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Questions 21 to 25 are based on the following passage. Lead deposits, which accumulated in soil and snow during the 1960’s and 70’s, were primarily the result of leaded gasoline emissions originating in the United States. In the twenty years that the Clean Air Act has mandated unleaded gas use in the United States, the lead accumulation worldwide has decreased significantly. A study published recently in the journal Nature shows that air-borne leaded gas emissions from the United States were the leading contributor to the high concentration of lead in the snow in Greenland. The new study is a result of the continued research led by Dr. Charles Boutron, an expert on the impact of heavy metals on the environment at the National Center for Scientific Research in France. A study by Dr. Boutron published in 1991 showed that lead levels in arctic (北极的) snow were declining. In his new study, Dr. Boutron found the ratios of the different forms of lead in the leaded gasoline used in the United States were different from the ratios of European, Asian and Canadian gasolines and thus enabled scientists to differentiate (区分) the lead sources. The dominant lead ratio found in Greenland snow matched that found in gasoline from the United States. In a study published in the journal Ambio, scientists found that lead levels in soil in the Northeastern United States had decreased markedly since the introduction of unleaded gasoline. Many scientists had believed that the lead would stay in soil and snow for a longer period. The authors of the Ambio study examined samples of the upper layers of soil taken from the same sites of 30 forest floors in New England, New York and Pennsylvania in 1980 and in 1990. The forest environment processed and redistributed the lead faster than the scientists had expected. Scientists say both studies demonstrate that certain parts of the ecosystem (生态系统) respond rapidly to reductions in atmospheric pollution, but that these findings should not be used as a license to pollute. Lead accumulation worldwide decreased significantly after the use of unleaded gas in the US （）
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某机电工程施工单位承包了一项设备总装配厂房钢结构安装工程。合同约定，钢结构主体材料H型钢由建设单位供货。根据住建部关于《危险性较大的分部分项工程安全管理办法》的规定，本钢结构工程为危险性较大的分部分项工程。施工单位按照该规定的要求，对钢结构安装工程编制了专项方案，并按规定程序进行了审批。 钢结构屋架为桁架，跨度30m，上弦为弧线形，下弦为水平线，下弦安装标高为21m。 单片桁架吊装重量为28t，采用地面组焊后整体吊装。施工单位项目部采用2台起重机抬吊的方法，选用60t汽车式起重机和50t汽车式起重机各一台。根据现场的作业条件，60t起重机最大吊装能力为15.7t，50t起重机最大吊装能力为14.8t。项目部认为起重机的总吊装能力大于桁架总重量，满足要求，并为之编写了吊装技术方案。 施工过程中发生如下事件。 事件1：监理工程师审查钢结构屋架吊装方案时，认为若不计索吊具重量，吊装方案亦不可行。 事件2：监理工程师在工程前期质量检查中，发现钢结构用H型钢没有出厂合格证和材质证明，也无其他检查检验记录。建设单位现场负责人表示，材料质量由建设单位负责，并要求尽快进行施工，施工单位认为H型钢是建设单位供料，又有其对质量的承诺，因此仅进行数量清点和外观质量检查后就用于施工。 事件3：监理工程师在施工过程中发现项目部在材料管理上有失控现象，钢结构安装作业队存在材料错用的情况。追查原因是作业队领料时，钢结构工程的部分材料被承担外围工程的作业队领走，所需材料存在较大缺口。为赶工程进度，领用了项目部材料库无标识的材料，经检查，项目部无材料需用计划。为此监理工程师要求整改。 事件2中，施工单位对建设单位供应的H型钢放宽验收要求的做法是否正确？说明理由。施工单位对这批H型钢还应做出哪些检验工作？
计算题： A股份有限公司(本题下称A公司)为增值税一般纳税人。A公司2001年至2003年与X公司股权投资业务有关的资料如下: (1)2001年1月1日,A公司与债务人B公司达成债务重组协议，同意B公司以非现金资产抵偿部分债务并将债务的其余部分延期。A公司重组债权的账面余额为1386万元，未计提坏账准备。 A公司与B公司达成的债务重组协议相关内容如下: ①B公司以其所拥有的专利权和所持有的X公司普通股250万股，抵偿986万元的债务。该专利权的账面余额为500万元，已计提减值准备为100万元，公允价值为500万元;该股权投资账面余额为420万元(占X公司有表决权股份的25%),未计提减值准备，公允价值为400万元。B公司因转让上述非现金资产应支付的相关税费4万元由A公司承担，发生时由B公司垫付。 ②B公司将其余400万元债务转成期限为9个月的带息应付票据，面值为400万元，票面年利率为4%.当日,A公司与B公司办理完成该专利权的有关财产权转移手续和股权过户手续。A公司将所取得的该专利权作为无形资产，将所取得的X公司股权长期持有(此前A公司未持有X公司股权，取得该股权后对X公司具有重大影响)。 2001年1月1日,X公司所有者权益总额为1600万元，其中股本为1000万元。 2001年3月2日,X公司按每股0.20元派发2000年度现金股利,A公司收到50万元。 2001年度,X公司实现净利润800万元;除实现净利润外未发生其他引起所有者权益变动的事项。 (2)2002年6月30日,X公司进行增资扩股，股份总额增至5000万股，每股增发价格为2元。A公司未追加投资，所持X公司股份仍为250万股，对X公司不再具有重大影响。 2002年7月27日,X公司按每股0.10元派发2001年度现金股利,A公司收到25万元。 2002年度,X公司实现净利润1200万元，其中,1至6月份实现净利润400万元，除实现净利润及增发新股外,X公司未发生其他引起所有者权益变动的事项。 (3)2003年3月31日,X公司按每股0.20元派发现金股利,A公司收到50万元。 2003年度,X公司实现净利润1800万元;除实现净利润外未发生其他引起所有者权益变动的事项。 假定A公司对股权投资差额按10年平均摊销。 要求:
位于县城的某白酒生产企业为增值税一般纳税人，2017年12月生产经营业务如下： (1)进口仪器设备一台，国外买价64000元，运抵我国入关前支付的运费4200元、保险费3800元；入关后运抵企业所在地，取得运输公司开具的增值税专用发票，注明运费1600元、税额176元。 (2)外购食用酒精100吨，每吨不含税价8000元，取得的增值税专用发票上注明金额800000元、税额136000元；取得的运输业增值税专用发票上注明运费金额50000元、税额5500元；取得的增值税专用发票上注明装卸费30000元、税额1 800元。 (3)销售粮食白酒60吨给某专卖店，每吨销售价格26000元、增值税销项税额4420元，共计应收含税销售额1825200元。由于专卖店提前支付价款，企业给予专卖店3％的销售折扣，实际收款1770444元。另外，取得运输公司开具的增值税专用发票，注明运费120000元、税额13200元。 (4)销售与业务(3)同品牌粮食白酒50吨给独立核算的全资子公司(销售公司)，每吨售价20000元，开具增值税专用发票取得销售额共计1 000000元、税额170000元。 (5)直接零售给消费者个人薯类白酒25吨，每吨售价33462元并开具普通发票，共计取得含税销售额836550元。 (6)月末盘存时发现，由于管理不善当月购进的酒精被盗2．5吨，经主管税务机关确认作为损失转营业外支出处理。(其他相关资料：关税税率12％，白酒消费税税率20％加0．5元／500克，上述业务涉及的相关票据均已通过主管税务机关比对认证。)该白酒生产企业自行计算12月应缴纳的各项税费如下： ①进口设备应缴纳增值税=(64000+4200+3800+1600)×(1+12％)×17％=14013．44(元) ②可抵扣的进项税额=136000+176+5500+1800+13200+14013．44=170689．44(元) ③销项税额=(1770444+1000000+836550)×17％=613188．98(元) ④损失酒精转出进项税额=2．5×8000×17％=3400(元) ⑤应缴纳增值税=613188．98-170689．44+3400=445899．54(元) ⑥应缴纳的消费税=(1770444+1000000+836550)×20％+(60+50+25)×2000×0．5=721398．8+135000=856398．8(元) ⑦应缴纳城市维护建设税、教育费附加、地方教育附加=(445899．54+856398．8)×(5％+3％+2％)=130229．83(元) 计算该企业损失酒精应转出的进项税额。
阅读理解：请根据短文内容，为每题确定l个最佳选项。 The National Trust。 The National Trust in Britain plays an increasingly important part in the preservation for public enjoyment of the best that is left unspoiled of the British countryside. Although the Trust has received practical and moral support from the Government, it is not a rich government department. It is a voluntary association of people who care for the unspoiled countryside and historic buildings of Britain. It is a charity which depends for its existence on voluntary support from members of the public. Its primary duty is to protect places of great natural beauty and places of historical interest. The attention of the public was the first drawn to the dangers threatening the great old houses and the castles of Britain by the death of the Lord Lothian, who left his great seventeenth-century house to the Trust together with the 4500-acre park and estate surrounding it. This gift attracted wide publicity and started the Trust’s “Country House Scheme” Under this scheme, with the help of the Government and the general public, the Trust has been able to save and make accessible to the public about 150 of these oil houses. Lats year, about 1.75 million people paid to visit these historic houses, usually at a very small charge. In addition to country houses and open spaces, the Trust now owns some examples of ancient wind and water mills, nature reserves, 540 farms and nearly 2500 cottages or small village houses, as well as some complete villages. In these villages no one is allowed to build, develop or disturb the old village environment in any way and all the houses are maintained in their original 16th century style. Over 4,000 acres of coastline , woodland, and hill country are protected by the Trust and no development or disturbances of any kind are permitted. The public has free access to these areas and is only asked to respect the peace, beauty and wildlife. Over the past 80 years the Trust has become a big and important organization and an essential and respected part of national life. It helps to preserve all that and of historical significance not only for future generations of Britons but also for the millions of tourists who each year invade Britain in search of a great historic and cultural heritage.All the following can be inferred from the passage EXCEPT______.
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