Questions 16 to 20 are based on the following passage. In a time of low academic achievement by children in the United States, many Americans are turning to Japan, a country of high academic achievement and economic success, for possible answers. However, the answers provided by Japanese preschools are not the ones Americans expected to find. In most Japanese preschools, surprisingly little emphasis is put on academic instruction. In one investigation, 300 Japanese and 210 American preschool teachers, child development specialists, and parents were asked about various aspects of early childhood education. Only 2 percent of the Japanese respondents (答问卷者) listed “to give children a good start academically” as one of their top three reasons for a society to have preschools. In contrast, over half the American respondents chose this as one of their top three choices. To prepare children for successful careers in first grade and beyond, Japanese schools do not teach reading, writing, and mathematics, but rather skills such as persistence, concentration, and the ability to function as a member of a group. The vast majority of young Japanese children are taught to read at home by their parents. In the recent comparison of Japanese and American preschool education, 91 percent of Japanese respondents chose providing children with a group experience as one of their top three reasons for a society to have preschools. Sixty-two percent of the more individually oriented (强调个性发展的) Americans listed group experience as one of their top three choices. An emphasis on the importance of the group seen in Japanese early childhood education continues into elementary school education. Like in America, there is diversity in Japanese early childhood education. Some Japanese kindergartens have specific aims, such as early musical training or potential development. In large cities, some kindergartens are attached to universities that have elementary and secondary schools. Some Japanese parents believe that if their young children attend a university-based program, it will increase the children’s chances of eventually being admitted to top-rated schools and universities. Several more progressive programs have introduced free play as a way out for the heavy intellectualizing in some Japanese kindergartens. In Japan’s preschool education, the focus is on ()
A. preparing children academically
B. developing children’s artistic interests
C. tapping children’s potential
D. shaping children’s character
张刚,男,35岁,职业高中毕业,原是国有企业东风化工厂电工,业余时间爱好电子制作和维修。失业半年多,已办理了就业失业登记证。失业后,张刚参加了不少职业技能培训,并找了不少单位,但都因工资低、工作不合适等原因辞职了。 一天,张刚来到了社区劳动保障服务站咨询职业培训事项,协理员老赵热情地接待了他。在听完张刚讲述自己的情况后,老赵对他说:“你有没有想过自己创业,当老板?”张刚反问道:“我一无资金,二无经营场地,三无经验,自己怎么创业当老板啊?不可能啊!”。老赵继续对他说:“现在国家大力扶持自主创业,有很多优惠政策可以享受。咱这儿的天泰电子信息城里,有很多摊位正在招商,维修计算机或手机等,投入资金不多,很适合你。另外,你可以先参加区培训中心组织的创业培训。”“创业培训都培训什么啊?我的学历不高,能听懂吗?”老赵说:“没问题。现在的创业培训已经很成熟了,引进了SYB培训项目,比你学历低的人经过培训后都当了老板呢。这个培训项目通过专业教师授课、专家专题讲座、企业家现身说法、实地参观考察、实例分析的方法,学习怎么创业,提高你当好小老板的能力。”老赵的话,一下子说到了张刚的心里。接着老赵为其进行了创业培训登记。几天后,张刚来到区培训中心参加了创业培训,之后还参加了手机维修的培训,凭自己平时积累,很快就入了手机维修的门。三个月后,培训结束,张刚在天泰电子信息城租赁一个摊位,在老赵协助下获得了小额担保贷款5万元,并落实了摊位补贴政策。老赵叙述的创业培训的主要方法中缺少了()
A. 模拟创业辅导
B. 创业政策宣讲
C. 组织教学答疑
D. 单项技能培训
某运输企业位于市区,系增值税一般纳税人,2014年10月发生如下业务: (1)为某企业运输一批原材料,取得货运收入20万元,另外向对方收取包装费2.2万元,给对方开具增值税普通发票。 (2)与甲运输企业共同承接一项联运业务,收取全程不含税货运收入75万元,并全额开具了货物运输业增值税专用发票,同时支付给甲运输企业(一般纳税人)运费,并取得甲运输企业开具的货运增值税专用发票,发票注明不含税金额30万元。 (3)当月购进1辆运输用的卡车,取得增值税专用发票,发票注明的不含税金额为35万元。 (4)将部分自有车辆对外出租,取得不含税租金收入25万元,租赁期内一辆货车发生交通事故,企业对该车辆进行维修,支付维修费2万元,取得修理厂开具的增值税专用发票。 (5)因仓库保管不善,上月从一般纳税人企业购进的一批零部件丢失,该批零部件账面成本8万元,其中运费成本1.2万元(当地一般纳税人运输企业提供运输服务),进项税额均已于上月抵扣。 (6)将一幢委托他人承建的员工宿舍楼对外出售,取得销售收入1600万元,该宿舍楼的初始建造成本为700万元,已计提折旧280万元。 (7)出售外购的办公楼一幢,取得销售收入2300万元,该办公楼系2008年购买,购买时支付买价1700万元,相关税费60万元。 (8)从当地防汛部门购买一辆旧防汛调度专用车辆,购买价11万元,维修后用于企业的日常管理和使用。该调度专用车使用年限为10年,购买时已使用了6年,国家税务总局核定的该车最低计税价格为20万元。 根据上述资料,回答下列问题:下列关于该运输企业税务处理的说法,正确的有()。
A. 购进运输用的卡车,即使取得增值税专用发票也是不可以抵扣进项税的
B. 维修对外出租的车辆,取得专用发票可以抵扣进项税
C. 将宿舍楼对外出售,以扣除折旧后的余额作为营业税的计税依据
D. 出售外购的办公楼,以余额计征营业税
E. 因保管不善造成零部件丢失,要做进项税转出