单项选择题

Millions of Americans and foreigners see G.I.Joe as a mindless war toy,the symbol of American military adventurism,but that’s not how it used to be.To the men and women who 1 in World WarⅡand the people they liberated,the G.I.was the 2 man grown into hero,the poor farm kid torn away from his home,the guy who 3 all the burdens of battle,who slept in cold foxholes,who went without the 4 of food and shelter,who stuck it out and drove back the Nazi reign of murder.This was not a volunteer soldier,not someone well paid,5 an average guy up 6 the best trained,best equipped,fiercest,most brutal enemies seen in centuries.His name isn't much.GI.is just a military abbreviation 7.Government Issue,and it was on all of the articles 8 to soldiers.And Joe?A common name for a guy who never 9 it to the top.Joe Blow,Joe Palooka.Joe Magrac...a working class name.The United States has 10 had a president or vice-president or secretary of state Joe.G.I.Joe had a 11 career fighting German,Japanese,and Korean troops.He appears as a character.or a 12 of American personalities,in the 1945 movie The Story of G.I.Joe,based on the last days of war correspondent Emie Pyle.Some of the soldiers Pyle 13 portrayed themselves in the film.Pyle was famous for covering the 14 side of the war,writing about the dirt-snow-and-mud soldiers not how many miles were 15 or what towns were captured or liberated.His reports 16 the“Willie”cartoons of famed Stars and Stripes artist Bill Maulden.Both men 17 the dirt and exhaustion of war,the 18 of civilization that the soldiers shared with each other and the civilians:coffee,tobacco,whiskey,shelter,sleep.19 Egypt,France,and a dozen more countries,G.I.Joe was any American soldier,20 the most important person in their lives.20选?

A.onthecontrary
B.bythismeans
C.fromtheoutset
D.atthatpoint
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某汽车制造厂为增值税一般纳税人,生产的小汽车达到低污染排放标准,小汽车出厂价格每辆100000元(不含增值税),2012年2月该厂购销情况如下: (1)销售给特约经销商A小汽车50辆,经销商已提取40辆小汽车,其余10辆尚未提货;该厂已经开具了50辆小汽车的增值税专用发票。 (2)抵债给某供货商小汽车8辆,并开具了增值税专用发票;为该业务支付运费12000元,运输单位发票抬头为供货商,发票已由该厂转给供货商。 (3)与特约经销商8签订了60辆小汽车的代销协议,代销手续费5%,该厂当即开具了60辆小汽车的增值税专用发票,当月收到经销商返还的30辆小汽车的代销清单及销货款。 (4)以本厂生产的10辆小汽车,向一汽车配件厂换取600000元的专用配件,双方均已收到货物,未开具增值税专用发票。 (5)销售使用过两年的一台旧机床,账面原价400000元,已提取折旧100000元,销售价格410000元。 (6)国内购进小汽车零配件一批,取得增值税专用发票上注明的销售金额4000000元,货已入库;另支付运费金额30000元,取得运输单位开具的运输发票上注明运费金额20000元,建设基金5000元,装卸费2000元,保险费3000元,本月未报送增值税运输发票抵扣清单及电子信息。 (7)从国内小规模纳税人处购进自产小汽车零配件一批,并取得当地税务机关开具的增值税专用发票注明价款60000元,货已验收入库。 (8)从国外进口原材料一批,支付买价400000元、相关费用30000元,支付到达我国海关前的运输费用40000元、保险费用20000元。 (9)经主管税务机关核准购进税控收款机一台,取得增值税专用发票注明金额5000元,税额850元。 (10)本厂基本建设工程领取上月购进的生产用钢材价值100000元。 (11)购进办公用品一批,取得普通发票注明价款20000元;购置复印机一台,普通发票上注明价款50000元,为职工食堂购置用具一批,取得增值税专用发票注明价款10000元。 要求:假设小汽车适用消费税税率5%,关税税率20%,依据增值税纳税申报表的H径,请计算下列小问,每问需计算出合计数。 该厂2月份: 1.进口环节应缴纳的关税。 2.进口环节缴纳的增值税。 3.当月可以实际抵扣的税额。 4.当月销项税额。 5.当月应纳的增值税额。