its popularity grew when it proved to become a fast and efficient means to conduct long distance transactions, as well as an effective way to distribute information.【R12】______ Clearly, E-Commerce will change the face of business forever. Companies that are thousands of miles away can complete business transactions in a matter of seconds as well as exchange information. Without a doubt, the Internet is ushering in an era of sweeping change that will leave no business or industry untouched. In just three years, the Net has gone from a playground for nerds into a vast communications and trading center where some 90 million people swap information or do deals around the world.【R13】______ The primary advantage that E-Commerce possesses is speed. The Internet and World Wide Web give businesses opportunities to exchange messages or complete transactions almost instantaneously. By using the Internet, marketing, distribution, personnel, phone, postage and printing costs, among many others, can he reduced. You can start doing business in cyberspace for as little as $ 100. Cyberspace knows no national boundaries. That means you can do business all over the world as easily as you can in your own neighborhood.【R14】______ A potential source of trouble is customer concerns with privacy and security. The concern regarding Internet security and privacy is that unscrupulous hackers can capture credit card or checking account data as it is transferred or break into computers that hold the same information. E-Commerce is based on the assumption that the participants will pay for what they buy. There has been a noted reluctance among Internet users to actually pay, particularly for the digital goods and services. As a result, much of the current business on the Internet is funded using business models other than user-pays, primarily advertising and sponsorship.【R15】______ Rest assured the future of E-Commerce is intact and ever changing. "Like electricity, antibiotics, or the car, the Internet is a revolutionary technology. " It is quite evident that E-Commerce is only gaining speed. With Internet traffic doubling every 100 days the digital economy is alive and growing. The huge growth of virtual communities is causing shifts in economic power from large corporations to smaller businesses. With many of the technological advances in the banking, on-line trading and retail industries, E-Commerce will soon become the foundation of our life just as radio, telephone and television have in the past. With the steady growth of the Internet, and the fact that every year more and more families are plugging in and surfing the web, can a company survive without the use of the Internet and E-Com-merce Probably, but not for long. The Internet and E-Commerce are here to stay, so businesses can either change with the times, or get left behind. The choice is theirs to make. 【R12】
某汽车制造企业(以下简称甲企业)为增值税一般纳税人，主要经营小汽车制造业务，并生产销售自产小汽车轮胎。2013年7月发生以下业务： (1)购进一批材料，增值税专用发票注明价款45万元，全部移送用于委托乙企业加工生产小汽车轮胎1000个，支付不含税加工费10万元;本月中旬加工完毕，全部收回，乙企业已代收代缴了消费税(乙企业当月没有同类产品市场售价)。本月将委托加工收回的小汽车轮胎80%用于继续生产A型小汽车。 (2)本月采取分期收款方式以市场均价销售A型小汽车500辆，双方签订合同规定分三期收款，本月收取全部货款的50%;采取预收款方式以市场均价销售150辆A型小汽车，约定8月20号向购货方发出A型小汽车150辆;另外将3辆A型小汽车用于抵偿债务，2辆A型小汽车用于奖励企业内有突出贡献的研发人员。 (3)向某汽车轮胎专卖店销售小汽车轮胎2000个，开具普通发票，取得含税收入93.6万元，另收取品牌使用费5.85万元、包装物租金2.34万元。 (4)本月将2辆研发的新型B型小汽车用于广告样品，B型小汽车无同类产品售价，生产B型小汽车的成本为15万元/辆。说明：A型小汽车市场不含税均价为18万元/辆，不含税最高售价为20万元/辆。小汽车轮胎消费税税率为3%，A型小汽车消费税税率为5%，B型小汽车消费税税率为9%，B型小汽车成本利润率为8%。 甲企业本月A型小汽车应缴纳的消费税为( )万元。
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