座落在县城的某鞭炮厂为增值税一般纳税人,2009年8月进口一批鞭炮,出口地离岸价格1

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问题:

座落在县城的某鞭炮厂为增值税一般纳税人,2009年8月进口一批鞭炮,出口地离岸价格185万元,境外运费及保险费共计5万元,海关于8月15日开具了完税凭证,该厂缴纳进口环节税金后海关放行;该厂将进口的鞭炮的50%用于生产高级鞭炮。本月从国内购进材料取得增值税专用发票,注明价款120万元、增值税20.40万元,销售高级鞭炮取得不含税销售额500万元。该企业本月销售应纳税金及附加( )万元。(本月取得的增值税抵扣凭证在本月认证并抵扣,关税税率为50%,鞭炮的消费税税率15%)

A.62.06
B.157.06
C.185.14
D.149.08

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
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(22分)阅读图文资料,完成下列要求

材料一:Z为世界旅游名岛,岛上居民采用古老的传统生产方式种植200多种本地土豆。Z岛农业系统因土豆遗传资源的多样性和种植方式的独特性被列为全球重要农业文化遗产。

材料二:土豆为喜光作物,要求地温较稳定;喜水分多且透气性好的土壤;宜施有机肥;忌渍水。

(1)根据土豆生长习性推断Z岛土豆主要种植区的区位特点,并说明你的理由。(6分)

材料三:将土壤堆高起垄,于垄中播种土豆,再覆盖枯草。这是Z岛传统种植土豆的方法,如下图所示:

(2)分析Z岛传统种植方式对土豆生长条件的改善作用。(8分)

材料四:近年来,Z岛有居民购买农业机械,为发展土豆制品产业而大面积种植单一品种的土豆。

(3)你是否赞同Z岛大规模发展土豆制品产业,请说明理由。(8分)

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Did you know that there are actually people who have paid for a flight to the moon? In the future, there will be a lot more opportunities to travel to faraway places than now… perhaps even as far as the moon. As people adventure further and further away and as planes, trains, cars, and rocket ships become faster, is it safer to have these vehicles controlled by humans or by computers?

While many flights by plane are controlled automatically by machines, most people today wouldn’t let their car drive itself. That’s because currently the autopilot function on your car can only keep it on the same course you are travelling on. It won’t turn the car right or left. It won’t stop if an animal jumps in the way. However, cars today can sense when something is too close and warn the driver with flashing lights and alarms. Many cars also have GPS(global positioning systems) that tell drivers which road to take and when to turn. These systems, unlike human drivers, never get lost. In the future, it is easy to believe that your car will be better able to drive itself with the aid of computers that can determine the position of your car and the speed it should travel at.

In addition to computers being ‘smarter’ than people regarding the best way to go or knowing how close another vehicle is, computers don’t get sick, tired, or angry. This means they won’t make the same mistakes that people make when they are not having a good day. While responding with emotion is a good thing when choosing the best way to deal with a friend’s personal problem, it may not be such a good thing when deciding what to do at the wheel of a fast-moving vehicle.

So what are the disadvantages of autopilot systems? Maybe one disadvantage is that a small computer problem could cause a serious accident. It could also be argued that in unexpected situations, computers might not be able to respond appropriately; some decisions require human emotions. Another problem might be that if everything were controlled by computers or robots, people wouldn’t have any jobs.

小题1:What is the best title for the passage?

A.The Development of Autopilot

B.Technology of Future Travel

C.A New Driving System

D.Computerized Cars小题2:Which of the following is the disadvantage of an autopilot system?

A. It won’t make the same mistakes as people do.

B. It can point out the best route for the driver.

C. It might not respond properly to unexpected situations.

D.It does not have human emotions to influence its function.小题3:If some falling rocks roll down toward your car, the autopilot on your car will_______.

A.inform you of the danger

B.turn the car right or left

C.do nothing about it

D.stop the car小题4:What’s the author’s attitude towards the autopilot?

A.Approving.

B.Objective.

C.Negative.

D.Doubtful.

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用户可以持有灰记录的灰卡到任一充值点进行联机解灰,并完成扣款。

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组织结构

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《建筑地面工程施工质量验收规范》(GB50209-2010)中规定,下列哪一项不属于地面辐射供暖的木板面层采用的材料所具有的特点()

A.耐热性

B.耐稳定性

C.防触电

D.防霉

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