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计算题某市一服务企业于2009年4月成立，职工共65人，企业的资产总额为600万元，企业2009年销售收入500万元，出租收入20万元，销售成本和税金370万元，财务费用、管理费用、销售费用共计130万元，企业自行计算的应纳税所得额为20万元，在汇算清缴时经税务师事务所审核，发现以下事项未进行纳税调整： (1)已计入成本费用中实际支付的合理工资为72万元，并计提但未上缴工会经费1.44万元，实际发生职工福利费15.16万元，实际发生职工教育经费1.08万元； (2)管理费用中列支的业务招待费10万元； (3)管理费用中列支企业的财产保险费用2万元，为股东支付的商业保险费5万元； (4)销售费用中列支的业务宣传费20万元，广告费10万元； (5)以前年度亏损10万元尚未弥补。 根据上述资料和税法有关规定，回答下列问题： 计算2009年管理费用纳税调整金额为（）万元。
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案例分析题某房地产开发公司，2009年3川取得一块土地的使用权，依据合同支付转让方地价款7500万元，当月办妥土地使用证并支付了相关税费，相关开发情况如下： (1)自2009年4月起至2009年11月末，该房地产开发公司使用取得土地60%的面积开发建造一栋写字楼，其余40%尚未使用； (2)在开发过程中，根据建筑承包合同支付给建筑公司的劳务费和材料费共计3000万元； (3)开发销售期间管理费用500万元、销售费用 300万元、利息费用400万元(只有60%能够提供金融机构的证明)； (4)写字楼全部销售，销售合同注明共计取得销售收入10500万元。 (说明：当地适用的城市维护建设税税率为5%；教育费附加征收率为3%；其他开发费用扣除比例为5%) 要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。 该房地产开发公司计算土地增值额时可扣除的开发费用是（）万元。
计算题某市一服务企业于2009年4月成立，职工共65人，企业的资产总额为600万元，企业2009年销售收入500万元，出租收入20万元，销售成本和税金370万元，财务费用、管理费用、销售费用共计130万元，企业自行计算的应纳税所得额为20万元，在汇算清缴时经税务师事务所审核，发现以下事项未进行纳税调整： (1)已计入成本费用中实际支付的合理工资为72万元，并计提但未上缴工会经费1.44万元，实际发生职工福利费15.16万元，实际发生职工教育经费1.08万元； (2)管理费用中列支的业务招待费10万元； (3)管理费用中列支企业的财产保险费用2万元，为股东支付的商业保险费5万元； (4)销售费用中列支的业务宣传费20万元，广告费10万元； (5)以前年度亏损10万元尚未弥补。 根据上述资料和税法有关规定，回答下列问题： 计算企业2009年销售费用纳税调整金额（）万元。
TEXT A Thomas Jefferson, who died in 1826, looms ever larger as a figure of special significance. Americans, of course, are familiar with Jefferson as an early statesman, author of the Declaration of Independence, and a high-ranking presidential Founding Father. But there is another Jefferson less well known. This is the Jefferson who, as the outstanding American philosopher of democracy, has an increasing appeal to the world’ s newly emerging peoples. There is no other man in history who formulated the ideas of democracy with such fullness, persuasive ness, and logic. Those interested in democracy as a poetical philosophy and system--even those who do not accept his postulates or are critical of his solutions--must reckon with his thought. What, then, is his thought, and how much of it is still relevant under modem conditions Of all the ideas and beliefs that make up the political philosophy known as Jefferson democracy, perhaps three are paramount. These are the idea of equality, the idea of freedom, and the idea of the people’ s control over government. Underlying the whole, and serving as a major premise, is confidence in man. To Jefferson, it was virtually axiomatic that the human being was essentially good, that he was capable of constant improvement through education and reason. He believed that "no definite limit could be assigned" to man’ s continued progress from ignorance and superstition to enlightenment and happiness. Unless this kept in mind, Jefferson cannot be understood properly. What did he mean by the concept of equality, which he stated as a "self-evident" troth Obviously, he was not foolish enough to believe that all men are equal in size or intelligence or talents or moral development. He never said that men are equal, but only that they come into the world with "equal rights". He believed that equality was a political rather than a biological or psychological or economic conception. It was a gift that man acquired automatically by coming into the world as a member of the human community. Intertwined with equality was the concept of freedom, also viewed by Jefferson as a "natural right." In the Declaration of Independence he stated it as "self-evident" that liberty was one of the "inherent" and "unalienable rights" with which the Creator endowed man. "Freedom", he summed up at one time, "is the gift of Nature." What did Jefferson mean by freedom and why was it necessary for him to claim it as an "inherent" or "natural" right In Jefferson thought there are two main elements in the idea of freedom. There is, first, man’ s liberty to organize his own political institutions and to select periodically the individuals to run them. The other freedom is personal. Foremost in the area of individual liberty, Jefferson believed, was the untrammeled right to say, think, write, and believe whatever the citizen wishes -- provided, of course, he does not directly injure his neighbors. It is because political and personal freedom are potentially in conflict that Jefferson, in order to make both secure, felt the need to found them on "natural fight". If each liberty derives from an "inherent" right, then neither could justly undermine the other. Experience of the past, when governments, were neither too strong for the ruled or too weak to rule them, convinced Jefferson of the desirability of establishing a delicate natural balance between political power and personal rights. This brings us to the third basic element in the Jeffersonian idea: the people’ s control over government. It is paradoxical that Jefferson, who spent most of his adult years in politics, had an ingrained distrust of government as such. For the then-existing governments of Europe, virtually all of them hereditary monarchies, he had antipathy mixed with contempt. His mistrust of strong and unchecked government was inveterate. "I am not," he said, "a friend to a very energetic government. It is always oppressive." Government being a necessity for civilized existence; the question was how it could be prevented from following its tendency to swallow the rights of the people. Jefferson’ s answer to this ancient dilemma was at variance with much traditional thinking. He began with the postulate that government existed for the people, and not vice versa; that it had no independent being except as an instrument of the people; and that it had no legitimate justifications for existence except to serve the people. From this it followed, in Jefferson’ s view that only the people, and not their rulers or the privileged classes, could and should be relied upon as the "safe depositories" of political liberty. This key idea in the Jeffersonian political universe rested on the monumental assumption that the people at large had the wisdom, the capability, and the knowledge exclusively to carry the burden of political power and responsibility. The assumption was, of course, widely challenged and vigorously denied in Jefferson’ s day, but he always asserted his confidence init. Confidence in the people, however, was not enough, by itself, to serve as a safeguard against the potential dangers inherent in political power. The people might become corrupted or demoralized or indifferent. Jefferson believed that the best practice for the avoidance of tyranny and the preservation of freedom was to follow two main policies. One was designed to limit power, and the other to control power. In order to put limits on power, Jefferson felt, it was best to divide it by scattering its functions among as many entities as possible -- among states, countries, and municipalities. In order to keep it in check, it was to be impartially balanced among legislative, executive, and judicial branches. Thus, no group, agency, or entity would be able legitimately to acquire power for abuse. This is, of course, the theory that is embedded in the Constitution and that underlies the American federal system with its "check and balance". For the control of power or, more specifically, the governmental apparatus itself, other devices had to be brought into play. Of these, two are of special importance: suffrage and elections. Unlike many contemporaries, Jefferson believed in virtually universal suffrage. His opinion was that the universal right to vote was the only "rational and peaceable instrument" of free government. Next to the right to vote, the system of free elections was the foremost instrument for control over government. This involved, first, the election by the people of practically all high government officials, and, secondly, fixed and regular periods of polling, established by law. To make doubly sure that this mechanism would work as an effective control over power, Jefferson advocated frequent elections and short terms of office, so that the citizens would be enabled to express their "approbation or rejection" as soon as possible. This, in substance, is the Jeffersonian philosophy--faith in the idea of equality, of freedom, and in the right to and need for popular control over government. What, in all this, is relevant to peoples without a democratic tradition, especially those who have recently emerged in Asia and Africa The rejection of democratic procedures by some of these peoples has been disheartening to believers in freedom and democracy. But it is noteworthy that democratic and parliamentary government has been displaced in areas where the people had no background in freedom or self-rule, and where illiteracy is generally high. Even there it is significant that the new dictatorships are usually proclaimed in the name of the people. The Jeffersonian assumption that men crave equality and freedom has not been denied by events. Special conditions and traditions may explain non-democratic political methods for the achievement of certain purposes, but these remain unstable wherever the notion of liberty has begun to gain ground. "The disease of liberty", Jefferson said, "is catching." The proof of this is to be found even in such societies as the Spanish and the Islamic, with their ancient traditions of chieftainships where popular eruptions against dictatorial rule have had an almost tidal constancy. But it is a slow process, as Jefferson well knew, "The ground of liberty", he said, "is to be gained by inches; we must be contented to secure what we can get, from time to time, and eternally press forward for what is yet to get. It takes time to persuade men to do even what is for their own good." Does Jefferson survive Indeed he does. Which of the following statements would the writer probably Not support
TEXT C Eskimo villages today are larger and more complex than the traditional nomadic groups of Eskimo kinsmen. Village decision making is organized through community councils and co-operative boards of directors, institutions which the Eskimos were encouraged by the government to adopt. They have been more readily accepted in villages like Fort Chimo where there is an individualistic wage ethos and where ties of kinship are less important than in the rural village such as Port Burwell, where communal sharing between kinsmen is more emphasized. Greater contact with southern Canadians and better educational facilities have shown Fort Chimo Eskimos that it is possible to argue and negotiate with the government rather than to acquiesce passively in its policies. The old-age paternalism of southern Canadians over the Eskimos has died more slowly in the rural villages where Eskimos have been more reluctant to voice their opinions aggressively. This has been a frustration to government officials trying to develop local leadership amongst the Eskimos, but a blessing to other departments whose plans have been accepted without local obstruction. In rural areas the obligations of kinship often ran counter to the best interests of the village and potential leaders were restrained from making positive contributions to the village council. More recently, however, the educated Eskimos have been voicing the interests of those in the rural areas. They are trying to persuade the government to recognize the rights of full time hunters, by protecting their hunting territories from mining and oil prospector, for example. The efforts of this active minority are percolating through to the remoter villages whose inhabitants are becoming increasingly vocal. Continuing change is inevitable but future development policy in ungave must recognize that most Eskimos retain much of their traditional outlook on life. New schemes should focus on resources that the Eskimos are used to handling as the Port Burwell projects have done, rather than on enterprises such as mining where effort is all to easily consigned to an unskilled labor force The musk-ox project at Fort Chimo and the tourist lodge at George River are new directions for future development but there are pitfalls. Since 1967 musk oxen have been reared near Fort Chimo for their finer-than-cashmere undercoat which can be knitted. But the farm lies eight kilometers from the village, across a river, and it has been difficult to secure Eskimo interests in the project. For several months of the year-at the freeze-up and break -- up of the river ice -- the river cannot be crossed easily, and a small number of Eskimo herdsmen become isolated from the amenities and social life of Fort Chimo. The original herd of fifteen animals is beginning to breed but it will be difficult to attract more herdsmen as long as other employment is available within the village. The Eskimo-owned tourist lodge near George River has been a success. American fishermen spend large amounts of money to catch trout and Arctic char, plentiful in the port sub-Arctic rivers. The lodge is successful because its small size allows its owner to communicate with his employees, fellow villagers in George River, on a personal basis. This is essential when Eskimos are working together. If the lodge were to expand its operations, the larger number of employees would have to be treated on a more impersonal and authoritarian basis. This could lead to resentment and a withdrawal of labor. What was the Canadians’ attitude towards Eskimos in the past
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