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案例分析题（二）某汽车厂为增值税一般纳税人，1998年9月份主要业务情况如下：（1）销售给汽贸公司A型小客车500辆，5.8万元/辆（不含税），因汽贸公司提前支付货款，该汽车厂决定给予5%的现金折扣，并在开出的增值税专用发票上分别注明销售额和折扣额。（2）销售给某使用单位B型小客车10辆，单价为6.8万元（价税合计）；（3）该汽车厂自用A型小客车3辆；（4）外购钢材支付货款560万元，已取得增值税专用发票，购入钢材取得的运输单位开具的普通发票上注明运费2万元，装卸费0.3万元，钢材已验收入库；（5）外购低值易耗品支付价款16万元，取得的增值税专用发票上已注明税款，但其中有1万元因质量不符合要求予以退货；（6）外购机床2台，价值35万元，取得的增值税专用发票上已注明税款；（7）外购自来水支付货款1万元，取得的增值税专用发票上注明税款600元，外购原煤支付货款19.62万元，增值税专用发票上注明税款2.55万元，外购煤气支付货款7万元，增值税专用发票上注明税款1.19万元，外购电力20万元，尚未取得增值税专用发票；（8）该汽车厂将铁路专用线提供给临近企业使用，取得使用费11万元；以专利技术和非专利技术投资入股与另一企业合资，按销售额的一定比例提取转让费，当月共提取转让费8万元；（9）该汽车厂附设的独立核算的营业性饭店当月取得住宿费收入60万元，餐厅收入45万元，卡拉OK歌舞厅收入30万元，厂俱乐部放映电影、录像收入5万元，场租收入1万元。（小客车消费税税率为3%，服务业营业税税率为5%，文化体育业营业税税率为3%，当地娱乐业营业税税率为10%，转让无形资产营业税税率为5%）。根据上述资料，计算分析下列各题： 当月增值税销项税额为（）。
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For centuries, explorers have risked their lives venturing into the unknown for reasons that were to varying degrees economic and nationalistic. Columbus went west to look for better trade routes to the Orient and to promote the greater glory of Spain. Lewis and Clark journeyed into the American wilderness to find out what the U.S. had acquired when it purchased Louisiana, and the Appolo astronauts rocketed to the moon in a dramatic show of technological muscle during the cold war.Although their missions blended commercial and political-military imperatives, the explorers involved all accomplished some significant science by going where no scientists had gone before.Today Mars looms (隐约出的) as humanity’s next great terra incognita (未控明之地). And with doubtful prospects for a short-term financial return, with the cold war a rapidly fading memory and amid a growing emphasis on international cooperation in large space ventures, it is clear that imperatives other than profits or nationalism will have to compel human beings to leave their tracks on the planet’s reddish surface. Could it be that science, which has long played a minor role in exploration, is at last destined to take a leading role The question naturally invites a couple of others: Are there experiments that only human could do on Mars7 Could those experiments provide in- sights profound enough to justify the expense of sending people across interplanetary space.With Mars the scientific stakes are arguably higher than they have ever been. The issue of whether life ever existed on the planet, and whether it persists to this day, has been highlighted by mounting evidence that the Red Planet once had abundant stable, liquid water and by the continuing controversy over suggestions the bacterial fossils rode to Earth on a meteorite (陨石) from Mars. A more conclusive answer about life on Mars, past or present, would give researchers invaluable data about the range of conditions under which a planet can generate the complex chemistry that leads to life. If it could be established that life arose independently on Mars and Earth, the finding would provide the first concrete clues in one of the deepest mysteries in all of science: the prevalence of life in the universe. What is the main goal of sending human missions to Mars（）
在进行地基基础设计时，区别于柔性基础，刚性基础应满足( )。
在税收分配活动中，税法的调整对象是 ( )。
案例分析题（二）某汽车厂为增值税一般纳税人，1998年9月份主要业务情况如下：（1）销售给汽贸公司A型小客车500辆，5.8万元/辆（不含税），因汽贸公司提前支付货款，该汽车厂决定给予5%的现金折扣，并在开出的增值税专用发票上分别注明销售额和折扣额。（2）销售给某使用单位B型小客车10辆，单价为6.8万元（价税合计）；（3）该汽车厂自用A型小客车3辆；（4）外购钢材支付货款560万元，已取得增值税专用发票，购入钢材取得的运输单位开具的普通发票上注明运费2万元，装卸费0.3万元，钢材已验收入库；（5）外购低值易耗品支付价款16万元，取得的增值税专用发票上已注明税款，但其中有1万元因质量不符合要求予以退货；（6）外购机床2台，价值35万元，取得的增值税专用发票上已注明税款；（7）外购自来水支付货款1万元，取得的增值税专用发票上注明税款600元，外购原煤支付货款19.62万元，增值税专用发票上注明税款2.55万元，外购煤气支付货款7万元，增值税专用发票上注明税款1.19万元，外购电力20万元，尚未取得增值税专用发票；（8）该汽车厂将铁路专用线提供给临近企业使用，取得使用费11万元；以专利技术和非专利技术投资入股与另一企业合资，按销售额的一定比例提取转让费，当月共提取转让费8万元；（9）该汽车厂附设的独立核算的营业性饭店当月取得住宿费收入60万元，餐厅收入45万元，卡拉OK歌舞厅收入30万元，厂俱乐部放映电影、录像收入5万元，场租收入1万元。（小客车消费税税率为3%，服务业营业税税率为5%，文化体育业营业税税率为3%，当地娱乐业营业税税率为10%，转让无形资产营业税税率为5%）。根据上述资料，计算分析下列各题： 当月该企业应纳营业税为（）。
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