题目内容
某电器专卖店(一般纳税人)2009年8月发生下列购销业务： (1)销售空调机300台，每台零售价格3000元，商场派人负责安装，每台收取安装费200元； (2)采取有奖销售方式销售电冰箱100台，每台零售价格2800元；将外购的50只石英手表对外投资，市场零售价格为每只200元； (3)以预收款方式销售20台空调机，每台3000元(含增值税)，按60000元金额开具普通发票，因供货商的原因本期未能向客户交货； (4)将本专卖店自用1年的小汽车一辆，账面原价160000元，已提折旧30000元，以180000元的价格售出； (5)购进空调机200台，取得增值税专用发票注明价款420000元，已通过认证，货款已支付；另支付运输费20000元，运输企业开具的货票上注明运费15000元，建设基金1000元，装卸费 2000元，保险费2000元； (6)购进电冰箱150台，取得增值税专用发票注明价款300000元，已通过认证，因资金周转困难只支付厂商70%的货款，余款在下月初支付；将上月外购10台冰箱作为福利奖励优秀职工；另将上月外购10台冰箱用于新建职工宿舍，近期同类冰箱含税售价2340元/台。 要求：根据上述资料回答下列问题： 计算该企业当期准予抵扣的进项税合计为( )元。
查看答案
搜索结果不匹配？点我反馈
更多问题
The distinction between making art and thinking and writing about it should imply neither a mutual exclusiveness nor a hierarchic differentiation of these processes. Leonardo demonstrated that producing art and theorizing about Line it need not be antithetically opposed activities and that meaningful contributions can be achieved successfully in more than one field. Inexplicably, few theorists have built as memorable architectural structures as his and even fewer artists have been entrusted with the directorship of an influential art institution. Unfortunately, as theory and practice became more specialized in the modernera and their operational framework clearly defined both in the cultural milieu and the educational process, their independent paths and boundaries have curtailed possibilities of interaction. The creations of categories and divisions have further emphasized highly individualized idiosyncrasies and, by exposing differences, diminished the value of a unifying artistic vocabulary. The transformative cultural process of the last decades has critically examined the artificial separations between theoretical and studio practices and disclosed viable connections between making, writing, thinking, looking and talking about art. The recent dialogue between the various components of the artistic discourse has recognized the common denominators shared by theoretical analyses and artistic production, one of which is clearly exposed by the argument that the central objective of the theorist and artist is to unmask and understand artistic meanings in painting or text. The notion that "true" art is the product of individuals who are incapable of in-depth understanding, in stark contrast to erudite, restrained and controlled scholars, is an outdated model. The assumption that artists make art but cannot or do not have to talk or write about it and that theorists rarely know anything about the creative process, has been consistently refuted by the many texts written from Leonardo da Vinci to Mary Kelly. Even van Gogh, a martyr of the stereotypical "misunderstood genius," whose artistic career has been distorted by scores of films and books, wrote with lucidity and insight about art and his work. Apparently, the "mystery" of the creative process, jealously protected by artists but also selectively cultivated by some art historians has been both a fascination and frustration for those extrinsic to the process and artists have exposed the intimacy of creativity while acknowledging the role of cognition in creativity. Even the ironic and subversive demise of authorship of the post-modern and electronic age acknowledges, at least indirectly, the value of the artist’s individual participation. However, many contemporary artists have abandoned the hierarchic segregation of the inner realm of the creator and, by combining theoretical and studio practices, brought a reconciliatory tone to the processes of making art and analyzing it. Their works, which are often simultaneously artistic productions and critique of the artistic discourse, make use of visual and textual forms to expose the connection between looking and thinking as the essential attribute to both creating and understanding art. Which of the following best states the author’s main point about artists who have abandoned the hierarchical distinction between art and theory（）
甲为生产企业，乙为运输企业，丙为商业零售企业。甲和丙企业均为增值税一般纳税人，销售货物的税率为17%。2009年9月三家企业分别发生以下业务： (1)甲企业售给丙企业一批货物，采用委托银行收款方式结算，货物已发出并办妥托收手续。开具的防伪税控系统增值税专用发票上注明的销售额30万元，税金5.1万元。丙企业当月付款60%，其余下月付清，本月专用发票已经税务机关认证。该货物由乙企业负责运输，乙企业收取运输费用0.5万元，按合同规定，该款项应由丙企业承担，但是由甲企业代垫运费，甲将抬头为丙企业的运输发票转交给丙企业，丙企业已将运费付给了甲企业； (2)甲企业当月购进一批生产用原材料，由乙企业负责运输，已支付货款和运费，取得经税务机关认证的防伪税控系统增值税专用发票上注明的货物钔售额20万元，税金3.4万元，货已入库。取得乙企业的运输发票上注明运输费0.7万元，装卸费0.08万元，保险费0.02万元； (3)甲企业从丙企业购进货物，取得经税务机关认证的防伪税控系统专用发票上注明的销售额5万元，税金0.85万元；甲企业将上月外购账面成本为4万元的货物发给职工使用； (4)因质量问题，丙企业退回上月从甲企业的购进货物50件，每件不含税价0.08万元(已抵扣过进项税)，丙取得的税务机关开具的进货退出证明单，退货手续符合规定； (5)本月10日甲企业又以销售折扣方式卖给丙一批货物，开具防伪税控系统专用发票上注明销售额18万元，合同约定的折扣规定是5/10、2/ 20、N/30。丙企业提货后于本月18日就全部付清了货款，并将专用发票到税务机关认证。该货物由乙企业负责运输，甲企业支付给乙企业的运费为0.3万元，尚未取得运输发票； (6)丙企业以分期收款方式销售货物，按照合同约定总价款为87.75万元，本月收取40%的价款，丙企业取得零售收入35.1万元。 (7)甲企业以还本方式销售自产货物，取得零售收入1.17元，成本为1万元，1年后还本。 (8)甲企业本月购进税控收款机抵扣信息的扫描器具一批，取得普通发票注明价款为3000元。 要求：根据上述资料回答下列问题： 甲企业以还本方式销售货物应计算的销项税为( )万元。
Jack Kerouac was neither a demon nor a saint but a（）, notably gentle, deeply conflicted and finally self-destructive person whose dream from childhood was to be a writer.
Hydrothermal vents along the mid-ocean ridges host ephemeral ecosystems of diverse fauna, including several crustacean species, some of which undergo development as larvae up to 1,000 meters above and 100 kilometers away from the vents. For example, vent crab Bythograea thermydron (at stage of larvae) possess image-forming compound eyes with a visual pigment sensitive to the blue light of upper oceanic waters. As these larvae metamorphose into adulthood and begin to descend to and settle at the vents, they lose their imageforming optics and develop highsensitivity naked-retina eyes. With maturation,the spectral absorbance of the visual pigment in these eyes also shifts towards longer wavelengths and this progressive visual metamorphosis trades imaging for increased sensitivity, and changes spectral sensitivity to the dim, longer wavelengths of light existing at the bottom of the ocean. As hydrothermal vents produce light, vision may supplement thermal and chemical senses to orient post-larval settlement at vent sites. It may be inferred from the passage that the larval environment which surrounds the vent crab Bythograea thermydron differs from its adult environment in that it（）.
微信支付 
支付宝支付