根据文章意思，从方框内选十个词并用其适当的形式填空完成下列文章。（请将答案写在答题卡上相应番号后的横线上 ,一空一词。）

Jim used to have a  1  job as a chef. He always gets along well with others due to his generous __ 2_ . But this happy life was nearly destroyed. Two years ago, Jim had a terrible accident at a crossroads which is busy  3  at rush hours. Because of an  4   driver who didn’t get the driving license, Jim was terribly injured. Luckily, he survived the accident. After that Jim realized that it’s  5 _ for everyone to observe the traffic rules. He then  6  for a post as a human traffic signal and takes up his place in the street    7  the traffic every day. Sometimes he stops people who don’t  8  the rules; Sometimes, he helps the elderly or kids cross the street and they are 9  to him. Thanks to Jim’s effort, the death toll here has dropped to zero in __10 .

山东省某软件企业为一般纳税人，主营某软件的开发和销售。2009年3月进项合计75万元，上期留抵15万元。当月销售收入如下：
(1)当月销售软件收入共计3500万元，同时收取的软件安装费35万元，维护费20万元；
(2)为满足客户升级需要，进行第二次开发，当月二次开发收入50万元；
(3)对老客户收取2008年的维护费用70万元。 (以上增值税收入为不含税收入)
要求：
(1)分析上述业务应缴纳的流转税，简述相关政策。
(2)计算当月应缴纳的流转税。