题目内容
某商品批发企业为增值税一般纳税人，2011年4月，主管国家税务机关对该企业3月份的纳税情况进行检查。查出部分经济业务及其账务处理情况如下所示：(1)3月1日，采用分期付款形式出售货物一批，售价为10万元，成本价5万元。购销合同规定2011年3月10和4月10日两次付清款项，企业尚未取得货款。其发出货物时的账务处理为：借：库存商品 50000贷：发出商品 50000(2)将本企业自产的商品作为元宵节福利发给本单位员工，售价合计为3万元，成本合计为1万元。其账务处理为：借：应付职工薪酬 10000贷：库存商品 10000(3)处理已使用过的汽车(2009年2月1日购进)一辆，其原价为20万元，取得收入12万元，累计折旧为14万元。其账务处理为：借：固定资产清理 60000累计折旧 140000贷：固定资产 200000借：银行存款 120000贷：固定资产清理 120000(4)2月从农民手中购进的农产品丢失，已知其成本为5万元。其账务处理为：借：待处理财产损益 50000贷：库存商品 50000 下列有关购进免税农产品的进项税额，说法有误的是（）。
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Text 2 Urban life has always involved a balancing of opportunities and rewards against dangers and stress; its motivating force is, in the broadest sense, money. Opportunities to make money mean competition and competition is stressful; it is often most intense in the largest cities, where opportunities are greatest. The presence of huge numbers of people inevitably involves more conflict, more traveling, the overloading of public services and exposure to those deviants and criminals who are drawn to the rich pickings of great cities. Crime has always flourished in the relative anonymity of urban life, but today’s ease of movement makes its control more difficult than ever; there is much evidence that its extent has a direct relationship to the size of communities. City dwellers may become trapped in their homes by the fear of crime around them. As a defence against these developments, city dwellers tend to use various strategies to try and reduce the pressures upon themselves; contacts with other people are generally made brief and impersonal; doors are kept locked; telephone numbers may be ex-directory; journeys outside the home are usually hurried, rather than a source of pleasure. There are other strategies, too, which are positively harmful to the individuals, for example, reducing awareness through drugs or alcohol. Furthermore, all these defensive forms of behavior are harmful to society in general; they cause widespread loneliness and destroy the community’s concern for its members. Lack of informal social contact and indifference to the misfortunes of others, if they are not person- ally known to oneself, are amongst the major causes of urban crime. Inner areas of cities tend to be abandoned by the more successful and left to those who have done badly in the competitive struggle or who belong to minority groups; these people are then geographically trapped be cause so much economic activity has migrated to the suburbs and beyond. Present day architecture and planning have enormously worsened the human problems of urban life. Old established neighborhoods have been ruthlessly swept away, by both public and private organizations, usually to be replaced by huge, ugly, impersonal structures. People have been forced to leave their familiar homes, usually to be rehoused in tower blocks which are drab, inconvenient, and fail to provide any setting for human interaction or support. This destruction of established social structures is the worst possible approach to the difficulties of living in a town or city. Instead, every effort should be made to conserve the human scale of the enviroment, and to retain familiar landmarks. Architectural changes have affected city life by ______.
某上市企业为增值税一般纳税人，2011年3月发生下列经济事项(设定该省规定允许按原值一次扣除20%，契税税率5%)：(1)销售货物收入2000000元，其中免税收入30000元。(2)接受某客户的房产投资入股，房产市场价值为100万元。(3)该企业将自有房产与另一企业交换，原值600万元，支付对方差价款200万元。(4)获得政府相关部门批准的土地一块，缴纳土地出让金200万元。 该企业当月需要缴纳的契税共计为（）万元。
Questions 22～25 are based on the following monologue newspaper report. What was then the attitude of the department store in this legal case
纳税期限是指纳税人按照税法规定缴纳税款的期限，纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定，不能按照固定期限纳税的，可以按次纳税。 ( )
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