问答题

某汽车制造厂为增值税一般纳税人,该厂生产的汽车出厂单价为10万元(不含增值税),2015年6月该厂发生如下经济业务:
(1)以异地托收承付结算方式向A经销商销售汽车50辆,6月20日发出货物并于当天办妥托收手续,但至6月30日仍未收到货款。
(2)捐赠给B公司(增值税一般纳税人)汽车8辆,并根据B公司的要求开具了增值税专用发票。
(3)为C公司提供汽车设计服务,收取不含税设计费12万元。
(4)为销售汽车接受D货运公司(增值税一般纳税人)的运输服务,支付不含税运费3万元,取得货物运输业增值税专用发票。
(5)从小规模纳税人处购进小汽车零配件一批,取得的当地税务机关代开的增值税专用发票上注明税款6万元。.
(6)本厂不动产基本建设工程领取上月购进的已经抵扣进项税额的生产用钢材一批,该批钢材账面成本10万元。.
已知:本月取得的相关票据符合税法规定并在本月认证抵扣。
要求:
计算该汽车制造厂当期应纳增值税税额。

A.
(6)本厂不动产基本建设工程领取上月购进的已经抵扣进项税额的生产用钢材一批,该批钢材账面成本10万元。.
已知:本月取得的相关票据符合税法规定并在本月认证抵扣。
要求:
计算该汽车制造厂当期应纳增值税税额。
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【案例分析题】

In recent years,Microsoft has focused on three big tasks:building robust security into its software,resolving numerous antitrust complaints against it and upgrading its Windows operating system.These three tasks are now starting to collide.
On August 27th the firm said that the successor to its Windows XP operating system,code-named Longhorn,will go on sale in 2007without one of its most impressive features,a technique to integrate elaborate search capabilities into nearly all desktop applications.(On the bright side,Longhorn will contain advances in rendering images and enabling different computing platforms to exchange data directly between applications.)It is a big setback for Microsoft,which considers search technology a pillar of its future growth—not least as it competes against Google.
The firm’s focus on security championed by Bill Gates himself—took resources away from Longhorn,admits Greg Sullivan,a lead product manager in the Windows client division.Programmers have been fixing Windows XP rather than working on Longhorn.In mid-August,Microsoft released Service Pack 2,a huge set of free software patches and enhancements to make Windows XP more secure.Though some of the fixes turned out to have vulnerabilities of their own,the patches have mostly been welcomed.Microsoft’s decision to forgo new features in return for better security is one that most computer users will probably applaud.
Yet ironically,as Microsoft slowly improves the security of its products-by,for instance,incorporating firewall technology,anti-virus systems and spam filters its actions increasingly start to resemble those that,in the past,have got the firm into trouble with regulators.Is security software an ’adjacent software market’,in which case Microsoft may be leveraging its dominance of the operating system into it?Integrating security products into Windows might be considered ’bundling’which,with regard to web browsing,so excited America’s trustbusters in the 1990s.And building security directly into the operating system seems a lot like ’commingling’software code,on which basis the European Commission ruled earlier this year that Microsoft abused its market power through the Windows Media Player.Microsoft is appealing against that decision,and on September 30th it will argue for a suspension of the commission’s remedies,such as the requirement that it license its code to rivals.
Just last month,the European Union’s competition directorate began an investigation into Microsoft and Time Warner,a large media firm,on the grounds that their proposed joint acquisition of Content Guard,a software firm whose products protect digital media files,might provide Microsoft with,undue market power over digital media standards.The commission will rule by January 2005.Microsoft,it seems,in security as elsewhere,is going to have to get used to being punished for its success.Its Windows monopoly lets it enjoy excessive profits but the resulting monoculture makes it an obvious target for viruses and regulators alike.

That Microsoft’s three tasks are colliding is reflected in the fact that().

A.the new operating system will be marketed at a discount
B.search will be removed from the new operating system
C.all search capabilities will be combined into the desktop
D.images and data will be exchanged more directly

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