单项选择题

某商业零售企业为增值税小规模纳税人，2013年9月发生如下业务：本月购进货物取得普通发票，共计支付金额120000元；初次购进增值税税控系统专用设备一套，取得增值税专用发票，注明不含税价款2000元，增值税税额340元；本月销售货物取得零售收入共计158080元。该企业本月应缴纳的增值税为（　　）。

A.2064．27元
B.2264．27元
C.20628．89元
D.4264．27元

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单项选择题

In a world where self-gratification is emphasized,empathy is in short supply but high demand Here,'s how to teach your kids how to have empathy.Empathy is one of those strange qualities-some thing almost everyone wants,but few know how to truly give or receive it.this is all the more reason to teach the next generation what it means to have empathy for those around them 1.While some children are gifted with naturally kind hearts,in most cases kids need to see empathy modeled by the adults around them.It begins with the way parents relate to their children.Parents who show an interest in the things that matter to their kids and respond to emotions in a positive and caring way are teaching the skill of empathy 2.When children have their emotional needs met,two things happen They learn how to meet the emotional needs of others and they are anchored in what they are receiving,meaning that they are secure enough to give to others when the need arises but first they need to receive.An empty jug cannot fill a cup.3.There is nothing like a real life example to model what you are teaching Look for situations that affect another person and talk to your kids about what it means to the people involved and how they might feel.For example,if you see an ambulance speed past,talk about how the family members of the sick person might be feeling 4.Younger kids in particular love to pretend that they are someone or something else.You can use ese fun times for teaching empathy.Get your kids playing the role of another person.This might be a character in a book or on tv,or even someone you know who has been througn a significant experience lately.You can act out the story together and ask your kids to stop and imagine how their character night have been feeling at any given moment.This will focus their attention on the emotions that another person might experience when in that situation.You can ask them to make faces that reflect the feelings of their character.5.Teaching your kids the difference between right and wrong from a young age gives them a strong internal moral compass that will direct them to make good choices.In situations that require a decision,help them to see how our choices and behavior affect others.Talk to them about how wrong doing harms others and help them to see the hurt and damage that it causes.It's a good idea to talk to them about the little things such as calling a sibling an unkind name that hurts her feelings or refusin to play with the leir brother when friends visit.When building a strong moral foundation,start small and begin with the basics.5选？

A.Developtheirinnermoralcompass
B.Empathetickids:giversnottakers
C.Kidsneedtoseeadultsshowempathy
D.Lookforreallifesituationstopracticeempathy
E.Talktokidsaboutemotionalneeds
F.Meetemotionalneeds
G.Playgames

问答题

某市卷烟厂为增值税一般纳税人，2013年9月发生下列经济业务。 (1)为下月生产计划，进口一批烟丝，支付货价3000000元、卖方佣金120000元，该批烟丝运抵我国输入地点起卸之前发生运费及保险费共计380000元。 (2)将烟叶一批(账面成本为220000元)发给外地一家烟丝加工厂加工烟丝，加工厂提供辅料一批，加工后直接发给卷烟厂，共收取辅料及加工费不含税金额82000元，开具增值税专用发票给卷烟厂(受托方没有同类产品售价)。 (3)购进卷烟纸一批，取得增值税专用发票，注明价款110000元；款项已付，货物已入库。 (4)卷烟厂外购一批材料，不含税价款200000元，取得增值税专用发票；其中15％因管理不善被盗。 (5)将本月进口的部分烟丝，对外销售，取得不含税收入825000元。 (6)销售自产A牌卷烟200箱(每标准箱五万支，下同)，每箱不含税销售价格l2500元，收取包装物押金8100元，并已单独记账。 (7)销售自产8牌卷烟150箱，每箱不含税销售价格为30000元。 (8)上月收取的包装A牌卷烟的包装物押金7000元已逾期，包装物未收回，押金不予退还。 (9)将自产A牌卷烟10箱移送本厂设在本市的非独立核算门市部，出厂销售价每箱12500元，门市部零售价(含税)每箱15000元，门市部本月已售出5箱。 (已知：进口烟丝关税税率10％；卷烟定额税率为每标准箱150元；比例税率为每标准条对外调拨价格在70元以上(含70元)的，税率56％，70元以下的，税率36％，烟丝税率30％，烟丝成本利润率为5％) 要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。 (1)计算进口烟丝应缴纳的关税； (2)计算进口烟丝应缴纳的增值税； (3)计算进口烟丝应纳消费税； (4)计算进口环节缴纳税金合计； (5)计算业务(2)中受托方代收代缴的消费税； (6)计算本期应纳增值税； (7)计算本期国内销售A牌卷烟的消费税(不含包装物税额)； (8)计算本期国内销售8牌卷烟的消费税； (9)计算本期国内销售卷烟的消费税总额。