问题 问答题

某电视生产企业(增值税一般纳税人)2012年2月购销情况如下:
外购情况:
(1)外购液晶面板一批,取得增值税专用发票上注明价款1000万元,另支付运输费用50万元,取得运输发票。专用发票已经过税务机关认证。
(2)外购电子芯片一批,取得增值税专用发票上注明税款51万元。货物尚未到达,专用发票已经过税务机关认证。
(3)进口大型检测设备一台,关税完税价格为120万元,关税为12万元,取得海关完税凭证。
(4)从小规模纳税人企业购进修理用配件一批,取得税务机关代开的增值税专用发票,注明价款5万元,专用发票已经过税务机关认证。
(5)外购用于修建仓库的钢材一批,取得增值税专用发票上注明税款60万元。货物已验收入库。
(6)购进一辆小汽车,取得增值税专用发票,支付价款为25万元、增值税税额4.25万元。销售情况:
(1)向本市某家电城销售40寸液晶彩电5000台,出厂单价每台含税0.5万元。因家电城一次付清货款,本企业给予了3%的销售折扣。
(2)向本市一家酒店销售29寸彩电1000台,开具普通发票上注明销售额300万元。由本企业车队运送该批彩电取得运输费收入2万元。
(3)向本市某大学捐赠40寸液晶彩电10台。
(4)作为奖品提供40寸液晶彩电20台给本厂先进工作者。
(5)采取以物易物方式向供电局提供40寸液晶彩电100台,双方互开征增值税专用发票,收到供电局增值税专用发票上注明不含税电费50万元。
(6)销售一台2008年2月购入的检测设备,原值18万元,已提折旧3万元,现售价20万元。
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

本期国内销售应缴纳的增值税税额。

答案

参考答案:本期国内销售应缴纳的增值税税额=407.13+2.18+7.26-255.59+0.38=161.36万元)

完形填空

Confidence(自信) is very important in daily life. It can help you to develop a healthy attitude (态度). A study shows that the people who are more confident are much happier. They can have more chance to make themselves successful(成功的). But how to be more confident? Here are some suggestions(建议):

·Speak loud  

When you are not confident, you can't do well what you want to do. You speak in a voice so low that other people can hardly hear you. Try to speak loud enough so that people can hear you clearly. The high voice can help you become more confident.

·Play sports  

Physical exercise makes you tired but completely relaxed. Astrong body helps you be full of confidence.

·Encourage(鼓励) yourself 

Write down a list(目录) of things you did during the day to see how many things you have done well. Did you finish your homework? Did you tell a joke that made everybody laugh? Give yourself praise for the good things you've done.

·Get rid of  fear 

Fear(恐惧) comes along with failure(失败). But it's easy to overcome (克服) if you know that failure is part of your life. Don't hide your head just because you said something stupid last time. Try to start again and believe you can do better.

·Pick up a hobby  

If you like singing, sing as much as you can.  In some ways, a hobby can make you outstanding(杰出的). And it will make you happy and confident.

小题1:Is confidence very important in our daily life?   

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小题2:How many suggestions can you get from the passage?

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小题3:Which can help you to be more confident, to speak in low voice or to speak in loud voice?

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小题4:How can you encourage yourself?·

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小题5:What can make you outstanding in some ways?

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单项选择题