百货商场(一般纳税人)2009年3月销售小麦、面粉、玉米面等取得零售收入300万元；零售各种肉类罐头、酸奶、奶酪等各种奶制品取得零售收入10万元；销售其它货物取得零售收入400万元。3月份取得防伪税控系统开具的增值税专用发票80张，全部经税务机关认证，上面注明销售额共计300万元(其中有60万元的商品未付款)；将上月从农场购进的鲜奶用于职工福利，账面成本2.06万元(其中包括运输成本0.93万元)，该商场3月份应缴纳的增值税为( )万元。
A．43.35B．45.37C．43.33D．46.57
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"Worse than useless," fumed Darrell Issa, a Republican congressman from California, on March 19th, when the House Judiciary Committee held a hearing on the Immigration and Naturalization Service. "Terrible, and getting worse," added Zoe Lofgren, a Democratic colleague who has kept a watchful eye on the INS for ten years. Committee members lined up to take swings at James Ziglar, the head of the INS. He explained, somewhat pathetically, that "outdated procedures" had kept the visa-processing wheels grinding slowly through a backlog of applications. He also had some new rules in mind to tighten up visas. Speeding up the paperwork and getting more of it on to computers--is vital, but the September attacks have exposed the tension, between the agency’s two jobs: on the one hand enforcing the security of America’s borders, and on the other granting privileges such as work permits to foreigners. But other people want more radical changes. James Sensenbrenner, a Republican congressman from Wisconsin, wants to split the INS into two separate bodies, one dealing with border security and the other with handling benefits to immigrants. The other approach, favored in the White House, is to treat the two functions as complementary, and to give the INS even more responsibility for security. Under that plan, the INS would merge with the Customs Service, which monitors the 20m shipments of goods brought into America every year, as well as the bags carried in by some 500m visitors. The two agencies would form one large body within the Department of Justice, the current home of the INS. This would cut out some of the duplicated effort at borders, where customs officers and agents from the INS’s Border Patrol often rub shoulders but do not work together. Mr Bush--who has said that the news of the visa approvals left him "plenty hot" --was expected to give his approval. The senate, however, may not be quite so keen. The Justice Department could have trouble handling such a merger, let alone taking on the considerable economic responsibilities of the Customs Service, which is currently part of the Treasury. The senate prefers yet another set of security recommendations, including links between the databases of different agencies that hold security and immigration information, and scanners at ports of entry to check biometric data recorded on immigration documents. These ideas are embodied in a bill sponsored by members of both parties, but are currently held up by Robert Byrd, the chairman of the Senate Appropriations Committee, who worries that there has not been enough debate on the subject. Mr Ziglar, poor chap, may feel there has been more than enough.
A．has captured close attention.B．is being performed at full swing.C．earned the contempt of officers.D．is running into a state of confusion.
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