某汽车制造厂为增值税一般纳税人，2009年3月发生以下业务： (1)_爱下问搜题

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问题问答题

某汽车制造厂为增值税一般纳税人，2009年3月发生以下业务： (1) 购进用于汽车生产的原材料，取得的增值税专用发票上注明的税款共800万元。 (2) 进口大型检测设备一台，取得的海关完税凭证上注明的增值税税款10万元。 (3) 销售自产小汽车，取得含增值税的销售收入9360万元。 (4) 兼营汽车修理修配业务收入50万元 (不含增值税)，用于汽车修理修配业务所购进的零部件、原材料等所取得的增值税专用发票上注明的税款共3.4万元。 (5) 兼营汽车租赁业务取得收入30万元。已知：该厂分别核算汽车销售、汽车修理修配、汽车租赁业务的营业额。小汽车适用的消费税税率为5%，服务业的营业税税率为5%。要求： (1) 计算该厂3月份应缴纳的增值税； (2) 计算该厂3月份应缴纳的消费税； (3) 计算该厂3月份应缴纳的营业税。

答案

参考答案：

解析：(1) 该厂3月份应缴纳的增值税：销售汽车应缴纳增值税 =9360÷(1+17%)×17%-800-10 =550(万元)汽车修理修配业务应缴纳增值税 =50×17%-3.4=5.1(万元) 该厂3月份应缴纳的增值税合计 =550+5.1=555.1(万元) [提示：自2009年1月1日起执行的修订后的增值税条例，允许纳税人抵扣购进固定资产的进项税额，实现了增值税由生产型向消费型转换。] (2) 该厂3月份应缴纳消费税 =9360÷(1+17%)×5% =400(万元) (3) 该厂3月份应缴纳营业税 =30×5%=1.5(万元)

问答题简答题

什么是“反思小说”？其代表性作家作品主要有哪些？

完形填空

On Sundays my father always wore that gray apron(围裙)—the one with the race cars all over it. The ritual (老规矩) began.       breakfast when Dad always announced, “Go ahead everyone. I’ll       the dishes!” For the next hour Dad did the dishes, singing ballads (歌谣) like “I Had a Hat When I Came in.” and “Who Put the Chow in Mrs. Marphy’s Chowder?”
I suppose it was        for a boy’s father to wear an apron—even one with race cars—        I never thought much of it until the day that Dad broke with tradition. It was the last Sunday in August. As we        home slowly from church together, my father seemed very       . “Tommy,” he said letting my name roll off his       . “There comes a time in every boy’s        when he must take on responsibilities. It’s time you        a greater role in the family. From now on, I want you to        the dishes on Sunday morning, so your mother and I can work the crossword puzzle (纵横字谜) together.”
“The dishes!?” I        in surprise.
“Anything wrong with taking over the dishes, son?” father said.
I started to say something about a man’s        or woman’s work, but I knew immediately that my protests (抗议) would be        .
I didn’t taste a bit of       that morning. Dad seemed joyful as he described an American game.[]
At the end of the meal, my father        , “Let’s go to read the paper, honey.” “Aren’t you doing the dishes?” my 51 asked surprisedly. Father smiled and said, “your oldest son has        to fill the position.”
“I want you to have this apron on, Tommy. It’ll keep your clothes from getting        .” And before I could go against it, he had put the thing on me. “Thanks, Son. Your mother and I        this.”
With that he disappeared into the Sunday paper. I looked        at the dishes. I could see my dad reaching for the dishes. He was always happy to help the family. My anger soon flew off and I began to sing.

B．take care of

A．turned down