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A 工业企业为增值税一般纳税人，机构所在地在A 县，2019 年9 月10 日转让其2014 年购买的一幢写字楼，取得含税转让收入3600 万元。该写字楼位于B 县，2014 年购买时的价格为2500 万元，保留有合法有效凭证；该办公楼资产原值2600 万元，已经计提折旧150 万元。该工业企业对于该项业务选择了简易计税方法，请回答下列问题。
（1）A 企业需要向哪个税务机关预缴增值税？预缴多少？如何进行账务处理？
（2）A 企业需要向哪个税务机关申报缴纳增值税？计提增值税时应如何进行账务处理？
（3）如果A 企业对该项业务选择了一般计税方法，计提增值税时应如何进行账务处理？

【参考答案】

（1）A 企业需要向不动产所在地B 县税务机关预缴增值税。
预缴增值税＝（36000000－25000000）÷......

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根据题目要求完成下列任务。用中文作答。阅读所给材料，回答下列三个问题：(1)这两份材料分别属于哪种语篇类型?(6分)(2)这两份材料分别适合于哪种课堂教学?说明理由(至少写出两个要点)。(12分)(3)分析教师选用文本材料时需要考虑的基本要素(至少写出三个要点)。(12分)材料1Tom: Hello Alice. I'm interested in your work saving birds! What do you think is the most difficult part of your work?Alice: Well ... I suppose it's saving wild birds covered in oil. That's the most difficult of all.Tom: How does that happen?Alice: The oil comes from boats. It floats on the water and covers the bird's feathers when they swim through it.Tom: That sounds terrible. What do you do about it?Alice: The first thing we do is to make sure the bird hasn't tried to clean itself with its beak.As it does so, the bird eats some oil and becomes sick.Tom: Oh dear! Do the birds always die?Alice: Sometimes ... but we try to save them. Birds use their feathers like a raincoat to keep out cold water. When feathers are covered in oil, they stick together and a bird's skin gets cold in the water. So without help the bird would die of cold!材料2Scientists have discovered that when chimpanzees have stomach pains, typically because of intestinal parasites, they look for a certain plant to eat, Lippea. It is common in the jungles where chimpanzees live, and it contains chemical substances effective against many parasites.Lippea is not the only natural medicine in the chimpanzees' cabinet. They may actually use up to thirty different plants--for different problems. Interestingly, the local people make use of many of the same plants for medical purposes. It is almost certain that chimpanzees discovered these herbal remedies before humans.
多项选择题
下列选项中直接向环境排放污染物的主体中，属于环境保护税纳税人的有（ ）。
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B.个人
C.家庭
D.私营企业
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