问答题

某商场是增值税一般纳税人.具有金银首饰经营资质,地处某市市区。2006年5月发生如下经济业务:
(1)销售给个人消费者金项链共取得零售收入1898850元,并随同金项链销售收取专家鉴定报告费用8700元,均刀:具普通发票,货款已收到。
(2)将钻石饰品200克拉,成本价为每克拉3240元,赠送给某协会,当月同类饰品的销售价格为每克拉4440元(不含增值税),货已发出;另将上月自生产企业购进的成本为14万元的金银镶嵌首饰(无同类售价)发给先进工作者作为奖励(已抵扣进项税额)。
(3)用金戒指200克与某单位交换大型激光打印机2台自用,当月同类金戒指的加权平均销售价格为100元/克(不含增值税),最高销售价格为120元/克(不含增值税),办公用激光打印机每台售价10000元(不含增值税),双方互开具增值税专用发票。
(4)将金银首饰与外购珠宝组成成套饰品对外销售,取得零售收入170200元,货款已
全部收到,组成成套饰品的金银首饰与珠宝的不含税价格分别为165000元、8000元。
(5)从巴西进口金银首饰一批,关税完税价为52万元,关税税率为25%,按规定缴纳了海关相应的税金后取得海关完税凭证。
(上月留抵税额为27万元,金银首饰的成本利润率为6%)
要求:根据上述资料,按下列顺序回答问题:
(1)计算该企业进口环节应缴纳的税金;
(2)计算该企业业务(2)应纳的消费税额;
(3)计算该企业业务(3)应纳的消费税额;
(4)计算该企业本月应纳的消费税税额;
(5)计算该企业本月应纳的增值税税额。

A.具有金银首饰经营资质,地处某市市区。2006年5月发生如下经济业务:
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【案例分析题】

A new study uses advanced brain-scanning technology to cast light onto a topic that 【M1】______
psychologists have puzzled over more than half a century:social conformity.The study 【M2】______
was based on a famous series of laboratory experiment from the 1950’s by a social psy 【M3】______
chologist,Dr.Solomon Asch.In those early studies,the subjects were shown two cards.
On the first was a vertical line.On the second were three lines,one of them the same length
with that on the first card.Then the subjects were asked to say which two lines were 【M4】______
like,something that most 5-year-olds could answer correctly.But Dr.Asch added a twist.【M5】______
Seven other people,in cahoots with the researchers,also examined the lines and gave
their answers before the subjects did.And sometimes these confederates unconsciously 【M6】______
gave the wrong answer.Dr.Asch was astonished at what happened next..After thinking 【M7】______
hard,three out of four subjects agreed with the incorrect answers given by the confederates 【M8】______
at least once.And one in four conformed 50percent of the time.Dr.Asch,who died
in 1996,always wondered about the findings.Did the people who gave in to group do so
knowing that their answers was right?Or did the social pressure actually change their
perceptions?The researchers found that social conformity showed up in the brain like 【M9】______
activity in regions that are entirely devoted to perception.But independence of judgment
m standing up for one’s beliefs M showed up as activity in brain areas involved in emotion,
the study found,suggesting that there be a cost for going against the group.【M10】______

【M1】()

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