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问题 单项选择题

某食品加工企业为小规模纳税人，适用增值税征收率为6%。2月份取得销售收入16960元；直接从农户购入农产品价值6400元，支付运输费600元，当月支付人员工资2460元，该企业当月应缴纳的增值税税额为( )元。

A．450

B．597.6

C．870

D．960

答案

参考答案：D

解析： (1)小规模纳税人的进项税额不得抵扣；(2)应纳增值税额=16960/(1+6%)×6%=960元。

多项选择题 案例分析题

求助者：女性，16岁，高中一年级学生。案例介绍：求助者在三个多月前睡觉时做梦，梦见一个穿白衣的女鬼缠着自己，非常害怕，当时被吓醒，一直哭到天亮。同宿舍的有些同学也说梦见过鬼，说鬼魂会附体。求助者很害怕，就开始走读，回家睡觉．尽管有妈妈陪着，但是一想到梦里的鬼，就觉得浑身不舒服，很害怕睡着了，再梦见鬼，看着墙上的一些裂纹就像看到狰狞的鬼脸。求助者明明知道世界上没有鬼，觉得不应该害怕，但就是难以控制。为睡觉的问题痛苦，为控制不住的想法苦恼。由于睡眠差，上课无精打采，学习成绩下降，心情烦躁，内心痛苦，父母、老师都来开导她，但没什么效果。一个月来已无法上课，自己主动来咨询。心理咨询师观察、了解到的情况：求助者为独生女，自幼生长在农村，当地迷信色彩较浓，小时候奶奶经常讲鬼的故事。求助者内向，胆小，敏感，缺乏独立能力，人际关系较好，目前学习困难。

从本案例中可以判断该求助者的心理问题（）。

A.得到社会支持系统的帮助

B.有环境文化因素的影响

C.得到了帮助，但效果不明显

D.有身体素质因素的影响
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问答题

For the first time in the history of the world, every human being is now subjected to contact with dangerous chemicals, from the moment of conception until death. In the less than two decades of their use, the synthetic pesticides have been so thoroughly distributed throughout the animate and inanimate world that they occur virtually everywhere. They have been recovered from most of the major river systems and even from streams of groundwater flowing unseen through the earth. Residues of these chemicals linger in soil to which they may have been applied a dozen years before. They have entered and lodged in the bodies of fish, birds, reptiles, and domestic and wild animals so universally that scientists carrying on animal experiments find it almost impossible to locate subjects free from such contamination. They have been found in fish in remote mountain lakes, in earthworms burrowing in soil, in the eggs of birds — and in man himself. For these chemicals arc now stored in the bodies of the vast majority of human beings, regardless of age. They occur in the mother’s milk, and probably in the tissues of the unborn child. All this has come about because of the sudden rise and prodigious growth of an industry for the production of man-made or synthetic chemicals with insecticidal properties. This industry is a child of the Second World War. In the course of developing agents of chemical warfare, some of the chemicals created in the laboratory were found to be lethal to insects. The discovery did not come by chance: insects were widely used to test chemicals as agents of death for man. The result has been a seemingly endless stream of synthetic insecticides. What sets the new synthetic insecticides apart is their enormous biological potency. They have immense power not merely to poison but to enter into the most vital processes of the body and change them in sinister and often deadly ways. Thus, as we shall see, they destroy the very enzymes whose function is to protect the body from harm, they block the oxidation processes from which the body receives its energy, they prevent the normal functioning of various organs, and they may initiate in certain ceils the slow and irreversible change that leads to malignancy.
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