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纳税人未按照规定的纳税期限申报办理税务登记的，税务机关应当向纳税人发出责令限期改正通知书，逾期不改正的，可处以______的罚款。
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结合“给定资料”，概括城镇化建设中存在的问题。 要求：准确，简洁；不超过350字。
“别墅盖起来了，家却不知道安在哪儿”是“给定资料2”中村民的无奈，请你谈谈对这种现象的认识。 要求：分析深入，条理清晰，言语简洁；不超过350字。
某企业不缴纳营业税，适用的所得税税率为25%，城建税税率为7%，教育费附加率为3%。所在行业的基准收益率ic为10%。该企业拟投资建设一条生产线，现有甲和乙两个方案可供选择。 资料一：甲方案投产后某年的预计营业收入为100万元，该年的营运成本费用为80万元，其中，外购原材料和燃料动力费为40万元，工资及福利费为23万元，折旧费为12万元，其他费用为5万元，该年年初增值税抵扣余额为0，销售的产品及外购原材料和燃料适用的增值税税率为17%，预计应交消费税10万元。 资料二：乙方案建设期为1年，建设期购置设备支出的不含税价款为105万元，增值税为17.85万元，无形资产投资为25万元，不发生开办费投资，流动资金投资为40万元。设备的折旧年限为10年，期末预计净残值为10万元，按直线法计捉折旧；无形资产投资的摊销期为5年。建设期资本化利息为5万元。 部分资金时间价值系数为：(P/A，10%，11)=6.4951，(P/A，10%，1)=0.909l，(P/F，10%，1)=0.9091。 要求： (1)根据资料一，计算甲方案的下列指标： ①该年付现的经营成本； ②该年营业税金及附加； ③该年息税前利润； ④该年调整所得税； ⑤该年所得税前净现金流量； ⑥该年所得税后净现金流量。 (2)根据资料二，计算乙方案的下列指标： ①建设投资； ②原始投资； ③项目总投资； ④固定资产原值； ⑤运营期1～10年每年的折旧额； ⑥运营期1～5年每年的无形资产摊销额； ⑦运营期末的回收额； ⑧乙方案截止第5年年末累计所得税后净现金流量为-6.39万元，截止第6年年末累计所得税后净现金流量为39.65万元。计算乙方案包括建设期的静态投资回收期(所得税后)和不包括建设期的静态投资同收期(所得税后)。 (3)已知乙方案运营期的第二年和最后一年的息税前利润的数据分别为36.64万元和41.64万元，请按简化公式计算这两年该方案的所得税前净现金流量NCF3和NCF11。 (4)假定甲方案所得税后净现金流量为：NCF0=-120万元，NCF1=-10万元， NCF2～11=24.72万元，据此计算该方案的下列指标： ①净现值和净现值率(所得税后)； ②不包括建设期的静态投资回收期(所得税后)； ③包括建没期的静态投资回收期(所得税后)； ④年等额净回收额。 (5)已知乙方案按所得税后净现金流量计算的净现值为2.21万元，请依据(4)问的计算结果，按净现值和包括建设期的静态投资回收期指标，对甲方案和乙方案作出是否具备财务可行性的评价。
With the development of the global economy, many companies engage in a worldwide manufacturing business and claim they are a multinational company. Some economists (31) between the international firm and the multinational company in the following way. the "international firm" is a term that (32) enterprises with various degrees of world orientation in their business; (33) the "multinational company" is one type of international firm. The international firm engages in any activity or (34) of activities from exporting, importing and licensing to full scale manufacturing in a number of countries. The international (35) of such a company varies from the point at which overseas sales and profits take on importance and top management begins to (36) some attention to them to the stage (37) the company is globally oriented in its marketing, production, (38) , and other decisions and (39) alternative opportunities around the world. When a company reaches the latter stage, it be-comes (40) . Thus, the multinational company is one type of international company. It is a (41) developed international company with a deep worldwide involvement and a global perspective in its management and decision making. More (42) , the multinational company in manufacturing does business in a number of countries; it has a substantial commitment of its resources in international business; it (43) international production in a number of countries; and it has a (44) perspective in its management. Significant (45) exist among multinational companies. First, such a company may not (46) do business in every region and country in the world, (47) it considers opportunities throughout the world. Second, it has a (48) portion of its assets invested in international business; (49) it makes a substantial part of its sales and earns a considerable part of its (50) overseas.
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