题目内容
某汽车制造企业为增值税一般纳税人，生产符合低污染排放值标准的小轿车，2005年3月1日该企业期初留抵的进项税额为8.74万元。2005年3月该企业发生了以下经济业务：(1)购进原材料、零部件一批，增值税专用发票上注明的价款为3 600万元，增值税税款为612万元。货物已验收入库。另收取运输部门开具的运费发票90万元。以上款项均未支付；(2)进口小轿车发动机一批，离岸价为300万美元，国外运输保险费为30万美元，当日美元与人民币的汇率为1：8.30，进口关税税率20%，国内运费发票上载明的运费和装卸费合计为26000元。以上款项均已支付，货已验收入库；(3)销售A类小轿车一批，共计300辆，含税销售单价为14.04万元/辆，另收取运输费用15万元，企业已将开给购货方的运费发票转给购货方；(4)自营出口B类小轿车600辆，不含税销售单价为1.5万美元/辆，当日美元与人民币的汇率为1：8.20；(5)以60辆A类小轿车向某出租汽车公司投资。双方确认的投资成本为600万元；(6)将10辆C类小轿车分给高级管理人员使用。该种小轿车的单位生产成本为9.5万元，该公司近期五类似轿车出售。要求：(1)计算3月应纳进口货物相关税金；(2)计算3月应纳税销售额、应纳消费税额(消费税率5%)；(3)计算3月应纳的增值税额和当期的免抵税额(小轿车的出口退税率为13%)。
查看答案
搜索结果不匹配？点我反馈
更多问题
简述场独立型和场依存型认知风格的特点。
运用记忆规律，谈谈如何促进知识的保持。
Cheating in sport is as old as sport itself. The athletes of ancient Greece used potions to fortify themselves before a contest, and their modern counterparts have everything from anabolic steroids and growth hormones to doses of extra red blood cells with which to invigorate their bodies. These days, however, such stimulants are frowned on, and those athletes must therefore run the gauntlet of organizations such as the World Anti-Doping Agency (WADA), which would rather that athletes competed without resorting to them. The agencies have had remarkable success. Testing for anabolic steroids (in other words, artificial testosterone) was introduced in the 1970s, and the incidence of cheating seems to have fallen dramatically as a result. The tests, however, are not foolproof. And a study just published in the Journal of Clinical Endocrinology & Metabolism by Jenny Jakobsson Schulze and her colleagues at the Karolinska Institute in Sweden suggests that an individual’s genetic make-up could confound them in two different ways. One genotype, to use the jargon, may allow athletes who use anabolic steroids to escape detection altogether. Another may actually be convicting the innocent. The test usually employed for testosterone abuse relies on measuring the ratio of two chemicals found in the urine: testosterone glucuronide (TG) and epitestosterone glucuronide (EG). The former is produced when testosterone is broken down, while the latter is unrelated to testosterone metabolism, and can thus serve as a reference point for the test. Any ratio above four of the former to one Of the latter is, according to official Olympic policy, considered suspicious and leads to more tests. However, the production of TG is controlled by an enzyme that is, in turn, encoded by a gene called UGT2B17. This gene comes in two varieties, one of which has a part missing and therefore does not work properly. A person may thus have none, one or two working copies of UGT2B17, since he inherits one copy from each parent. Dr. Schulze guessed that different numbers of working copies would produce different test results. She therefore gave healthy male volunteers whose genes had been examined a single 360rag shot of testosterone (the standard dose for legitimate medical use) and checked their urine to see whether the shot could be detected. The result was remarkable. Nearly half of the men who carried no functional copies of UGT2B17 would have gone undetected in the standard doping test. By contrast, 14% of those with two functional copies of the gene were over the detection threshold before they had even received an injection. The researchers estimate this would give a false-positive testing rate of 9% in a random population of young men. Dr. Schulze also says there is substantial ethnic variation in UGT2B17 genotypes. Two-thirds of Asians have no functional copies of the gene (which means they have a naturally low ratio of TG to EG), compared with under a tenth of Cancasians—something the anti-doping bodies may wish to take into account. In the meantime, Dr. Schulze’s study does seem to offer innocents a way of defending themselves. Athletes traveling to Beijing for the Olympic games may be wise to travel armed not only with courage and the "spirit of Olympianism", but also with a copy of their genetic profile, just in case. According to official Olympic policy, which of the following ratio between TG and EG is considered suspicious
女性，68岁，突发晕厥1次，持续10分钟，醒后感前胸持续闷痛，有糖尿病史2年，高血压病史2年。查体：血压80/60mmHg，心率50次/分，双肺闻及湿哕音，心音低钝，心电图示Ⅱ、Ⅲ、aVF、V7～9、V3R～5R导联ST段抬高＞0.1mV。 [假设信息]上述患者心尖部出现收缩期吹风样杂音，应立即进行的检查为
微信支付 
支付宝支付