We love them so much that some of us sleep with them under the pillow, yet we are increasingly concerned that we cannot escape their electronic reach. We use them to convey our most intimate secrets, yet we worry that they are a threat to our privacy. We re]y on them more than the Interact to cope with modern life, yet many of us don’t believe advertisements saying we need more advanced services.Sweeping aside the doubts that many people feel about the benefits of new third generation phones and fears over the health effects of phone masts, a recent report claims that the long-term effects of new mobile technologies will be entirely positive, so long as the public can be convinced to make use of them. Research about users of mobile phones reveals that the mobile has already moved beyond being a mere practical communications tool to become the backbone of modern social life, from love affairs to friendship to work. One female teacher, 32, told the researchers, "I love my phone. It’s my friend. "The close relationship between user and phone is most pronounced among teenagers, the report says, who regard their mobiles as an expression of their identity. This is partly because mobiles are seen as being beyond the control of parents. But the researchers suggest that another reason may be that mobiles, especially text messaging, were seen as a way of overcoming shyness. "Texting is often used for apologies, to excuse lateness or to communicate other things that make us uncomfortable," the report says. The impact of phones, however, has been local rather than global, supporting existing friendships and networks, rather than opening users to a new broader community. Even the language of texting in one area can be incomprehensible to anybody from another area.Among the most important benefits of using mobile phones, the report claims, will be a vastly improved mobile infrastructure, providing gains throughout the economy, and the provision of more sophisticated location-based services for users. The report calls on government to put more effort into the delivery of services by mobile phone, with suggestions including public transport and traffic information and doctors’ text messages, to remind patients of appointments. "I love that idea," one user said in an interview. "It would mean I wouldn’t have to write a hundred messages to myself. "There are many other possibilities. At a recent trade fair in Sweden, a mobile navigation product was launched. When the user enters a destination, a route is automatically downloaded to their mobile and presented by voice, pictures and maps as they drive. In future, these devices will also be able to plan around congestion and road works in real time. Third generation phones will also allow for remote monitoring of patients by doctors. In Britain, scientists are developing an asthma management solution, using mobiles to detect early signs of an attack.Mobile phones can be used in education. A group of teachers in Britain use third generation phones to provide fast, internet service to children who live beyond the reach of terrestrial broadband services and have no access to online information. "As the new generation of mobile technologies takes off, the social potential of the mobile will vastly increase," the report argues. What does a recent report claim about the long-term effects of mobile()
共用题干题某市一居民企业为增值税一般纳税人,主要生产销售同一型号的空调。2010年1~11月实现销售收入7000万元,与收入相配比的销售成本4200万元(占销售收入的60%),缴纳增值税450万元、城市维护建设税和教育费附加45万元,取得国债利息收入50万元,发生销售费用800万元,管理费用950万元(其中含业务招待费80万元),财务费用300万元(未包括支付给关联企业借款的利息),1~11月份实现会计利润755万元。2010年12月份发生相关业务如下:(1)12月8日销售一批空调给某大型商场,不含税价款700万元,与收入相配比的销售成本420万元;合同约定,如果商场在12月22日前付清全部款项,企业将给予商场不含税价款3%的销售折扣;12月20日商场付清了全部款项。(2)12月15日企业按成本价销售20台空调给本企业职工,共计收款2.4万元。(3)12月18日接受某公司捐赠的机器设备一台,取得该公司开具的增值税专用发票,注明价款10万元、增值税1.7万元。(4)12月购进原材料共计500万元,增值税专用发票注明进项税额85万元;取得的内河运输发票注明运输费用20万元。(5)12月25日通过公益性社会团体向某山区小学捐款60万元,取得公益性社会团体开具的合法票据。(6)12月28日对库存原材料盘存,发现以前月份购进的原材料由于保管不善发生损失,金额为42.79万元(其中含运输费成本金额2.79万元)。(7)12月30日转让2年前投资的股权取得收入150万元,该股权的投资成本为100万元。(8)12月31日归还关联企业一年期借款本金1200万元,另支付利息费用90万元(注:关联企业对该居民企业的权益性投资额为480万元,且实际税负低于该居民企业,同期银行贷款年利率为5.8%)。(9)12月份共计发生销售费用90万元、管理费用300万元(其中含业务招待费10万元)。根据上述资料,回答下列问题: 计算该企业应纳税所得额时,可直接在企业所得税前扣除的有()。
A. 增值税款
B. 销售费用
C. 城市维护建设税
D. 材料损失
E. 公益性捐赠款项