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第60-62题为套题：《关于补充养老保险费补充医疗保险费有关企业所得税政策问题的通知》（财税[2009]27号）规定，自2008年1月1日起，企业根据国家有关政策规定，为在本企业任职或者受雇的全体员工支付的补充养老保险费、补充医疗保险费，分别在不超过职工工资总额5%标准内的部分，在计算应纳税所得额时准予扣除；超过的部分，不予扣除。某国有企业2008年为职工支付的工资薪金支出总额为100万元，均系合理的工资薪金支出。为职工支付补充养老费8万元，支付补充医疗保险费6万元。 根据财税[2009]27号，该单位在计算应纳税所得额时允许税前扣除的补充医疗保险费为：（）。
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第37-39题为套题：某国有企业，约有职工1000人。其中，10％为退休员工，在职人员平均年龄为32岁。由于所处行业的在职期间收入较高，根据现有的退休福利，平均替代率仅为35％，员工退休后生活落差大。薪酬结构方面，除基本社保以外，现有薪酬体系缺乏长期激励和养老保障的内容。面对激烈的人才竞争，为了留住员工，降低未来员工的退休养老风险，解除员工的后顾之忧，公司产生了建立企业年金的想法。 企业规模和企与财务实力也是企业年金计划模式选取的一个重要考虑因素。材料中如果考虑该企业规模较大，企业财务实力也比较雄厚，企业风险承担能力也比较强，那么DB模式更适合该企业。（）
第37-39题为套题：某国有企业，约有职工1000人。其中，10％为退休员工，在职人员平均年龄为32岁。由于所处行业的在职期间收入较高，根据现有的退休福利，平均替代率仅为35％，员工退休后生活落差大。薪酬结构方面，除基本社保以外，现有薪酬体系缺乏长期激励和养老保障的内容。面对激烈的人才竞争，为了留住员工，降低未来员工的退休养老风险，解除员工的后顾之忧，公司产生了建立企业年金的想法。 企业员工的年龄结构和流动性是企业年金计划模式选择的一个重要考虑因素。材料中如果考虑该企业年龄结构较轻，流动性较大，则DC计划更适合该企业。（）
第76-81题为套题：2007年 11月19日，劳动和社会保障部公布了第二批企业年金基金管理机构名单，认定24家企业年金基金管理机构，其中受托人7家、账户管理人7家、托管人4家、投资管理人6家。与第一批名单相比，保险机构在第二批名单中的占比有所提高，特别是专业养老保险公司收获甚丰，长江养老获受托人、投资管理人、账户管理人三项资格，中国人寿养老、泰康养老获受托人和账户管理人两项资格，平安养老在已具备受托人、投资管理人资格的基础上，再添账户管理人资格。 保险公司在企业年金市场中具有优势，但同时也有劣势。下面不属于保险公司劣势的是：（）。
Passage 2 Questions 6 to 10 are based on the following passage: Onthejob smoking is a hot issue for both smokers and nonsmokers, and many managers now see smoking as a productivity problem. Although some people question whether smoking really affects one’s productivity, it has, in fact, been proven that a smoker costs a company more than a nonsmoker. According to Professor William Weis, a smoking employee costs his or her employer about $ 5,700 more a year than a neversmoker. These costs include medical care, lost earnings and insurance. And absence due to smoking breaks is one of the productivity problems, yet it accounts for a great deal of employer costs. (78) When the issue of smoking at the workplace is discussed, perhaps the most important problem is the health risk that smoking causes to both smokers and neversmokers. It has long been proven that smoking is linked to lung cancer. Now many health experts warn that passive smoking can cause lung cancer and other illnesses in healthy neversmokers. Passive smoking can be defined as exposure to secondhand tobacco smoke in enclosed areas. Anyone who has been with smokers indeed knows that their smoke can cause eye irritation, coughing, headaches and throat soreness. While eye irritation may seem a small thing to some smokers, it nevertheless is a problem that occurs every workday in offices and breakrooms and can lead to greater health problems. Employees who do not smoke should not be subjected to the risks of passive smoking and need to be able to work in a safe environment. Surgeon General Koop states that the right of the smoker stops at the point where his or her smoking increases the disease risk of those occupying the same environment. Many managers do not seem to be in favor of onthejob smoking mainly because it ____.
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