某一集团公司下属摩托车生产企业（位于市区，属于增值税一般纳税人），2009年经主管税务机关确认亏损30万元。2010年1～11月份实现应纳税所得额140万元，12月份生产经营情况如下：

（1）外购原材料，取得增值税专用发票，支付价款480万元、增值税81.6万元，支付运输费用48万元，取得运输单位开具的普通发票；

（2）出口摩托车800辆，取得收入折合人民币400万元；向国内销售摩托车300辆，取得不含税销售额150万元；

（3）应扣除的摩托车销售成本300万元；发生管理费用90万元，其中含支付集团总公司特许权使用费20万元；发生销售费用140万元；

（4）因管理不善损失外购的已抵扣增值税的原材料成本32.79万元（其中含运费金额2.79万元），本月取得保险公司给予的该损失赔偿金额12万元，此损失企业未经税务机关审批，企业计入了营业外支出；

（5）转让一项商标的所有权，取得收入60万元，企业未做任何账务处理，该项商标是外购的，账面计税成本35万元；

（6）从境外分支机构取得税后收益82.5万元，在国外实际已缴纳了20%的公司所得税。

（注：增值税征税率17%、退税率13%；摩托车消费税税率10%）

要求：

按下列顺序回答问题：

（1）计算该企业12月份应抵扣的进项税额总和；

（2）计算该企业12月份应缴纳的增值税；

（3）计算该企业12月份应退的增值税；

（4）计算该企业12月份应缴纳的消费税；

（5）计算该企业12月份应缴纳的营业税；

（6）计算该企业12月份应缴纳的城市维护建设税和教育费附加；

（7）计算该企业12月份境外收益共计应补缴的企业所得税；

（8）计算该企业12月份所得税前准予扣除的成本、费用、税金和损失总和（不含上年亏损）；

（9）计算该企业2010年度应缴纳的企业所得税。

Information is received into our brain by attention, and its quality determines (决定) how well it will be processed, saved and used afterwards.

All information we receive is chosen by our attention. Factors (因素) affecting (影响) our attention are personal interest, experience, ability, feelings, knowledge, environment, timing, and so on. The same information may attract different forms and levels of attention from different people. Some people can get and save the information easily; some may have great difficulty; while others may just turn a blind eye to it. To the same information, one may even pay different levels of attention at different times. But if the facts work together, the quality of attention may be better. Therefore, it is not surprising to see that somebody with average intelligence (智力) can have excellent performances in some fields.

The good news is that a person's attention can be shaped, trained and made stronger by effective exercise. With this in mind, we should keep improving the quality of our attention.

小题1:"it" in Paragraph 1 means _______.

A．information

B．brain

C．attention

D．quality小题2:All information we receive depends on _______.

A．information itself

B．our attention

C．our intelligence

D．the environment小题3:Which is not the factor that affects our attention according to the passage?

A．Interest and experience.

B．Experience and knowledge.

C．Ability and feelings.

D．Food and drinks.小题4:About attention, which of the following statements is right?

A．People always have the same level of attention.

B．People pay the same attention to the same information.

C．A person may pay different levels of attention to the same information at different times.

D．All factors affecting attention never work together.小题5:According to the passage, _______ can help people to make their attention better.

A．speaking more

B．effective exercise

C．hard work

D．high intelligence