单项选择题

We need to follow the lead of Britain's families and put in the hard work to renew the contract between the generations.You don't get a better Britain by chance-you have to build it.Nor are we likely to overcome the divides facing our country by accident-we have to unify it.But when it comes to ensuring that Britain works for all generations,young and old,as a society we too often leave il to chance,something families would never do.The giving and taking of the generational contract,in which we support young and old,feels like the natural order of things.Cont.ributing when we can and being looked after when in need is what we do every day as 14 million parents bring up their children.And just as that contract underpins our families,it has long underpinned our socieLy and welfare state.But this intergeneraLional conLiact is under pressure.We are already failing to provide the social care our older generations deserve,need and expect.And this is before the real pressures,and a~24bn bill,from delivering on our health and care obligations in an ageing society arrive in the next decade.Solution after solution has been panned,binned or pushed into the long grass by government after government.The need co renew our intergenerational conLract is clear and urgenl,bul doing so is far from easy.It requires new thinking and tough trade-offsPfrom how we deal wich the fiscal pressures of an ageing society in a way that is generationally fair,to how we deliver the housing young people need while respecting the communities everyone values.And the polit,ics are far from straightforward.Renewal should involve an agenda appealing to all generations,but voters'party preferences have never been so starkly divided by age.This state of affairs-with the Conservatives reliant on older people who are most likely to vote,and Labour sitting on a lead amongst younger generations who represent the fucure of British elections-is not desirable for the parties themselves or our counlry as a whole.We need our political leaders co rise to this challenge with an appeal to all generations.It can be done,as the forthcoming final report of the Incergenerational Comm]ssion will lay out.We can deliver the health and care older generations deserve,withoul simply asking younger workers to bear all the costs.We can do more to promote educacion and skills,especially for those who have not chosen on the university route.We can provide more security for yoimg people,from the jobs they do to the homes they renL.And we can show younger generations thal owning a home is a realit,y not a dislanl prospect in 21st-century Britain.Such an appeal across generations is che route to building a better Bricain-and a more united one,too.
What does the real pressure that the inter-generational contract is facing refer to?

A.ThenewcontractisunabletounclerpinfamiliesinBritain
B.Seniorscan'trecelvecorrespondingsupportfromthegovernment
C.Theimpendingagingsocietywillleadtogreatexpenditure
D.Thegovernmentcan'tfindasatisfyingsolutiontoilssocialconflicls
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某餐饮企业2013年6月发生如下业务: (1)实现营业收入800万元,其中包括顾客现场消费餐饮营业收入500万元、熟食外卖收入30万元、内设卡拉OK厅营业收入270万元,各项收入均分开核算。 (2)因该企业一餐厅人流量大,设立一个电脑福利彩票投注点代销福利彩票,当月共销售福利彩票500万元,餐厅按2%的比例收取手续费。 (3)该企业曾投资500万元参与设立一家公司,约定每年收取固定收益40万元、半年结算一次,当月收到20万元。 (4)转让一栋房产,该房产是若干年前由债务人抵债而得,当时冲抵的债务金额是650万元。此次售价800万元,包含购置房屋后安装的空调设备折合10万元。空调设备与房屋单独核算。 (5)卖出作为金融资产核算的某股票,卖出总价为130万元,支付税费4万元;该股票的买入价为85万元,买人时支付税费2万元,股票持有期间取得股息3万元。 (其它相关资料:当地政府规定的娱乐业营业税税率为200。) 要求:根据上述资料,回答问题,如有计算,需计算出合计数。 (1)计算业务(1)营业收入应缴纳的营业税。 (2)计算业务(2)取得的收入应缴纳的营业税。 (3)计算业务(3)取得的固定收益应缴纳的营业税。 (4)计算业务(4)转让房产应缴纳的营业税。 (5)计算业务(5)卖出股票应缴纳的营业税。 (6)计算企业当年合计应纳的营业税。
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北京某酒业股份有限公司(一般纳税人)2013年5月份发生下列业务: (1)生产销售甲类啤酒400吨,每吨不含税售价3100元,销售的同时另收取押金合计40000元。 (2)从农业生产者手中收购玉米400吨,收购凭证上注明,每吨收购价均为3000元,共计支付收购价款1200000元。 (3)研发部开发生产的一种新粮食白酒,小批量生产1吨,广告样品使用0.2吨,赠送给某单位0.2吨。已知该种白酒无同类产品出厂价,生产成本每吨35000元,成本利润率为l0%。 (4)将收购的玉米从收购地直接运往异地的乙酒厂生产加工粮食白酒,加工完毕,企业收回白酒共50吨,取得乙酒厂开具的增值税专用发票,注明加工费30000元(含代垫辅料15000元),乙酒厂的同类白酒不含税销售价格为11200元/吨,款项已支付。乙酒厂代收代缴了消费税。本月内企业将收回的白酒全部批发售出,取得含税销售额560000元。 (5)销售散装粮食白酒3吨,含税单价每吨4680元,每吨收取包装物押金2340元,全部款项存入银行。 (甲类啤酒单位税额为250元/吨、乙类啤酒税额为220元/吨;粮食白酒的从价税率为20%,从量税额为0.5元/斤) 要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数(单位:元)。 (1)该企业销售啤酒业务应缴纳的消费税; (2)该企业应缴纳的增值税; (3)乙酒厂应代收代缴消费税; (4)该企业应缴纳的消费税(不含乙酒厂代收代缴的消费税)。