案例分析题(共8题。每题的备选项中,只有一个最符合题意)某中外度假山庄,2009年发生以下业务:(1)该山庄全年实际占用土地面积共计150000平方米,其中:山庄内的绿化占地20000平方米、酒店和宾馆占地10000平方米、用于养殖专业用地80000平方米;(2)山庄拥有房产原值8000万元,与甲企业签订协议;自4月1日起以度假村内价值2000万元的房产使用权出租给甲企业,期限一年,按照合同约定度假山庄每月收取20万元的固定收入;(3)山庄2009年拥有载货汽车2辆, 自重吨位均为20吨;小轿车5辆;中型客车3辆;农业机械部门登记的拖拉机5辆,自重吨位为2吨。(提示:城镇土地使用税每平方米单位税额4元;已知当地省政府规定的房产原值扣除比例为20%;该山庄所在省规定载货汽车年纳税额每吨30元,5座以下载客汽车年纳税额每辆400元,中型客车年纳税额每辆600元)根据上述资料和税法有关规定,回答下列问题: 2009年应应纳的车船税为()万元。
A. 0.1
B. 0.3
C. 0.5
D. 0.7
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最可能的诊断是
A. 室内传导阻滞
B. Ⅱ度I型房室传导阻滞
C. Ⅱ度Ⅱ型房室传导阻滞
D. Ⅰ度房室传导阻滞
E. Ⅲ度房室传导阻滞
In the game, how many Pawns does each player have
A. five
B. six
C. seven
D. eight
[A] Dr Daniel Stanley, an oceanographer, has found volcanic shards in Egypt that he believes are linked to the explosion. Computer simulations by Mike Rampino, a climate modeler from New York University, show that the resulting ash cloud could have plunged the area into darkness, as well as generating lightning and hail, two of the 10 plagues.[B] The cloud could have also reduced the rainfall, causing a drought. If the Nile had then been poisoned by the effects of the eruption, pollution could have turned it red, as happened in a recent environmental disaster in America. The same pollution could have driven millions of frogs on to the land, the second plague. On land the frogs would die, removing the only obstacle to an explosion of flies and lice--the third and fourth plagues. The flies could have transmitted fatal diseases to cattle (the fifth plague) and boils and blisters to humans (the sixth plague).[C] Moses, which will be broadcast in December 2002, will suggest that much of the Bible story can be explained by a single natural disaster, a huge volcanic eruption on the Greek island of Santorini in the 16th century BC.[D] The hour-long documentary argues that even the story of the parting of the Red Sea, which allowed Moses to lead the Hebrews to safety while the pursuing Egyptian army was drowned, may have its origins in the eruption. It repeats the theory that "Red Sea" is a mistranslation of the Sea of Reeds, a much shallower swamp.[E] The programme tells the story of how Moses led the Hebrews out of Egypt after a series of plagues had devastated the country. But it also uses new scientific research to argue that many of the events surrounding the exodus could have been triggered by the eruption, which would have been a thousand times more powerful than a nuclear bomb.[F] Computer simulations show that the Santorini eruption could have triggered a 600ft-high tidal wave, traveling at about 400 miles an hour, which would have been 6ft high and a hundred miles long when it reached the Egyptian delta. Such an event would have been remembered for generations, and may have provided the inspiration for the story.[G] Fresh evidence that the Biblical plagues and the parting of the Red Sea were natural events rather than myths or miracles is to be presented in a new BBC documentary.Order: 43
案例分析题中国居民张某2009年收入情况如下:(1)1月1日以市场价格出租市区一套居民住房,租期1年,合同注明租金共计24000元,在此之前为出租房屋支付装修费2000元。并缴纳了相关税费;(2)为某上市公司提供管理咨询,上市公司实际支付不含税咨询费45000元(不考虑相关税费);(3)每月工资8000元,年终奖金36000元;(4)2009年12月因意外伤害获得保险赔偿收入12万元。根据上述资料和税法有关规定,回答下列问题(计算结果保留两位小数): 提供管理咨询服务应缴纳的个人所得税()元。
A. 11578.95
B. 11758.95
C. 12500.45
D. 15728.59