某自营出口生产企业是增值税一般纳税人,出口货物的征税税率为17%,退税税率为13%。

题型:单项选择题

问题:

某自营出口生产企业是增值税一般纳税人,出口货物的征税税率为17%,退税税率为13%。2005年某月发生如下业务:购进原材料一批,取得的增值税专用发票注明价款300万元,外购货物准予抵扣的进项税额为51万元;当月进料加工免税进口料件的组成计税价格200万元;上期期末留抵5万元;本月内销货物不含增值税的销售额为200万元,出口货物销售额折合人民币300万元,则该企业当月免抵退税额不得免征和抵扣税额的抵减额为()。

A.2万元

B.4万元

C.6万元

D.8万元

考点:经济学类涉外税收实务涉外税收实务题库
题型:单项选择题

混血人种是[ ]

A、另外的人种

B、该人种血液较浑浊

C、人种间通婚的结果

D、该人种皮肤变色

题型:单项选择题

2003年初,黄小姐准备投资房地产,很快即相中了某房产公司开发的、座落于某市某区环城路的一套建筑面积约150平方米的商品房,尽管房产公司开出每平方米7000元的高价,但黄小姐仍爽快答应了,双方签订了一份认购书,黄小姐并当即支付了20万元,但关于该20万元款的性质认购书中只字未提。随着正式签约日期的临近,当初预订的房屋已升值了近30万元。可到了正式签约日期,房产公司却突然告知黄小姐,因其未按通知要求及时签约,故已将房屋出让给他人(且已办理预售登记),返还已交款20万元。该受让人为甲。 黄小姐听到这个消息后,即刻赶到房产公司查验该份通知,当即指出该通知上的签名根本不是其本人所写,双方因此发生争执。事后,经人指点,黄小姐给房产公司打了个电话,要求房产公司明确其所付款项的性质,电话里的房产公司工作人员表示其所付的款项为ding(音)金。黄小姐这次作了准备,将上述通知内容进行了录音。 带着这盘录音磁带,黄小姐走进法院,要求房产公司双倍返还购房定金共40万元。在庭审中,房产公司表示,电话中当事人口头所述的应该是“订金”而不是“定金”。同时,房产公司又拿出前述那份通知,指出违约的是黄小姐,是黄小姐没有按通知要求及时前来签约,故不同意黄小姐双倍返还已付款项的请求。应黄小姐申请,法院委托司法部司法鉴定中心对通知上黄小姐的签名进行鉴定,该中心出具了不是黄小姐所写的鉴定结论。至此,房产公司承认自己受高额利润诱惑,将房屋又高价出让给他人的事实,但还是不同意黄小姐关于已付款项适用定金罚则的要求。请回答下列问题:

如有证据证明,黄小姐与房产公司在认购书中签订了定金条款,后房产公司依约通知黄小姐签订正式商品房买卖合同,最终因为双方对面积确认是按套内建筑面积还是套内使用面积计算上相持不下(认购书中只笼统地约定建筑面积约150平方米),最终未达成商品房买卖合同,则以下说法中不正确的是:

A.房产公司应双倍返还定金

B.房产公司应返还定金

C.黄小姐不可要求返还定金

D.以上说法都不对

题型:单项选择题

High school dropouts earn an average of $9,000 less per year than graduates. Now a new study dispels a common belief why they quit. It’s much more basic than flunking out.

Society tends to think of high school dropouts as kids who just can’t cut it. They are lazy, and perhaps not too bright. So researchers were surprised when they asked more than 450 kids who quit school about why they left.

"The vast majority actually had passing grades and they were confident that they could have graduated from high school. " John Bridgeland, the executive researcher said. About 1million teens leave school each year. Only about half of African American and Hispanic student will receive a diploma, and actually all dropouts come to regret their decision. So, if failing grades don’t explain why these kids quit, what does Again, John Bridgeland: "The most dependable finding was that they were bored. " "They found classes uninteresting; they weren’t inspired or motivated. They didn’t see any direct connection between what they were learning in the classroom to their own lives, or to their career aspirations. "

The study found that most teens who do drop out wait until they turn sixteen, which happens to be the age at which most states allow students to quit. In the US, only one state, New Mexico, has a law requiring teenagers to stay in high school until they graduate. Only four states: California, Tennessee, Texas and Utah, plus the District of Columbia, require school attendance until age 18, no exceptions, another researcher, says raising the compulsory attendance age may be one way to keep more kids in school.

"As these dropouts look hack, they realize they’ve made a mistake. And anything that sort of gives these people an extra push to stick it out and it through to the end, is probably helpful measure. "

New Hampshire may be the next state to raise its school attendance age to 18. But critics say that forcing the students unwilling to continue their studies to stay in school misses the point—the need for reform. It’s been called for to reinvent high school education to make it more challenging and relevant, and to ensure that kids who do stick it out receive a diploma that actually means something.

Most high school students drop out of school because ().

A.they have failing grades

B.they take no interest in classes

C.they are discriminated against

D.they are lazy and not intelligent

题型:单项选择题

有关体适能,下列说法不准确的是()

A.体适能包括动动体适能和健康体适能

B.体适能是指发挥心血管、肺和肌肉最理想效率的能力

C.进行恒常体能活动能改善体适能

D.不同种类的运动改善不同的体适能

题型:单项选择题

既有与药品零售活动相似又有与药品生产活动相似的药事组织是

A.药品生产企业
B.药品使用机构
C.药品批发企业
D.药品研发单位
E.药品零售企业

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