题目内容
某中外合资工业制造公司，为增值税一般纳税人，2000年1月开业。2007年适用税率为15%，2008年为减半征收的第二年，企业有关生产、经营资料如下： (1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元； (2)发生产品销售成本1100万元；发生销售费用430万元； (3)发生财务费用220万元，其中：1月1日以集资方式筹集生产性资金300万元，期限1年，支付利息费用30万元(同期银行贷款年利率6%)；4月1日向银行借款500万元用于建造厂房，借款期限1年，当年向银行支付了3个季度的借款利息22.5万元，该厂房于10月31日完工结算并投入使用，企业全部记入了财务费用； (4)发生管理费用260万元，其中含业务招待费130万元、母公司为其提供管理咨询服务，开具发票，企业支付管理咨询费60万元； (5)“营业外支出”账户记载金额44万元。其中：合同违约金4万元；通过民政局对南方灾区的重建捐赠自产产品一批，账面成本40万元(当期同类货物不含税销售价格为56万元)； (6)本年12月购入一套环境保护专用设备自用，取得增值税专用发票300万元，增值税款51万元(增值税不符合退税条件)； (7)当年支付残疾人工资为34万元，已按实际发生额计入当期成本费用。 其他相关资料：购买的环保专用设备符合国家相关抵免税政策。 根据上述资料和税法有关规定，回答下列问题： 计算2008年企业应缴纳的企业所得税为( )万元。
查看答案
搜索结果不匹配？点我反馈
更多问题
Female leaders face up to crisis 1 During the recession (经济衰退), German Chancellor Angela Merkel, 55, announced a 50-billion-euro stimulus package (经济刺激计划) for her country earlier this year, saying it would boost growth and protect jobs in Europe’s biggest economy. The package includes 17-18 billion euros in investment in roads and schools and 9 billion euros in tax cuts for companies and individuals. Critics slarmmed (猛烈抨击) the measure as too little, too late to haul Germany out of a recession. 2 At the end of last year, US President-elect Obama picked Mary Schapiro, 53, a regulator he said was "both smart and tough," to head the Securities and Exchange Commission (证券交易委员会). Soon after taking the post, she merged the regulatory operations of the National Association of Securities Dealers and the New York Stock Exchange to reduce costly duplications. 3 On the first day of last month, Johanna Sigurdardottir, 66, was sworn in as the first female premier of Iceland. Her first act was to rework the cabinet, shrinking it from 12 to 10 seats. "All the ministers in my cabinet must work fast, take firm action and accept responsibility for their actions," Sigurdardottir said, according to the New York Times. 4 Argentine President Cristina Fernandez, 56, is considered a tough female politician. To boost the economy during the international financial crisis, she announced an investment plan at the end of last year worth 71 billion Argentine pesos (135 billion yuan). The investment is mainly intended for the construction industry, schools and houses.A. The Ministers in the CabinetB. German ChancellorC. The First Female Premier of IcelandD. Argentine PresidentE. US PresidentF. Head the Securities and Exchange Commission Paragraph 2______
Do Patients Trust Doctors Too Much Earlier this year, the American College of Surgeons, the national scientific and educational organization of surgeons conducted a nationwide survey that found that the average patient devotes an hour or less to researching his or her surgery or surgeon. While prospective patients worry about the costs or complications of an operation, they don’t necessarily look for information that would address their concerns. In fact, more than a third of patients who had an operation in the last five years never reviewed the credentials of the surgeon who operated. Patients are more likely to spend time researching a job change (on average, about 10 hours) or a new car (8 hours) than the operation they are about to submit to or the surgeon who wields (支配) the knife. And many patients are satisfied with the answers they receive from their surgeons or primary care doctors, whoever those individuals happen to be. I felt curious about the survey, so I called Dr. Thomas Russell, executive director of the American College of Surgeons. "There is a tendency for patients not to get particularly involved and not to feel compelled to look into their surgery or surgeons." he told me. There are consequences to that kind of blind trust. "Today, medicine and surgery are really team sports." Dr. Russell continued, "and the patient, as the ultimate decision maker, is the most important member of the team. Mistakes can happen, and patients have to be educated and must understand what is going on. " In other words, a healthy doctor-patient relationship does not simply entail good bedside manners and responsible office management on the part of the doctor. It also requires that patients come to the relationship educated about their doctors, their illnesses and their treatment. "If we are truly going to reform the health care system in the US," Dr. Russell said, "everybody has to participate actively and must educate themselves. That means doctors, nurses, other health care professionals, lawyers pharmaceutical companies, and insurance companies. But most of all, it means the patient." Trust is important. But as Sir Francis Bacon, who was among the first to understand the importance of gathering data in science, once observed, knowledge is power. The author does NOT believe in______.
某房地产开发公司，2008年发生以下业务： (1)1月签订土地使用权出让合同，承受市区一处土地的使用权，按合同规定应支付土地出让金7000万元，后经申请减免1000万元； (2)以上述土地开发建设普通标准住宅楼、医院和写字楼各一栋，占地面积各为1/3； (3)住宅楼开发成本2000万元，分摊到住宅楼利息支出300万元，其中包括超过贷款期限的利息10万元和罚息30万； (4)住宅楼配套的医院开发成本200万元，无法准确分摊利息支出，根据相关规定，医院产权属于住宅楼全体业主所有； (5)写字楼开发成本3000万元，无法提供金融机构证明利息支出具体数额； (6)11月份全部竣工验收后，公司将住宅楼全部出售，签订合同取得收入10000万元。将写字楼的90%，按市场价12000万元与他人联营开设一商场，共担承担经营风险，当年收到250万元。将写字楼10%的用于出租，从12月1日用于出租，每月租金12万元，租期两年，签订租赁合同，租金共计288万元。 其他相关资料：该房地产公司所在省规定，按土地增值税暂行条例规定的高限计算扣除房地产开发费用，契税税率为5%。 根据上述资料和税法有关规定，回答下列问题： 计算征收土地增值税时应扣除的项目合计为( )万元。
Marvin Burnham We are in an energy crisis and we will have to do something quickly. Fossil fuels are rapidly running out. The tragedy is that fossil fuels are far too valuable to waste on the production of electricity. Just think of all the things you can make from oil! If we don’t start thinking ways to face the problem, it will be too late.Catherine Woodstock Instead of burning fossil fuels we should be concentrating on more economic uses of electricity, because electricity can be produced from any source of energy. We can do research on solar energy, wind power, wave power, tidal power, hydroelectric schemes etc; otherwise, our fossil fuels will run out, and we’ll all freeze or starve to death. We really won’t survive unless we start working on cleaner, safer sources of energy.Michael Parkhurst In the past, we consumed too much energy. If we didn’t waste so much energy, our resources would last longer. You can save more energy by conservation than you can produce for the same money. Unless everyone realize the seriousness of energy crisis and stop wasting, our resources will not support us for long.Charles Wicks I don’t agree with some of the estimates of world energy reserves. More oil and gas is being discovered all the time. If we listened to the pessimists, none of us would sleep at night. In the short term, we can still rely on the fossil fuels—oil, coal and gas. Researches are going on and new sources of energy will be found in the future. So there is nothing to worry about.Jennifer Hughes Some people think nuclear power is away to solve the problem, but think of the potential danger of it. There is no perfect machine. I mean, why do aeroplanes crash Machines fail. People make mistakes. What would happen if there were a serious nuclear accident And an accident must be inevitable—sooner or later. Huge areas would be evacuated, and they could remain contaminated with radioactivity for years. If it happened in your area, you wouldn’t get a penny in compensation. No insurance company covers nuclear risks. Radioactivity causes cancer and may affect future generations, too. Now match each of the schools to the appropriate statement. Note: there are two extra statements.[A] We should take steps to solve the problem.[B] Saving the present resources is the most important thing.[C] Nuclear power is an ideal alternative.[D] We should develop alternative sources of power.[E] I’m optimistic about the future of energy.[F] Nuclear power is not secure.[G] Energy crisis is inevitable. ( ) Jennifer Hughes
微信支付 
支付宝支付