案例分析题我国公民陆某是境内M公司工程师,2009年3月,M公司派陆某到境内N公司协助完成一项重要工程,在N公司工作期间,M公司继续向陆某支付工资,但取消职务奖金,由N公司每月向陆某支付补助。2009年陆某收入如下:(1) 在M公司每月取得基本工资5000元。(2) 1-2月份从M公司每月取得职务工资4000元。(3) 3-12月份从N公司每月取得补助6000元。(4) 12月份从M公司取得年终奖金30000元。(5) 陆某为M公司监事会成员,12月份领取监事费30000元。(6) 6月从某上市公司分得股息1500元,从银行取得银行存款利息3000元,从未上市某投资公司分得股息2000元。(7) 1-12月在T公司兼职,每月取得兼职收入4000元。根据以上资料,回答下列问题: 陆某全年兼职收入应缴纳个人所得税()元。
A. 2100
B. 4620
C. 7680
D. 9520
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我国初级阶段所要解决的历史课题是实现工业化和经济的______、______和______。
案例分析题2009年某市区化工厂受让一块土地,将其建成办公楼以后与本市区某房地产开发公司交换商品房一幢,双方签订的产权转移书据上各自注明办公楼作价900万元、商品房作价 1000万元,化工厂支付补价100万元。化工厂受让土地使用权支付的相关价款与费用共计350万元,土地开发成本100万元,开发费用50万元(不含印花税);房地产开发公司建造商品房发生的土地使用费支出200万元,房地产开发成本和费用分别为350万元和 100万元。 根据上述资料和税法有关规定,回答下列问题:(该市核定房地产开发费用列支比例为9%,计算结果保留两位小数) 假定不考虑其他业务,化工厂应该缴纳的企业所得税为()万元。
A. 39.65
B. 36.25
C. 42.15
D. 58.19
W: Professor Williams, I’m a student of your art class. I feel very interested in Japanese art, especially when you were saying that there is close relationship between Japanese art and Chinese art. Can you tell me something more about itM: No problem. What do you want to knowW: How did the relations startM: Well, that was in the 7th century when the first temples were built in Japan, the first pictures were painted, and the first sculptures were made. At that time, all branches of art were already highly developed in China.W: You mean that the Japanese first learnt art from ChinaM: Not so exactly. The earliest works of art in Japan were mostly done by Chinese and Korean artists who went to Japan from the 6th century on.W: How long did that lastM: That continued until about the 9th century. For that period, if you want to understand Japanese art, you have to know something of Chinese art first.W: What happened after thatM: In the 10th century the once mighty Chinese Empire of the Tang Dynasty was in a state of constant war and disintegration. Then Japanese art began to acquire a character of its own. Paintings and sculptures with the unusual Japanese gracefulness emerged from then on.W: So that relationship came to an endM: Not so exactly. Actually, in the 13th century there was a new wave of Chinese influence. The sculpture at that time echoes Chinese sculpture of the Song Dynasty. In the early 17th century, the art of distinctive Japanese features was truly established. But the influence of Chinese art continued. Even now you can find that influence in much of modern Japanese art, though often it’s a combination with other styles... [fade out] How did Chinese art first come to Japan().
A. Through Korean scholars.
B. Through Japanese artists.
C. Through Buddhist missionaries.
D. Through Chinese artists.
发展对外经济贸易是生产力发展的必然结果。 ( )
A. 对
B. 错