1. The allowable deducted freight amount refers to the freight and construction fund indicated on the invoice issued by the transportation unit, excluding the handling fee, insurance premium and other miscellaneous fees paid with the freight.

68+(4+0.1) * 0.07,682,870, choose C.

2. Kitchenware sales do not include 8 million yuan of value-added tax, and individuals receive 585,000 yuan in cash for selling computers to consumers; The latter includes tax.

800 * 0.17+58.5/1.17 * 0.17 =136+8.5, 1445000, choose D.

The leather shoes bought last year were stolen and suffered losses. The purchase price is 4000, and the selling price is 5000.

4000*0. 17=680, choose B.

4. The value-added tax payable for the commodity house this month =1445000-682870+680 = 762810, and choose C.