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国家对于经营营业税应税项目的个人，规定了营业税的起征点。营业额达到或超过起征点即照章全额计算缴纳，营业额低于起征点则免予征收营业税。( )
For most kinds of activities, a large group of people can accomplish more and have more fun than one person alone. For example, politicians, businessmen, workers, and (31) criminals know that they must join organizations in order to be (32) . Since there is usually strength in numbers, labor unions have a more (33) influence on wages and company policy than individual workers (34) . A person may also belong to social clubs and athletic teams (35) he or she can meet other people who are interested in the same activities. (36) you have a hobby, such as playing chess, collecting coins or stamps, or playing a musical instrument, you should join a club which has (37) meetings to talk about your activity; the other (38) will help you learn more about it. Of course, a group must be well (39) , or k might be a failure. All the members should work together on projects and choose good leaders to. (40) their activities. In this way, the organization will benefit everyone in it.
A--business enterpriseB--standardized qualityC--giant corporationD--savings accountE--automated facilitiesF--packaging equipmentG--at discountsH--mechanical engineeringI--strategic planningJ--executive managerK--budget requestL--financial institutionsM--sales volumeN--market sharesO--research facilityP--shipping documentsQ--priority in registration （）包装设备（）市场占有率
2007年，全国研究与试验发展(R&D)经费总支出为3710.2亿元，增长23.5%，研究与试验发展(R&D)经费投入强度(与国内生产总值之比)为1.49%。按研究与试验发展人员(全时工作量)计算的人均经费支出为21.4万元，比上年增加1.4万元。 分活动类型看，基础研究经费支出为174.5亿元，比上年增长12%；应用研究经费支出为492.9亿元，增长0.8%；试验发展经费支出3042.8亿元，增长29.5%。基础研究、应用研究、试验发展经费支出所占比重分别为4.7%、13.3%和82%。 分执行部门看，各类企业经费支出为2681.9亿元，比上年增长25.6%；政府部门属研究机构经费支出687.9亿元，增长21.3%；高等学校经费支出314.7亿元，增长13.7%。企业、政府部门属研究机构、高等学校经费支出占全国总支出的比重分别为72.3%、18.5%和8.5%。 分产业部门看，八大行业的研究与试验发展(R&D)经费投入强度(与主营业务收入之比)超过1%。专用设备制造业为1.95%，医药制造业为1.82%，通用设备制造业为1.53%，电气机械及器材制造业为1.42%，交通运输设备制造业为1.41%，橡胶制品业为1.28%，通信设备、计算机及其他电子设备制造业为1.15%，仪器仪表及文化、办公用机械制造业为1.03%。 分地区看，研究与试验发展(R&D)经费支出超过100亿元的有北京、江苏、广东、山东、上海、浙江、辽宁、四川、陕西、天津、湖北和河南共12个省(市)，共支出2994.6亿元，占全国经费总支出的80.7%。研究与试验发展(R&D)经费投入强度(与地区生产总值之比)达到或超过全国水平的有北京、上海、天津、陕西、江苏、浙江和辽宁7个省(市)。 2007年，全国研究与试验发展经费总支出相较上一年增加了______。
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