题目内容
资料：某自营出口生产企业的出口货物全部为加工贸易出口，经营范围为单一产品，产品的征税率和退税率分别为17%和13%，2002年1月开始执行“免、抵、退”税政策， 2006年1～3月有关财务资料和发生的业务如下：(1)2006年1月，外购辅料l000万元，验收入库，取得准予抵扣的进项税额170万元；进料加工免税进口料件折合人民币400万元验收入库，款项均未支付；上期留抵进项税额为10万元。(2)2006年1月内销货物不含税销售额200万元；进料加工复出口货物出口销售收入折合人民币600万元(FOB，忽略佣金，下同)；来料加工复出口货物工缴费收入折合人民币 100万元，上述款项均未收到。已知企业本月采购的辅料全部用于产品的生产中，无法准确划分用于免税销售业务中对应的进项税额。(3)2006年2月，进口料件一批，支付国外买价300万元，运抵我国海关前的运输费用 25万元，保险费用15万元，支付购货佣金30万元，已知该料件的关税税率为30%，料件已经报关进口，并取得海关填发的完税凭证。(料件的增值税税率为17%)(4)2006年2月，内销货物不含税销售额800万元，外销货物200万元。(5)2006年3月购进原材料一批，取得的增值税专用发票上注明的进项税额为150万元，本月领取其中的10%用于本企业的基建工程中。(6)2006年3月，将上年购进的料件发给某加工厂加工生产与本企业同类型的产品，取得增值税专用发票一张，注明的加工费为80万元，辅料为20万元，月末将其粘贴本企业的商标对外出口给进口本企业自产产品的外商，取得外销收入1000万元，同月本企业无境内销售业务。要求：根据上述资料，回答下列问题： 计算企业2006年1月份的应纳（应退）的增值税。
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Section ADirections: This section is to test your ability to give proper responses. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D given in your test paper. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.
Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statement there are 4 choices marked A, B, C and D. You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center. For years and years people have been saying that the railways are dead. "We can do without railways" people say, as if motorcars and planes made the railways unnecessary. We all keep hearing that trains are slow, that they lose money, that they’re dying. But this is far from the truth. In these days of expensive oil, the railways have become highly competitive with motorcars and planes. If you want to carry people or goods from place to place, they’re cheaper than planes. And they have much in common with planes. A plane goes in a strange line and so does a railway. What is more, it takes you from the heart of a city into the heart of another. It doesn’t leave you as a plane does, miles and miles from the city center. It doesn’t hold you up as a car does, in endless traffic jams. And a single train can carry goods which no plane or motorcar could ever do. Far from being dead, the railways are very much alive. Modern railway lines give you a smooth, untroubled journey. Where else can you eat well, sleep in comfort, feel safe and enjoy the scene while you are traveling at speed at the same time And we are only at the beginning. For we have just entered the age of super-fast trains, traveling at 150 miles an hour and more. Soon we will be wondering why we spent so much on motorways we can’t use because we have not enough money to buy the oil and planes we can’t fly in for the same reason. Some people think the railways are dead for many reasons except that ______ .
-4，0，8，24，（）
Section ADirections: This section is to test your ability to give proper responses. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D given in your test paper. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.
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