The National Endowment for the Arts recently released the the results of its “Reading at Risk” survey, which described movement of the American public away from books and literature and toward television and electronic media. According to the survey. “reading is on the decline on every 62.__________ region, within every ethnic group, and at every educational level.“ The day the NEA report released, the U.S. House, in a tie 63.___________ vote, upheld the government's right to obtain bookstore and library records under a provision of the USA Patriot Act. The House proposal would have barred the federal government from demand library records, reading lists, book customer 64.___________ lists and other material in terrorism and intelligence investigations. These two events are completely unrelated to, yet they 65.___________ echo each other in the message they send about the place of books and reading in American culture. At the heart of the NEA survey is the belief in our democratic 66.__________ system depends on leaders who can think critically, analyze texts and writing clearly. All of these are skills promoted by 67.__________ reading and discussing books and literature. At the same time, through a provision of the Patriot Act, the leaders of our country are unconsciously sending the message that reading may be connected to desirable activities that might 68._________ undermine our system of government rather than helping democracy flourish. Our culture's decline in reading begin well before the 69._________ existence of the Patriot Act. During the 1980s' culture wars, school systems across the country pulled some books from library shelves because its content was deemed by parents 70.__________ and teachers to be inappropriate. Now what started in schools across the country is playing itself out on a nation stage and 71.________ is possibly having an impact on the reading habits of the American public. 在62处填写改错内容。
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英国是“新公共管理”运动的发源地之一。1979年撒切尔夫人上台以后,英国保守党政府推行了西欧最激进的政府改革计划,开始这种以注重商业管理技术,引入竞争机制和顾客导向为特征的新公共管理改革。商业管理技术在英国公共部门的引入始于1979年,并以雷纳(Rayner)评审委员会的成立为标志。出身于私人部门的雷纳在内阁中主持一个项目小组,负责对公共部门的绩效进行调查评估;1983年“财政管理创议”启动,建立起一个自动化的信息系统来支持财政管理改革。1987年著名的《下一步》报告(全名是《改变政府管理:下一步行动方案》),提倡采用更多的商业管理手段来改善执行机构,提高公共服务的效率。该报告指出:长期以来,缺乏真正的压力以迫使政府机构改善绩效,提高工作效率;以往所重视的是标准化的程序而忽视公共服务的提供;白厅注重的是高级文官的政策咨询功能而非管理功能。为了解决这些问题,该报告建议把整体的部(委)分解成若干机构,这些机构在主管的部(委)的政策指导下,履行公共服务和有效管理的职责;以管理主义的技术和程序培训职员,并且所有活动都是在一位高级主管的领导下进行。“下一步”机构的创立一开始是零碎的,但发展迅速。“新公共管理”的顾客导向和改善服务的特征,特别明显地体现在1991年梅杰政府的“公民宪章”的白皮书上,而引入市场竞争机制这一特征则明显地体现在1979年以来英国公共公司以及公共机构的私有化浪潮之中,也反映在1992年梅杰政府的“为质量而竞争”的政策文件上。这些措施促使提供公共物品和服务的公共部门接受市场检验;各公共部门之间、公共部门与私人部门之间为公共物品和服务的提供展开竞争,尤其是通过公开投标,赢得竞争并提供优质服务的单位才能生存与发展。新公共管理运动的矛头直接指向()
A. 公共经济范式下的公共管理实践
B. 公共行政范式下的公共管理实践
C. 公共服务范式下的公共管理实践
D. 公共责任范式下的公共管理实践
The National Endowment for the Arts recently released the the results of its “Reading at Risk” survey, which described movement of the American public away from books and literature and toward television and electronic media. According to the survey. “reading is on the decline on every 62.__________ region, within every ethnic group, and at every educational level.“ The day the NEA report released, the U.S. House, in a tie 63.___________ vote, upheld the government's right to obtain bookstore and library records under a provision of the USA Patriot Act. The House proposal would have barred the federal government from demand library records, reading lists, book customer 64.___________ lists and other material in terrorism and intelligence investigations. These two events are completely unrelated to, yet they 65.___________ echo each other in the message they send about the place of books and reading in American culture. At the heart of the NEA survey is the belief in our democratic 66.__________ system depends on leaders who can think critically, analyze texts and writing clearly. All of these are skills promoted by 67.__________ reading and discussing books and literature. At the same time, through a provision of the Patriot Act, the leaders of our country are unconsciously sending the message that reading may be connected to desirable activities that might 68._________ undermine our system of government rather than helping democracy flourish. Our culture's decline in reading begin well before the 69._________ existence of the Patriot Act. During the 1980s' culture wars, school systems across the country pulled some books from library shelves because its content was deemed by parents 70.__________ and teachers to be inappropriate. Now what started in schools across the country is playing itself out on a nation stage and 71.________ is possibly having an impact on the reading habits of the American public. 在68处填写改错内容。
The National Endowment for the Arts recently released the the results of its “Reading at Risk” survey, which described movement of the American public away from books and literature and toward television and electronic media. According to the survey. “reading is on the decline on every 62.__________ region, within every ethnic group, and at every educational level.“ The day the NEA report released, the U.S. House, in a tie 63.___________ vote, upheld the government's right to obtain bookstore and library records under a provision of the USA Patriot Act. The House proposal would have barred the federal government from demand library records, reading lists, book customer 64.___________ lists and other material in terrorism and intelligence investigations. These two events are completely unrelated to, yet they 65.___________ echo each other in the message they send about the place of books and reading in American culture. At the heart of the NEA survey is the belief in our democratic 66.__________ system depends on leaders who can think critically, analyze texts and writing clearly. All of these are skills promoted by 67.__________ reading and discussing books and literature. At the same time, through a provision of the Patriot Act, the leaders of our country are unconsciously sending the message that reading may be connected to desirable activities that might 68._________ undermine our system of government rather than helping democracy flourish. Our culture's decline in reading begin well before the 69._________ existence of the Patriot Act. During the 1980s' culture wars, school systems across the country pulled some books from library shelves because its content was deemed by parents 70.__________ and teachers to be inappropriate. Now what started in schools across the country is playing itself out on a nation stage and 71.________ is possibly having an impact on the reading habits of the American public. 在67处填写改错内容。
某市卷烟厂为增值税一般纳税人,无自制烟丝工艺流程,主要生产M牌卷烟,该品牌卷烟不含税调拨价80元/条(标准条,下同),最高不含税售价90元/条。2014年11月发生如下业务: (1)本月从甲厂(增值税一般纳税人)购进烟丝,取得增值税专用发票,注明价款50万元、增值税8.5万元;接受运输企业(一般纳税人)提供的运输劳务,取得货运增值税专用发票注明金额3万元;购进其他材料,取得增值税专用发票,注明价款40万元、增值税6.8万元,途中由于保管不善,材料丢失2%。 (2)进口一批烟丝,境外成交价格150万元,运至我国境内输入地点起卸前运费20万元,无法确知保险费用;将烟丝从海关监管区运往仓库,发生不含税运费12万元,取得一般纳税人开具的货运增值税专用发票。(3)从烟农手中购进一批烟叶,收购价、价外补贴及烟叶税合计13.2万元,将其委托乙企业加工成烟丝,取得乙企业开具的增值税专用发票,注明加工费2万元。 (4)生产车间领用烟丝生产M牌卷烟。当月按照调拨价向某批发商销售M牌卷烟200箱(标准箱,下同),取得不含税销售额400万元;与某商场签订购销合同,采取赊销方式销售给该商场M牌卷烟50箱,不含税价款100万元,合同约定本月收回50%的货款,由于该商场资金周转问题,卷烟厂本月实际收到40%的货款。 (5)月末盘点时发现,外购烟丝发生非正常损失,成本5.86万元,其中包括运费成本1.86万元。 (6)用上月购进的烟叶研发生产新型雪茄烟,生产成本18万元。本月当地举办全国烟草联谊会,卷烟厂将其中30%作为样品赠送客户。其他资料:期初库存烟丝买价35万元,期末库存烟丝买价20万元;委托加工收回烟丝全部被领用,(烟丝进口关税税率10%)相关发票均已通过主管税务机关认证并在当月抵扣。 根据上述资料,回答下列问题:该卷烟厂当月应缴纳增值税()万元。
A. 12.28
B. 14.47
C. 15.23
D. 30.72