内燃机是热力发动机的一种，其特点是液体或气体燃料和空气混合后直接输入机器内部燃烧而产

综合题：本题考核增值税、资源税的混合计算甲企业为开采原煤同时伴采天然气的煤炭开采企业，乙企业为制造井矿盐的盐场，甲乙企业都是增值税一般纳税人，2015年2月发生如下业务：

（1）甲企业外购工作服等劳保用品取得增值税专用发票，价款20000元，增值税3400元；从小规模纳税人处购买小工具一批，取得税务机关代开的增值税专用发票，价款15000元，增值税450元；

（2）甲企业开采原煤16000吨，当期销售原煤8000吨，取得不含增值税销售额340000元；将部分未税原煤移送加工洗煤，销售洗煤取得不含增值税销售额300000元；

（3）甲企业采煤过程中开采天然气40000立方米，与乙企业签订易货合同，用10000立方米天然气换取乙企业的2吨自产固体原盐，双方商定互开增值税专用发票，含税价选择市场含税价10000元；甲企业将换得的固体盐40%用于职工食堂腌制咸菜，60%用于采煤机械清洁之用；乙企业将换得的天然气作为生产动力使用；（4）乙企业购买一台制盐机械取得增值税专用发票，价款120000元，增值税20400元；乙企业购买液体盐100吨，取得增值税专用发票，不含增值税价款50000元；

（5）乙企业将外购液体盐全部用于生产井矿盐，将制成的30吨井矿盐全部销售；当期另销售自制井矿盐200吨，取得不含增值税金额200000元。（其他材料：上述应抵扣的发票均通过了认证；甲企业煤炭资源税税率5%，洗煤折算率80%；液体盐资源税每吨2元，井矿盐资源税每吨10元；天然气资源税税率6%）

要求计算：（1）甲企业应纳的资源税；（2）甲企业可抵扣的增值税进项税；（3）甲企业应纳的增值税；（4）乙企业应纳的资源税；（5）乙企业可抵扣的增值税进项税；（6）乙企业应纳的增值税。

B

Brazil is a federation that consists of twenty-six states and one federal district. The biggest majority of Brazil’s population belongs to the Christian religion and almost all of them are Catholics. This is something Brazil inherited(继承) being Portugal’s colony(殖民地).

Historically, the country was a colony claimed by people from Portugal and this made Portuguese the official language. The Portuguese reached Brazil in 1500 and until that moment it was inhabited by semi-nomadic(半游牧的) people. The Portuguese changed Brazil into a country of slaves until 1800, when Maria I of Portugal came to live to Brazil. The Queen did not stay long in Brazil, but during the 20 years of royal presence a lot of changes occurred: commercial ports to United Kingdom were opened; Brazil stopped being isolated(孤立) from other countries. So at the moment of getting the independence on the 7th of September, 1822, Brazil already had the potential to develop. The Brazilian Empire, Pedro I, abolished slavery in 1888 in the face of Princess Isabel. A lot of European people started coming to Brazil and the industry of the country started working. In the 19th and the 20th century as it has been said above foreign people immigrated(移民) to Brazil and basically 5 million European and Japanese people became the residents of Brazil. The beginning of the 20th century was especially marked by the immigration of a lot of Asian people: Japanese, Korean and Chinese immigrants. As a matter of fact Japanese people do not immigrate a lot, and the fact that the Brazilian-Japanese people are the largest Japanese minority in the world does astonish greatly.

The majority of the cultural inherits of Brazil are actually Portuguese, due to the fact that Brazil was Portugal’s colony for a very long time. The southern states mainly consist of European population and the north and the northeast consist of a mixed population including Africans, Amerindians and Europeans. Most of this population is Roman Catholic. No other country in the world has the same amount of Catholics. The modern tendency of Brazil is the growing number of people calling themselves Protestants. Around 7.4% of the population don’t believe any god. Some Brazilians, especially in the northern states are mixed Africans who prefer following the traditional African religions. Only 1.8% of the population chose Buddhism, Islam or Judaism.

Though Brazil always tried to maintain democracy, it was failed several times by the dictatorship（独裁） of Getulo Vargas. This fact could not affect the political situation in the country.

61. Brazil was ruled by Portuguese about ______.

A. 22 years        B. 300 years      C. 322 years       D. 328 years

62.Who might block the development of Brazil?

A. Maria I     B. Pedro I     C. immigrants    D. Getulo Vargas

63. The writer mainly tells us the ______ of Brazil in the passage.

A. religion     B. history     C. culture    D. political situation

64．Which of the following statements is NOT true?

A. Brazil was isolated from other countries when Maria I stayed there.

B. The industry of the country started working in 1888.

C. Brazil has the largest population of Catholics in the world.

D. Some people in Brazil don’t believe any god.

65. It can be inferred that Brazil is a country with ________.

A. western culture B. modern culture   C. traditional culture   D. mixed culture

以下关于真菌染色方法的描述正确的是（）

A.墨汁涂片主要用于检查隐球菌等有荚膜的孢子

B.瑞氏染色主要用于检查组织胞浆菌

C.革兰染色可用于检查白念珠菌

D.PAS染色可使多种真菌呈红色

宜包煎的药物是（）

A.苦杏仁

B.旋覆花

C.海蛤壳

D.竹沥

E.白果

OMROMC200H系列可编程控制器采用（）单片机作为其主处理器。

A、MCS 51；

B、MCS 98；

C、MOTOROLA MC68B69CP；

D、8031。