题目内容

某商场系一般纳税人,2008年12月发生以下业务:
(1)采取“以旧换新”方式销售24K纯金钻石项链98条,新项链对外销售价格25000元,旧项链作价13000元,每条项链从消费者手中收取新旧差价款12000元;并以同一方式销售某名牌金表20块,此表对外销售价每块不合税1350元,旧表作价350元。同期赠送业务关系户24K纯金戒指15枚(无同类市场价格),购进原价为3000元/枚;销售包金项链10条,向消费者开出的普通发票金额为50000元;销售镀金项链15条,向消费者开出的普通发票金额为80000元。本期进项税合计14万元。
(2)受托代购一设备,取得增值税专用发票注明设备价款50万元,公司代委托方垫付资金20万元,以原价与委托方结算,并收取代购手续费3万元。
(3)销售农产品,开具增值税专用发票,不含税销售额300万元,由于月末前可将全部货款收回,给购货方的销售折扣比例为5%,实际收到金额285万元。
(4)取得的销售啤酒逾期包装物押金收入25万元(押金期限6个月)。(金银首饰成本利润率为6%)
根据上述问题回答下列问题:
(1)销售金银首饰销项税额为多少万元?
(2)本期业务(1)应该缴纳的销项税多少万元?
(3)本期增值税销项税合计多少万元?
(4)本期应纳增值税合计为多少万元?

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Starbucks knows it cannot ignore its critics. Anti-globalization protesters have occasionally trashed its coffee shops; posh neighborhoods in San Francisco and London have resisted the opening of new branches; and the company is a favorite target of internet critics, on sites like www. ihatestarbucks, com. Mr. Schultz is watchful, but relaxed: "We have to be extremely mindful and sensitive of the public's view of things... Thus far, we've done a pretty good job." Certainly, as reviled icons of American capitalism go, Starbucks is distinctly second division compared with big leaguers like, say, McDonald's.
The reason, argues Mr. Schultz, is that the company has retained a "passion" for coffee and a "sense of humanity". Starbucks buys expensive beans and pays its growers—be they in Guatemala or Ethiopia—an average of 23 % above the market price. A similar benevolence applies to company employees. Where other corporations seek to unload the burden of employee benefits, Starbucks gives all American employees working at least 20 hours a week a package that includes stock options ("Bean Stock") and comprehensive health insurance.
For Mr. Schultz, raised in a Brooklyn public-housing project, this health insurance-which now costs Starbucks more each year than coffee—is a moral obligation. At the age of seven, he came home to find his father, a lorry-driver, in a plaster cast, having slipped and broken an ankle. No insurance, no compensation and now no job.
Hence what amounts to a personal crusade? Most of America's corporate chiefs steer clear of the sensitive topic of health-care reform. Not Mr. Schultz. He makes speeches, lobbies politicians and has even hosted a commercial-free hour of television, arguing for reform. of a system that he thinks is simultaneously socially unjust and a burden on corporate America. Meanwhile the company pays its workers' premiums, even as each year they rise by double-digit percentages. The goal has always been "to build the sort of company that my father was never able to work for." By this he means a company that "remains small even as it gets big", treating its workers as individuals. Starbucks is not alone in its emphasis on "social responsibility", but the other firms Mr. Schultz cites off the top of his head—Timberland, Patagonia, Whole Foods—are much smaller than Starbucks, which has 100,000 employees and 35m customers.
Indeed, size has been an issue from the beginning. Starbucks, named after the first mate in Herman Melville's "Moby Dick", was created in 1971 in Seattle's Pike Place Market by three hippie-ish coffee enthusiasts. Mr. Schuhz, whose first "decent cup of coffee" was in 1979, joined the company only in 1982—and then left it in 1985 after the founding trio, preferring to stay small, took fright at his vision of the future. Inspired by a visit to Milan in 1983, he had envisaged a chain of coffee bars where customers would chat over their espressos and cappuccinos. Following his dream, Mr. Schultz set up a company he called "I1 Giornale", which grew to modest three coffee bars. Then, somehow scraping together $ 3.8m ("I didn't have a dime to my name"), he bought Starbucks from its founders in 1987.
Reality long ago surpassed the dream. Since Starbucks went public in 1992, its stock has soared by some 6,400%

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