问题
单项选择题
某生产企业为增值税一般纳税人，2012年4月对部分资产盘点后进行处理：销售边角废料，取得含税收入82400元；销售2010年购入的小汽车1辆，取得含税收入72100元；销售2009年进口的生产设备一台，取得含税收入120000元。假设企业当月无可抵扣的进项税额，以下关于企业上述业务的增值税处理，正确的是（）
A．销售边角废料应缴纳增值税1584.62元
B．销售小汽车应缴纳增值税1386.54元
C．销售生产设备应缴纳增值税2307.69元
D．企业上述业务共计应缴纳增值税4446.93元
答案
参考答案：B
解析：
（1）销售边角废料应纳增值税销项税额=82400÷（1+17%）×17%=11972.65（元）；
（2）一般纳税人销售自己使用过的小汽车按照4%征收率减半征收增值税，应纳增值税=72100÷（1+4%）×4%×50%=1386.54（元）；
（3）销售生产设备应纳增值税销项税额=120000÷（1+17%）×17%=17435.90（元）；
（4）企业上述业务共计应缴纳增值税=11972.65+1386.54+17435.90=30795.09（元）。所以，本题的正确答案为B选项。
omes. They think that they are left in the (36) of strangers for the rest of their lives. Their (37) children visit them only occasionally, but more often, they do not have any (38) visitors. They live a lonely life without anyone’s care. The truth is that this idea is an unfortunate myth and (39) story. In fact, family members provide over 80 percent of such care (40) elderly people need. They are still living in a familiar family. Samuel Prestoon, a sociologist, studied (41) the American family is changing. He reported that by the time the (42) American couple reaches 40 years of age, they have more parents than children. However, because people today live longer after an illness than people did years (43) , family members must provide long term care. We know, people need company, (44) the elderly people.