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案例分析题深圳某中外合资制药企业，中外双方股权比例为6：4。1992年8月开始营运，经营期为20年。开始营运当年企业获利，但企业选择从下一年度起计算减免税优惠期限。下表是该企业从1992年到2001年的获利情况(不考虑地方所得税)(单位：万元)： 年度 1992 1993 1994 1995 1996 获利情况 40 -50 100 120 160 年度 1997 1998 1999 2000 2001 获利情况 180 230 300 210 250 1999年该企业被国家有关部门确认为先进技术企业。1999年该企业外方投资者将所分得的税后利润的70%再投资扩建本企业；在2000年的审核中该企业没有被继续确认为先进技术企业。2001年该企业购买国有设备的固定资产投资额为10万 外方投资者1999年冉投资应退税款（）万元。
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It is Sunday. Mike and his father are going to the Walter Disney. They are going to learn skating. There are many children there. They are skating. They fly here and there like birds. Mike thinks skating must be very easy and interesting. Mike puts on the skating shoes. He is very scared. He can’t stand still. He falls to the ground again and again. He is black and blue. Mike’s father comes here and helps him to skate. He practices again and again. Soon he can skate slowly, but he can’t skate quickly. On his way home, Mike thinks he must work hard if he wants to learn something. No pains, no gains. When Mike puts the skating shoes, he is very happy.
Long, long ago people thought the sun went around the earth. In some countries, people said that sun was a god (神). They thought that he drove across the sky each day on a golden horse. But now we know the earth goes around the sun. Today men know how far it is for the earth to go around the sun. They tell us that the earth travels over 1,000 miles a minute on its way around the sun. The sun is really a star. It is much bigger than the earth and it is very hot. Some people have been to the moon, but we know that no one can ever get to the sun. It is too hot for people to live anywhere near it. The sun is 300,000 times heavier than the earth and more than a million (百万) times larger. The sun is bigger than _______.
TEXT B Cancun means "snakepit" in the local Mayan language, and it lived up to its name as the host of an important World Trade Organization meeting that began last week. Rather than tackling the problem of their high agricultural tariffs and lavish farm subsidies, which victimize farmers in poorer nations, a number of rich nations derailed the talks. The failure by 146 trade delegates to reach an agreement in Mexico is a serious blow to the global economy. And contrary to the mindless cheering with which the breakdown was greeted by antiglobalization protesters at Cancun, the world’s poorest and most vulnerable nations will suffer most. It is a bitter irony that the chief architects of this failure were nations like Japan, Korea and European Union members, themselves ads for the prosperity afforded by increased global trade. The Cancan meeting came at the midpoint of the W.T.O.’ s "development round", of trade liberalization talks, one that began two years ago with an eye toward extending the benefits of freer trade and markets to poorer countries. The principal demand of these developing nations, led at Cancun by Brazil, has been an endto high tariffs and agricultural subsidies in ,the developed world, and rightly so. Poor nations find it hard to compete against rich nations’ farmers, who get more than $300 billion in government handouts each year. The talks appeared to break down suddenly on the issue of whether the W.T.O. should extend its rule- making jurisdiction into such new areas as foreign investment. But in truth, there was nothing abrupt about the Cancun meltdown. The Japanese and Europeans had devised this demand for an unwieldy and unnecessary expansion of the W.T.O.’ s mandate as a poison pill--to deflect any attempts to get them to turn their backs on their powerful farm lobbies. Their plan worked. The American role at Cancun was disappointingly muted. The Bush administration had little interest in the proposal to expand the W.T.O.’ s authority, but the American farm lobby is split between those who want to profit from greater access to foreign markets and less efficient sectors that demand continued coddling from Washington. That is one reason the United States made the unfortunate decision to side with the more protectionist Europeans in Cancun, a position that left American trade representatives playing defense on subsidies rather than taking a creative stance, alongside Brazil, on lowering trade barriers. This was an unfortunate subject on which to show some rare trans-Atlantic solidarity. The resulting "coalition of the unwilling" lent the talks an unfortunate north-versus-south cast. Any hope that the United States would take the moral high ground at Cancun, and reclaim its historic leadership in pressing for freer trade, was further dashed by the disgraceful manner in which the American negotiators rebuffed the rightful demands of West African nations that the United States commit itself to a clear phasing out of its harmful cotton subsidies. American business and labor groups, not to mention taxpayers, should be enraged that the administration seems more solicitous’ of protecting the most indefensible segment of United States protectionism rather than of protecting the national interest by promoting economic growth through trade. For struggling cotton farmers in sub-Saharan Africa, and for millions of others in the developing world whose lives would benefit from the further lowering of trade barriers, the failure of Cancun amounts to a crushing message fiom the developed world --one of callous indifference. If can be inferred from the passage that ______.
案例分析题上海市一化妆品生产企业，为增值税一般纳税人，2011年度有关生产、经营情况如下：(1)销售成套化妆品30万件，开具增值税专用发票，注明销售额7200万元，销项税额1224万元；销售成套化妆品5万件，开具普通发票，取得销售收入额1404万元，销项税额204万元。本期外购已税化妆品用于连续生产化妆品，取得增值税专用发票已通过认证，发票上注明购货金额2470万元、增值税额419.90万元，每件成套化妆品单位成本90元。(2)接受某单位捐赠原材料一批，取得专用发票上注明货物金额30万元，进项税额5.10万元，专用发票已通过认证。(3)产品销售费用700万元、财务费用300万元、管理费用640万元(其中业务招待费60万元，新产品研究开发费用80万元)。(4)营业外支出科目反映业务如下：通过中国红十字会为红十字事业捐赠款20万元，因排污不当被环保部门罚款0.80万元，8月份发生固定资产意外事故损失35.10万元，10月取得保险公司赔款10万元，财产损失已报主管税务机关，允许税前扣除。(5)投资收益中科目反映业务如下：从境内居民企业(适用20%的税率)分回股息25万元；从境外A国分回股息15万元，A国的所得税税率为20%；国债利息收入10万元；国家发行的金融债券利息收入20万元。(6)2011年12月份购置并实际使用规定的环保专用设备一台，税务机关确定投资额351万元。化妆品消费税税率为30%，城市维护建设税和教育费附加的税率分别为7%和3%，计算结果保留两位小数。根据上述资料和税法有关规定，回答下列问题： 该企业2011年境内应纳税所得额为（）万元。
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