问题 问答题 简答题

消防安全重点单位除履行机关、团体、企业、事业单位消防安全职责外,还应当履行哪些消防安全职责?

答案

参考答案:

(1)确定消防安全管理人,组织实施本单位的消防安全管理工作;(2)建立消防档案,确定消防安全重点部位,设置防火标志,实行严格管理;(3)实行每日防火巡查,并建立巡查记录;(4)对职工进行岗前消防安全培训,定期组织消防安全培训和消防演练。

阅读理解

BEUING (Associated Press 美联社) —China has a growing middle class, a tradition (传统) of expecting education and 21 million new babies every year. Selling educatioinal toys should be easy.

While China may be the world’s biggest toymaker, many of the best are exported (出口). Department stores here do not have enough high quality toys. It is said that the demand for educational toys is low.

A US company, BabyCare, is trying to change that with a new way to sell toys in China.

BabyCare works basically together with doctors in Beijing hospitals.  People who join the company’s "mother club"can get lectures and newsletters on baby and child development at no extra cost, if they agree to spend 18 dollars a month on the company’s educational toys and childcare books.

"We want to build a seven year relationship with those people," said Matthew J. Estes, BabyCare’s president. "It starts during pregnancy (孕期), when the anxiety and needs are highest." BabyCare works on a one to one basis. Doctors, nurses, and teachers paid by BabyCare advise parents, explain toys that are designed for children at each stage (阶段) of development to age six.

BabyCare opened its first store in China last June in a shopping center in central Beijing and another near Beijing Zoo. It plans to have 80 stores in China within six years.

It is a new model for China and develops a market in young children’s education and health that no other companies are in.

小题1: What do the first two paragraphs mainly tell us?

A.Educational toys and foreign toy markets.

B.Problems with China’s toy market and education.

C.Reasons for pushing sales of educational toys in China.

D.Baby population and various kinds of toys made in China.小题2:Which of the following is a fact according to the passage?

A.Club members buy BabyCare products for free childcare advice.

B.Doctors in Beijing help in making BabyCare products.

C.Parents are encouraged to pay $ 18 for club activities.

D.BabyCare trains Chinese doctors at no extra cost.小题3: BabyCare is developing its business in China by.

A.opening stores in Beijing hospitals

B.offering 18month courses on childcare

C.setting up children’s education centers

D.forming close relationships with parents小题4: Which of the following would be the most suitable title for the passage?

A.Mother’s Club in China.

B.BabyCare and Doctors.

C.American Company Model.

D.Educational Toys in China.

问答题

位于县城的某白酒生产企业为增值税一般纳税人,2014年8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,取得增值税发票上注明的金额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1800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)销售和业务(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1000000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8月应缴纳的各项税费如下:A.进口设备应纳增值税=(64000+4200+3800+1600)×(1+12%)×17%=14013.44元B.所抵扣的进项税额=136000+176+5500+1800+13200+14013.44=170689.44元C.销项税额=(1770444+1000000+836550)×17%=613188.98元D.损失酒精转出进项税额=2.5×8000×17%=3400元E.应纳增值税=613188.98-170689.44+3400=445899.54%F.应纳消费税=(1770444+1000000+836550)×20%+(60+50+25)×2000×0.5=721398.8+135000=856398.8元G.应纳城市维护建设税、教育费附加、地方教育附加=(445899.54+856398.8)×(5%+3%+2%)=130229.83元。要求:

计算该企业8月应缴纳的增值税。