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问题 多项选择题

某企业2013年9月购置三轮汽车4辆，每辆整备质量3.4吨；低速载货汽车5辆，每辆整备质量4.6吨；挂车6辆，每辆整备质量0.4吨。上述车辆均在购置当月取得所有权。已知当地货车车船税年税额60元/吨。下列关于该企业当年缴纳车船税的税务处理，说法正确的有（）。

A.该企业当年购置的三轮汽车应缴纳车船税272元

B.该企业当年购置的低速载货汽车应缴纳车船税460元

C.该企业当年购置的挂车应缴纳车船税48元

D.该企业当年应缴纳车船税780元

E.该企业当年共应缴纳车船税756元

答案

参考答案：A, B, E

解析：《车船税法》及其实施条例涉及的整备质量、净吨位、艇身长度等计税单位，有尾数的一律按照含尾数的计税单位据实计算车船税应纳税额。计算得出的应纳税额小数点后超过两位的可四舍五入保留两位小数。车船税纳税义务发生时间为取得车船所有权或者管理权的当月，即为购买车船的发票或者其他证明文件所载日期的当月。该企业当年购置的三轮汽车应缴纳车船税=4×3.4×60/12×4=272（元）。该企业当年购置的低速载货汽车应缴纳车船税=5×4.6×60/12×4=460（元）。该企业当年购置的挂车应缴纳车船税=6×0.4×60/12×4×50%=24（元）。该企业当年共应缴纳车船税=272+460+24=756（元）。

选择题

取显微镜的正确方法是

A．用两手握住镜臂

B．用左手提着镜臂

C．右手握住镜臂、左手托住镜座

D．用两手托住镜座
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问答题

On Feb. 17, 2009, it could snow all across America. Not outside, but in living rooms, on TV sets. That’s the date when broadcasters will switch to digital transmission, rendering millions of standard analog TVs useless. Consumers can avoid this whiteout, but only if they’re prepared. And there’s the challenge: How to inform the roughly 20 million households relying exclusively on analog sets that pull in their reception for free, through rabbit ears or a rooftop antenna. Analog TVs that receive cable or satellite will not be affected.
Consumers who own these sets don’t necessarily need to know why the federal government is mandating the change (to free up the airwaves for other purposes, such as wireless and public safety communications-though added benefits are better pictures and more channels). But they do need consistent and unbiased information on what to do and they need to be able to act on it. With fewer than 18 months to go, though, 56 percent of viewers with analog sets have never even heard of the switch. The General Accountability Office, the government watchdog, is concerned that with two government agencies involved, "no one is in charge."
The Federal Communications Commission is worried, too. "If we don’t do a better job of planning, we’ll have one of the biggest outrages Congress has ever seen," FCC commissioner Jonathan Adelstein told US senators last month. The options for consumers are fairly straightforward. Starting with the least expensive one, they are:

  • a) buying a converter box using government coupons’
  • b) subscribing to cable or satellite TV services, which will make the transition on their end, or
  • c) buying a digital TV. But sharing this information is anything but simple. Because it has only $ 5 million to get the message out, the government is turning to the private sector for help with public-service announcements and educating consumers in stores. This partnership makes sense, if done right. Certainly, the broadcasting industry wants viewers to keep on watching, However, there’s a danger in their self-interest. Naturally, retailers also want people to buy new digital televisions instead of opting for low-cost converters, and cable and satellite providers want new subscribers. And industry may not have enough of a financial incentive to reach out to certain analog viewing groups, such as the poor or elderly (seniors make up 40 percent of analog households).
    Other serious issues remain. One is whether the converter boxes will be uniformly available in stores. Beginning in January, households should be able to apply to the Commerce Department’s National Telecommunications and Information Administration for up to two $ 40 coupons to offset the costs of converter boxes expected to be priced from $ 50 to $70. But some retailers may not stock the boxes if they don’t have much demand for them.
    And what about recycling analog televisions, of which there are an estimated 70 million More than anything, what’s needed is oversight and coordination of the conversion. Congress should designate one of the two government agencies involved in this project to take the lead, or empower an independent group to oversee the transition.


What is the major topic of this passage Give a list of the serious issues related to the topic.
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