2014年5月税务机关检查某生产企业（一般纳税人）的增值税纳税情况时发现，该企业2014年1月将外购的钢材用于本企业的在建工程项目中，钢材账面价值10万元，企业未进行税务处理税务机关对企业作出本月内补缴税款并缴纳滞纳金和罚款的决定，该企业在填写2014年5月的纳税申报表时，就该事项以下填表正确的有（）。
A.第4行“纳税检查调整的销售额”10万元
B.第11行“销项税额”1.70万元
C.第14行“进项税额转出”1.70万元
D.第16行“按适用税率计算的纳税检查应补缴税额”1.70万元
E.第19行“应纳税额"1.70万元
参考答案：C, D
解析：外购钢材用于在建工程，属于进项税额不得抵扣的情况，应当作进项税额转出处理，是税务机关检查发现的，在增值税申报表中，反映在第14行和第16行中。最终第19行不体现查补税额。
| 根据短文内容完成下列表格，并将完整单词写在答题卡对应题号的横线上。(每空一词) | ||||||||||||
| Photography is about taking photographs. In 1826, a Frenchman named Niepce needed pictures for his business. But he was not a good artist. So he invented a very simple camera. He put it in a window of his house and took a picture of his garden. That was the first photograph. The next important date in the history of photograph was 1837. That year, Daguerre, another Frenchman, took a picture of his studio. He used a new kind of camera and a different process. In his pictures, you could see everything very clearly, even the smallest details. This kind of photograph was called a daguerreotype.Soon, other people began to use Daguerre’s process. Travelers brought back daguerreotypes from all around the world. People photographed famous buildings, cities and mountains. In about 1840, the process was improved. The photographers could take pictures of people and moving things. The process was not simple. The photographers had to carry lots of films and processing equipment(设备). But this did not stop the photographers, especially in the United States. Mathew Brady was a well-known American photographer. He took many pictures of famous people. The pictures were unusual because they were very life-like and full of personality. Brady was also the first person to take pictures of war. His 1862 Civil War pictures showed dead soldiers and destroyed cities. They made the war seem more real and more terrible. In the 1880s, new inventions began to change photograph. Photographers could buy  films readymade in rolls(卷). So they did not have to make the film themselves. Also, they did not have to process(冲洗) the film at once. They could bring it back to their st  udios and develop it later. They did not have to carry lots of equipment. And finally, the invention of the small hand-held camera made photography less expensive. Photography is also a form of art. Some photographs were not just copies of the real world. They showed ideas and feelings, like other art forms. | ||||||||||||
Title: The 1 of Photography | ||||||||||||
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