某市汽车制造企业主要生产小轿车，2004年改组为股份制企业。各项资产评估增值100万元，采用综合调整法调整，调整期10年。2007年企业在册职工850人(含医务室、食堂人员20人)，注册资本9000万元，当年经营情况如下； (1)销售达到低污染排放值的小轿车40辆，每辆不含税销售额10万元，通过各地汽车贸易中心销售500辆，给予8%的折扣销售，折扣额开具红字专用发票入账。另处置本企业自用两年的小轿车，售价7万元，账面原值6万元，已提折旧1万元。 (2)购进小轿车零部件、主料，取得增值税专用发票上注明价款3000万元；进口汽车轮胎一批，关税完税价格180万元(假定关税税率20%)，运费、保险费16万元，包装费4万元，外购货物已验收入库，其中生产小轿车领用进口汽车轮胎70%。 (3)销售成本4000万元，销售费用300万元(其中广告费130万元，广告性赞助支出20万元，上年广告费超标准40万元，业务宣传费50万元)；管理费用 500万元(其中业务招待费120万元，存货跌价准备9万元，不含坏账准备金)；财务费用150万元(其中在建工程的贷款利息80万元，流动资金借款中自关联企业借入1000万元，期限半年，年利率为7%，银行同期贷款利率为5%)。 (4)直接向当地红十字医院捐款20万元，通过非营利社会团体向老年服务机构捐款10万元。 (5)另知：年末“应收账款”、“其他应收款”借方分别记载未收回的货款 50万元和40万元；以及入成本费用的实发工资1250万元，由福利费支付的医务室、食堂人员工资20万元，均按规定比例计提了三项经费，不能提供工会组织的专用拨缴款收据。 (6)年终从联营企业(适用税率15%)分回利润55.5万元，联营企业当年享受定期减半征收优惠；从境外甲国分回利润35万元，甲国公司所得税率为30%。 其他资料：小轿车和汽车轮胎消费税税率为5%，当地计税工资月人均标准为800元，全年已预缴所得税120万元。 要求： (1)计算进口环节应纳关税。 (2)计算进口环节应纳消费税。 (3)计算进口环节应纳增值税。 (4)计算销售小轿车应纳消费税。 (5)计算销售小轿车应纳增值税。 (6)计算应缴纳的城建税和教育费附加。 (7)计算应纳企业所得税。 (8)计算联营企业分回利润抵免税额。 (9)计算境外所得应扣税额。 (10)汇算清缴全年应补企业所得税。

The history of African—Americans during the past 400 years is traditionally narrated (1) an ongoing struggle against (2) and indifference on the part of the American mainstream, and a struggle (3) as an upward movement is (4) toward ever more justice and opportunity.

Technology in and of (5) is not at fault; it’s much too simple to say that gunpowder or agricultural machinery or fiber optics (6) been the enemy of an (7) group of people. A certain machine is put (8) work in a certain way—the purpose (9) which it was designed. The people who design the machines are not intent on unleashing chaos; they are usually trying to (10) a task more quickly, cleanly, or cheaply, (11) the imperative of innovation and efficiency that has ruled Western civilization (12) the Renaissance.

Mastery of technology is second only (13) money as the true measure of accomplishment in this country, and it is very likely that by (14) this under-representation in the technological realm, and by not questioning and examining the folkways that have (15) it, blacks are allowing. (16) to be kept out of the mainstream once again. This time, however, they will be (17) from the greatest cash engine of the twenty-first century. Inner-city blacks in particular are in danger, and the beautiful suburbs (18) ring the decay of Hartford, shed the past and learn to exist without contemplating or encountering the tragedy of the inner city.

And blacks must change as well. The ways that (19) their ancestors through captivity and coming to freedom have begun to loose their utility. If blacks (20) to survive as full participants in this society, they have to understand what works now.

12（）

A.since

B.on

C.in

D.at