题目详情:

[简答题] By the mid-1990s, banks and investment organizations had realized that academics skilled in mathematical modelling could help them to devise winning strategies with which to play the world’’s financial markets. George Sugihara, who had built a formidable reputation among ecologists by analyzing the population dynamics of fish and plankton (浮游生物), was a prize catch. Deutsche Bank wanted him to apply those talents to its "black-box project", a secret endeavour designed to predict the prices of various financial instruments. Sugihara struck a hard bargain. In addition to providing an ample salary, Deutsche Bank agreed to let him stay in San Diego — where the Frankfurt-based firm provided a large luxurious office overlooking the harbour. There, it gave him all the resources he needed to devise models to interpret price trends from masses of financial data. In 1995, when Sugihara took leave of absence from the University of California, San Diego (UCSD), his colleagues thought

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[单选题]锥体束损害最具特征性的体征是
A.四肢瘫痪
B.肌张力增高
C.腱反射活跃
D.腹壁反射消失
E.Babinski征阳性

[判断题] 消防人员在有毒区域内作战,如果缺乏有效的防毒措施,有毒物质会通过呼吸道、皮肤和消化器官侵入体内造成中毒。( )
A.正确
B.错误

[单项选择]
(每题的备选项中，只有1个最符合题意。)

北京蒂维亚纳葡萄酒公司为增值税一般纳税人，主要生产销售红酒和其它酒，拥有自己的葡萄园。2008年12月发生如下经济业务：
(1) 本期购进A单位土地使用权100亩建造葡萄种植园，支付价款700万元；另外支付给B公司的(葡萄废渣)垃圾处置费38万元。
(2) 销售自产红酒15吨，每吨不含税单价为80000元，收取包装物押金17200元。
(3) 从云南某酒厂购进优质酒精1吨，取得增值税专用发票，注明价款25万元。另外支付运费1.4万元，取得合规运费发票。
(4) 将自产3度其它酒10吨，以成本价每吨18500元分给职工作年货，对外销售不含税单价为每吨19500元。
(5) 本月生产销售高档红酒4000箱，每箱不含税售价2850元，并收取每箱包装箱押金 175.50元，约定半年期限归还。
(6) 进口一批意大利鲜葡萄，出口地离岸价格85万元，境外运费及保险费共计5万元，海关于12月15日开具了完税凭证。
(7) 葡萄酒公司将进口的葡萄的80%用于生产高档葡萄酒。当月销售高档葡萄酒取得不含税销售额500万元。
其他资料：本月初的期末留抵进项税为8.5万元，本期另外取得机器修理备件和电力水等可抵扣专用发票，通过认证进项税为21.5万元。
(国家规定其他酒的成本利润率为5%，进口环节的关税为50%，其它酒的消费税税率为10%，A单位土地使用权原购进时支付价款350万元)
根据以上资料回答下列问题：

B公司收取的垃圾处置费用应纳营业税为( )元。
A. 0
B. 2125
C. 19000
D. 26000