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【简答题】
某饮料厂7月份销售汽水、果茶饮料,实现销售额60万元,收取增值税销项税额7.8万元;当月购人白糖、山楂、柠檬酸等原料15万元,取得增值税专用发票,注明的增值税进项税额为19 500元,原料入库。另外,厂领导考虑到职工暑期工作辛苦,对全厂200名职工每人发送一箱汽水、一箱果茶。每箱汽水成本为50元,售价为80元;每箱果茶成本为80元,售价为135元。当月该厂为职工食堂购进一台大冰柜,取得的增值税专用发票上注明的进项税额是4 160元,还为厂里的幼儿园购进一批儿童桌椅、木床,取得的增值税专用发票上注明的进项税额为1 040元。 要求:计算该企业当月应纳增值税额。
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相关题目：
【单选题】Tariffs and import quotas both result in
A.
lower levels of domestic production.
B.
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C.
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