题目内容
某公司为居民企业，执行新会计准则，2008年度实现销售收入7400万元、投资收益110万元，应扣除的成本、费用及税金等共计7300万元，营业外支出80万元，全年实现会计利润130万元，已按25%的企业所得税税率缴纳了企业所得税32.5万元。后经聘请的会计师事务所审核，发现以下问题，公司据此按税法规定子以补税： (1)“投资收益”账户记载的110万元分别为：从国内投资的某外商投资企业分回利润40万元(被投资方税率25%)；取得境外分支机构税后收益50万元，已在国外缴纳了20%的企业所得税；取得国债利息收入为20万元； (2)2008年4月20日购进一台机械设备，购入成本90万元，当月投入使用。按税法规定该设备按直线法折旧，期限为10年，残值率5%，企业将设备购入成本一次性在税前作了扣除(会计与税法规定一致)； (3)12月10日接受某单位捐赠小汽车一辆，取得增值税专用发票，注明价款50万元，增值税8.5万元，企业未列入会计核算； (4)“营业外支出”账户中列支的通过非营利组织向贫困山区捐款50万元和直接向南方雪灾捐款30万元，已全额扣除。 根据上述资料和税法有关规定，回答下列问题： 对外捐赠应增应纳税所得额( )万元。
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结核性脑膜炎
It is all very well to blame traffic jams, the cost of petrol and the quick pace of modern life, but manners on the roads are becoming horrible. Everybody knows that the nicest men become monsters behind the wheel. It is all very well, again, to have a tiger in the tank, but to have one in the driver’s seat is another matter altogether. You might tolerate the odd road-hog, the rude and inconsiderate driver, but nowadays the well-mannered motorist is the exception to the rule. Perhaps the situation calls for a "Be Kind to Other Drivers" campaign, otherwise it may get completely out of hand.Road politeness is not only good manners, but good sense too. It takes the most cool-headed and good-tempered of drivers to resist the temptation to revenge when subjected to uncivilized behavior. On the other hand, a little politeness goes a long way towards relieving the tensions of motoring. A friendly nod or a wave of acknowledgement in response to an act of politeness helps to create an atmosphere of goodwill and tolerance so necessary in modern traffic conditions. But such acknowledgements of politeness are all too rare today. Many drivers nowadays don’t even seem able to recognize politeness when they see it.However, misplaced politeness can also be dangerous. Typical examples are the driver who brakes violently to allow a car to emerge from a side street at some hazard to following traffic, when a few seconds later the road would be clear anyway; or the man who waves a child across a zebra crossing into the path of on-coming vehicles that may be unable to stop in time. The same goes for encouraging old ladies to cross the road wherever and whenever they care to. It always amazes me that the highways are not covered with the dead bodies of these grannies.A veteran driver, whose manners are faultless, told me it would help if motorists learnt to filter correctly into traffic streams one at a time without causing the total blockages that give rise to bad temper. Unfortunately, modern motorists can’t even learn to drive, let alone master the subtler aspects of roadmanship. Years ago the experts warned us that the car-ownership explosion would demand a lot more give-and-take from all road users. It is high time for all of us to take this message to heart. Experts have long pointed out that in the face of car-ownership explosion,（）
化脓性脑膜炎
某公司为居民企业，执行新会计准则，2008年度实现销售收入7400万元、投资收益110万元，应扣除的成本、费用及税金等共计7300万元，营业外支出80万元，全年实现会计利润130万元，已按25%的企业所得税税率缴纳了企业所得税32.5万元。后经聘请的会计师事务所审核，发现以下问题，公司据此按税法规定子以补税： (1)“投资收益”账户记载的110万元分别为：从国内投资的某外商投资企业分回利润40万元(被投资方税率25%)；取得境外分支机构税后收益50万元，已在国外缴纳了20%的企业所得税；取得国债利息收入为20万元； (2)2008年4月20日购进一台机械设备，购入成本90万元，当月投入使用。按税法规定该设备按直线法折旧，期限为10年，残值率5%，企业将设备购入成本一次性在税前作了扣除(会计与税法规定一致)； (3)12月10日接受某单位捐赠小汽车一辆，取得增值税专用发票，注明价款50万元，增值税8.5万元，企业未列入会计核算； (4)“营业外支出”账户中列支的通过非营利组织向贫困山区捐款50万元和直接向南方雪灾捐款30万元，已全额扣除。 根据上述资料和税法有关规定，回答下列问题： 机械设备应调增应纳税所得额( )万元。
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