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Over the years, as the musical "Rent" has reached milestone after milestone—playing around the world in more than 200 productions from Boise to Little Rock to Reykjavik—the thousands of people who have been affected by this vibrant, gritty and compassionate work may well wonder what its creator, Jonathan Larson, would have thought of it all. Another milestone came on Monday night. The original Broadway production of "Rent" opened at the Nederlander Theater l0 years ago this Saturday. That production, directed by Michael Greif, was an almost-intact transfer of the initial production at the New York Theater Workshop, which had opened three months earlier. To celebrate the anniversary the original cast members reassembled, rehearsed for two days and performed the show in a semi-staged version at the Nederlander on Monday. The event was a benefit for the New York Theater Workshop, for Friends in Deed (a support organization that gave comfort to several of Mr. Larson"s friends dealing with H.I.V. infections), and for the Jonathan Larson Performing Arts Foundation, which was set up by his family after the enormous success of "Rent". Before the performance, the co-chairmen of the benefit told the star-studded audience that more than $2 million" had been raised. Also addressing the crowd were Senator Charles E. Schumer and Mayor Michael R. Bloomberg, who praised "Rent" as a timeless work exemplifying "culture, community and creativity", in the mayor"s words, and saluted the show"s vast contributions to New York"s theatrical life. Once again you could only think, "Would Jonathan ever have imagined all this" Mr. Larson, who wrote the music, lyrics and books for his stage works, struggled for more than 10 years to get a producer to take a shot at one of his shows. Now he was being posthumously thanked for giving Broadway a creative and economic boost. "Rent" is the seventh longest running show in Broadway history. I count myself among those who were personally affected by Mr. Larson"s work. Because of the inadvertent role I played in the last hours of his life. In 1996 an editor at The Times tipped me off to the opening of a rock musical, inspired by. "La Boehme", which transplanted Puccini"s struggling bohemians from Paris in the 1830"s to the "East Village in 1990"s. So on Jan. 24 I went to the New York Theater Workshop m see the dress rehearsal of "Rent", which was scheduled to open in February. That performance was pretty ragged, with technical glitches and a misbehaving sound system. But I was swept away by the sophistication and exuberance of Mr. Larson"s music and the mix of tenderness and cleverness in his lyrics. After the show Mr. Larson and I sat down for an interview in the tiny ticket booth of the theater, the only quiet space we could find amid the post-rehearsal confusion. For almost an hour, this sad-eyed and boyish, creator talked about his approach to songwriting, his determination to bring the American musical tradition to the MTV generation, and about friends snuggling with H.I.V. infection who had inspired the show. Mr. Larson tried his best to make his musical on show in order to______.

A. make a profit
B. raise fund for his friends straggling with H.LV. infection
C. make the world know him
D. reform the American musical tradition

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经济特区某生产性外商投资企业,为增值税一般纳税人,1999年8月开业,经营期15年。1999年~2005年企业的应纳税所得额情况如下: (单位:万元) 年度 1999 2000 2001 2002 2003 2004 2005 应纳税所得额 50 320 150 400 430 520 480 2003年企业购置国产设备,取得的增值税专用发票上注明价款60万元,增值税税额10.2万元,支付运输费和安装费5.8万元。2005年初外国投资者将2004年从企业分得的税后利润120万元再投资于本企业,增加注册资本。2006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、股票发行溢价收入150万元、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15%,地方所得税免征)、为境外客户提供咨询服务的咨询费收入120万元。(2)发生产品销售成本1100万元,发生销售费用380万元,发生产品销售税金及附加50万元。(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10年,支付利息费用30万元(同期银行贷款年利率6%),支付外方投入资本的境外借款利息90万元。(4)发生管理费用260万元,其中含交际应酬费130万元、总机构特许权使用费50万元、关联企业管理费10万元。(5)全年计入成本费用的实发工资总额300万元、职工福利费48万元。(6)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对灾区捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元)。(其他相关资料:①经税务机关认可企业选择从2000年起计算减免企业所得税的期限;②不考虑地方所得税;③购买的国产设备符合国家相关退免税政策。)要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。 计算2000年~2002年企业共计应缴纳的企业所得税。

某商贸企业2006年度自行核算实现利润总额40万元,后经聘请的会计师事务所审计,发现有关情况如下:(1)在成本费用中实际列支了工资薪金400万元,提取并列支了相应的职工工会经费、职工福利费、职工教育经费74万元,取得《工会经费拨缴款专用收据》。该企业实行工效挂钩工资制度,当年经主管部门和税务机关核准的工效挂钩工资总额为350万元,实际发放工资总额380万元(其中,经批准动用以前年度工资结余30万元,其对应的附加三项费用已在相应年度扣除)。(2)4月1日以经营租赁方式租入设备一台,租赁期为2年,一次性支付租金40万元,计入了当期的管理费用。(3)该企业根据需要按应收账款期末余额的1%提取了坏账准备金。上年末应收账款期末余额为240万元,本年实际发生坏账损失8000元,本年应收账款期末余额为300万元。上述业务,企业均按会计制度进行了核算处理,并补提了坏账准备金。税法规定的坏账准备金提取比例为5‰。(4)从境内A子公司分回股息76万元,A适用企业所得税税率24%;从境内B子公司分回股息33.5万元,B适用企业所得税税率33%。分回股息尚未计入利润总额。(5)企业2005年自行申报亏损80万元,后经税务机关检查调增应纳税所得额30万元。要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。 计算子公司A、B分回的投资收益应调整的所得额。

某商贸企业2006年度自行核算实现利润总额40万元,后经聘请的会计师事务所审计,发现有关情况如下:(1)在成本费用中实际列支了工资薪金400万元,提取并列支了相应的职工工会经费、职工福利费、职工教育经费74万元,取得《工会经费拨缴款专用收据》。该企业实行工效挂钩工资制度,当年经主管部门和税务机关核准的工效挂钩工资总额为350万元,实际发放工资总额380万元(其中,经批准动用以前年度工资结余30万元,其对应的附加三项费用已在相应年度扣除)。(2)4月1日以经营租赁方式租入设备一台,租赁期为2年,一次性支付租金40万元,计入了当期的管理费用。(3)该企业根据需要按应收账款期末余额的1%提取了坏账准备金。上年末应收账款期末余额为240万元,本年实际发生坏账损失8000元,本年应收账款期末余额为300万元。上述业务,企业均按会计制度进行了核算处理,并补提了坏账准备金。税法规定的坏账准备金提取比例为5‰。(4)从境内A子公司分回股息76万元,A适用企业所得税税率24%;从境内B子公司分回股息33.5万元,B适用企业所得税税率33%。分回股息尚未计入利润总额。(5)企业2005年自行申报亏损80万元,后经税务机关检查调增应纳税所得额30万元。要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。 计算该企业的纳税调整后所得。

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