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问题 单项选择题

增值税纳税人销售下列自产货物实现的增值税实行即征即退50%政策的有（）

A．以垃圾为燃料生产的电力

B．利用风力生产的电力

C．销售自产的综合利用生物柴油

D．以退役军用发射药为全部原料生产的涂料硝化棉粉

答案

参考答案：C

解析：

准予计算进项税额抵扣的货物运费金额是指运输费用结算单据上注明的运输费用、建设基金，不包括装卸费、保险费等其他杂费。

如果运费与其他杂费没有分开核算，不得计算抵扣进项税。准予抵扣的进项税额=3400+（2000+200）×7%=3554（元），销项税额=80000×17%=13600（元），本月应纳的增值税=13600-3554=10046（元）。

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驾驶机动车要选择绿色箭头灯亮的车道行驶。
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For more than two centuries, American’s colleges and universities have been the backbone of the country’s progress. They have educated the technical, managerial, (1) and provided generation after generation of national leaders. Today educators from around the globe are turning to U. S. institutions of higher learning (2) . They are apt to find many reasons for the excellence of American universities, but (3) stand out as watersheds:
Education (4) : In 1862 Congress enacted the Land-Grant College Act, which essentially extended the opportunity of higher education (5) , including such disenfranchised groups as women and minorities. Each state was permitted to sell large tracts of (6) and use the proceeds to endow at least one public college.
(7) : Over the years, the decentralization and diversity of the America’s colleges and universities have promoted competition for students and resources. Competitive pressure first arose (8) . The academy’s impact really grew after World War II, when (9) commissioned by President Roosevelt argued that it was the federal government’s responsibility to (10) for basic research. Instead of being centralized in government laboratories, scientific research (11) in American universities and generated increasing investment. It also gave graduate students research opportunities and helped (12) far and wide, to the benefit of industry, medicine and society as a whole.
(13) : The end of the World War II saw passage of the Servicemen’s Readjustment Act of 1944. The law, which provided for (14) for returning veterans, made an already democratic higher-education system accessible in ways that were (15) in Europe, opening the doors of the best universities to men and women who had (16) of going to college.
(17) : The creation of federal loan guarantees and subsidy programs, as well as outright grants for college students brought (18) to higher education and further helped to democratize access. Since its founding (19) , the Federal Family Education Loan Program has funded more than 74 million student loans worth more than (20) .
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