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问题 单项选择题

人身保险合同效力中止，经投保人与保险人协商并达成协议，在投保人补交保险费后合同效力恢复。但是，自合同效力中止之日起()年内双方未达成复效协议的保险人有权解除合同。

A.1

B.2

C.3

D.4

答案

参考答案：B

解析：我国《保险法》中有相应规定

单项选择题

During recent years we have heard much about "race": how this race does certain things and that race believes certain things and so on. Yet, the (51) phenomenon of race consists of few surface indications.

We judge race usually from the coloring of the skin: a white race, a brown race, a yellow race and a black race. But (52) you were to remove the skin you could not tell anything about the race to which the individual belonged. There is nothing in physical structure, the brain or the internal organs to (53) a difference.

There are four types of blood. All types are found in every race, and no type is distinct to any race. Human brains are the (54) . No scientists could examine a brain and tell you the race to which the individual belonged. Brains will (55) in size, but this occurs within every race. (56) does size have anything to do with intelligence. The largest brain ever examined belonged to a person of weak (57) . On the other hand, some of our most distinguished people have had (58) brains.

Mental tests which are reasonably (59) show no differences in intelligence between races. High and low test results both can be recorded by different members of any race. (60) equal educational advantages, there will be no difference in average standings, either on account of race or geographical location.

56().

A.Only 

B.Or 

C.Nor 

D.So
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问答题

某市区企业是增值税一般纳税人，出口货物征税率17%，退税率13%，2006年4月末留抵税额60000元，5月发生下列业务：
(1)进口材料一批用于内销货物的生产，关税完税价格882353元，关税率5%，支付该批货物入关后运费2000元，取得国际货物运输发票；
(2)进料加工免税进口材料一批，关税完税价格100000元，未缴关税及消费税。支付该批货物入关后运费1500元，取得运输业发票；
(3)从小规模纳税人购入材料一批用于出口货物的生产，取得税务机关代开的增值税专用发票，注明价款10000元，增值税600元，支付该批货物运费500元，取得运输业发票；
(4)三个月前购入一批免税农产品因保管不善毁损，材料账面成本26100元；
(5)内销货物A400箱，含税价600000元，支付运输费3000元，取得运输业发票；
(6)将货物A100箱项用于股东分红；
(7)出口货物销售额800000元，支付运输费20000元，取得国际货物运输发票。
假定上述相关需认证的发票均经过认证，要求计算：
(1)计算该企业当期的进项税转出数合计；
(2)计算该企业在当期可从销项税中抵扣的全部进项税合计；
(3)计算该企业当期的增值税销项税；
(4)计算该企业应纳或应退免的增值税；
(5)计算该企业应纳的城建税和教育费附加。
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