某超市为增值税小规模纳税人。2009年8月，该超市取得货物零售收入120000元；向受灾地区捐赠部分外购商品，捐赠商品的买价为4200元，市价为5000元；向职工发放部分外购商品作为节日福利，发放商品的买价为3000元，售价为3700元：将一台已使用1年的冰柜无偿赠送给一家福利学校，该冰柜原购进价2200元，账面净值1400元。该超市当月应纳增值税( )元。
A．3667.96
B．3681.55
C．3748.54
D．3775.46
参考答案：A
解析： 这是一道经典真题的变形。外购货物用于职工福利的不缴纳增值税。纳税人发生细则中规定的固定资产视同销售行为，对已使用过的固定资产无法确定销售额的，以固定资产净值为销售额。应纳增值税=(120000+5000)÷(1+3%)×3%+1400÷(1+3%)×2%=3640.78+27.18=3667.96(元)
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| Each of us fails from time to time. If we are wise, we accept these failures as a 1 part of the learning process. But all too often as parents and teachers we disallow this 2 right to our children. When I see a child 3 to this kind of pressure, I think of Donnie. Donnie was my youngest third-grader. His 4 of failure kept him from classroom games that other children enjoyed. He 5 answered questions-he might be wrong. I tried my best to build his 6 . But nothing changed until midterm, when Mary Anne, a student teacher, was assigned (安排) to our classroom. She was young and pretty, and she loved children. My pupils, Donnie included, 7 her. One morning, we were working math problems at the chalkboard. Donnie had 8 the problems with painstaking neatness. Pleased with his progress, I 9 the children with Mary Anne and went for art materials. When I returned, Donnie was in 10 . He'd missed the third problem. My student teacher looked at me in despair. Suddenly her face 11 . From the desk we shared, she got a container filled with pencils. "Look, Donnie." She said, kneeling besides him and gently 12 the tear-stained face from his arms. "I've got something to 13 you." She removed the pencils, one at a time, and placed them on his desk. "See these 14 , Donnie," she continued. "They belong to Mrs. Lindstorm and me. See how the erasers are 15 ? That's because we make mistakes too. But we erase the mistake and try again. That's what you 16 learn to do, too." She kissed him and stood up. "Here," she said, "I'll leave one of these pencils on 17 desk so you'll remember that everybody makes mistakes, 18 teachers." Donnie looked up with love in his eyes and a smile. The pencil became Donnie's 19 possession. That, together with Mary Anne's frequent encouragement, gradually 20 him that it's all right to make mistakes-as long as you erase them and try again. Finally, know that I love you and always will. You area really wonderful journey, and I will always be there. | ||||
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