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已知A公司所得税税率为25%，2010年的有关会计资料如下： (1)全年销售收入为50000万元。 (2)“管理费用”中列支业务招待费700万元，广告费和业务宣传费5000万元。 (3)“营业外支出”中列支税收罚款5000万元，公益性捐赠支出为200万元。 (4)“投资收益”中的国债利息收入100万元。 (5)本年度总利润为30000万元。 假设广告费和业务宣传费的比例为2:3，则允许A公司在税前列支的广告费和业务宣传费分别为( )。
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某个体户王某为增值税一般纳税人，2010年2月发生如下经济业务： (1)购进免税农产品一批，价值为30000元(不含税)，其中10%因管理不善造成腐烂变质。 (2)销售货物一批，售价为100000元(不含税)。 (3)将自有的房屋2套进行处理，1套低价转让给某单位作厂房，售价300万元；1套出租给同乡居住，月租金3000元。(假定该省准予按原值扣除20%的余值计税，营业税税率为5%) 王某应缴纳的销项税额为( )元。
已知A公司所得税税率为25%，2010年的有关会计资料如下： (1)全年销售收入为50000万元。 (2)“管理费用”中列支业务招待费700万元，广告费和业务宣传费5000万元。 (3)“营业外支出”中列支税收罚款5000万元，公益性捐赠支出为200万元。 (4)“投资收益”中的国债利息收入100万元。 (5)本年度总利润为30000万元。 下列各个选项中，内容表述无误的有哪些( )
LOSING: THE VIRUS In a wonderful 1943 novel, "I Am Thinking of My Darling," by Vincent McHugh, New York City is invaded by a previously unknown tropical virus that quickly grows to epidemic proportions and afflicts the entire population. The hero is a young city official, who works day and night to control the thing, but then he himself is infected and becomes a victim. He stops work and spends his time making love. That’’s the virus; all the folks in town — cops and schoolteachers, subway motormen and lawyers and delicatessen owners and dental hygienists and bail bondsmen — forget whatever they’’re doing and start doing it, right out in the open. Everybody is in love. A huge celebratory parade is planned — all hands hurry to Fifth Avenue, with accompanying balloons and jazz bands, but in couples, so they can keep up the pairing and partying. Then the weather shifts, in mid-parade, with a cold snap blowing in from the west. The virus dies — it’’s run its course—and the happy men and women look at each other with a resumed seriousness and go home. It’’s over. This is pretty much what it was like up until the middle of last week, when the Yankees, who have been so single-minded about winning, were caught up in losing instead. For once, it didn’’t feel like their own doing, exactly, because almost nobody could hit the ball anymore or catch it much or always throw it to the right place; something had come over them. By Tuesday, the Bronx Steinbrenners had dropped four in a row and seven out of their last ten. They’’d lost three out of four games to the hated and feared Red Sox, up at Fenway Park, and a few days later were swept by the Bosox in a weekend series back at Yankee Stadium, scoring only four runs in three games. The Bombers’’ team batting average stood at . 217, the lowest in the league, and they had committed a league-worst nineteen errors. They were tied for third in their five-team division, four and a half behind the Red Sox—not a fatal handicap at this early stage of things but not at all what they or anyone else in the world had expected. This was miserable or delightful, depending on where your loyalties lay, but most of all it was weird. It was glorious. The Yankees, as we know, have finished first in the American League East for the past six years, and have played in the post-season for the past nine, picking up four World Championships along the way. They’’ve won thirty-nine pennants in all and twenty-six World Championships. A new Yankees promotion calls this the greatest record in all team sports, but what it also means, as every Yankee executive and coach and player and nine-year-old rooter knows, is "Win or Else. " To this end, the 2004 Yankees have amassed a record hundred-and-eighty-million-dollar payroll — more than the combined salaries of the Devil Rays, the Indians, the Tigers, and the Royals — and picked up last year’’s A. L. Most Valuable Player , Alex Rodriguez, to play third base. He can’’t play shortstop, his accustomed position, because the Yanks’’ captain and perennial favorite, Derek Jeter, holds prior lease on the property. They brought in two expensive new pitchers to replace the departed Roger Clemens and Andy Pettitte. They did their homework, in short, and entered the long examination period of the regular season with the smug assurance of another A. There was no end of indignation and irritation, to be sure -- especially in Boston, where the powerful and almost great 2003 Red Sox team had fallen victim to the Yankees once again last fall, after a killing eleventh-inning home run in the final League Championship game — but Yankee spending and Bosox burning are standard ingredients of contemporary ball. Confirmation replaces expectation at these levels of sport, and fun feels prearranged. The Yankees’’ losing streak suspended all this, for a while at least, and what was refreshing about it was that the Yankees were suddenly so bad, at the plate and a field, that they seemed removed from the games, spooked or laid low not by the opposing pitcher or sluggers but by some cosmic change of terms. They were playing in a cartoon or on an asteroid landscape. Pitchers kept making throwing errors, and catcher Jorge Posada dropped or misplayed three foul balls in a single game. Bernie Williams (two hits for his last twenty-six at-bats) and Derek Jeter (oh for twenty-one, oh for twenty-five, oh for twenty-eight, etc. , as the games ticked by) and Jason Giambi (six for forty-two), among others, stepped up to the plate as if entering Jell or a time warp and shortly sat down again. The Yankees never panicked or blew up, and manager Joe Torre, speaking one day about Williams, seemed to sum it all up when he said, "He’’s caught up in what everyone else is caught up in, and that’’s trying to help the club do something it’’s had trouble doing.... I can’’t blame anybody. " Red Sox fans and local Yankee haters exulted but also shook their heads: geez, what’’s wrong with those guys You could blame injuries or age (the Yanks are the oldest team in the majors) or jet lag from the season — opening series against the Tampa Bay Devil Rays that was played in Tokyo, but it was the beautiful and eloquent unpredictability of baseball itself that was making this happen: the sport once again showing us that statistical unlikelihood can come in bursts and bunches, a virus from nowhere, and for a time sever the game and its players from all expectation. Think of Mel Gibson taking up the harp, President Bush being late for a Cabinet meeting while he finishes "The Ambassadors": this was better. The end of the losing arrived in a Yankee game against Oakland, when the Pinstripes, down by 8-4 in the eighth inning, were granted a succession of feeble singles, nubbed infield squigglers, three walks, and a two-run double, good for six runs and, in time, the win. The double, by pinch-hitter Ruben Sierra, curved sharply toward foul ground in deep left field but then changed its mind and hit the line instead — a big hit, and a smile at last from the great and enigmatically difficult game. The Yanks won again the next two nights, resuming their 2004"campaign with a three-game sweep. Derek Jeter was the last to leave the isolation ward of the April epidemic. Hitless in his previous thirty-two at-bats, he led off the Yankees’’ first inning of the Oakland finale by smashing Barry Zito’’s first pitch deep into the left-field stands, circled the bases, and touched home, restored at last to the humdrum. New York City is invaded by a previously unknown tropical virus that quickly grows to epidemic proportions and afflicts the entire population.
某个体户王某为增值税一般纳税人，2010年2月发生如下经济业务： (1)购进免税农产品一批，价值为30000元(不含税)，其中10%因管理不善造成腐烂变质。 (2)销售货物一批，售价为100000元(不含税)。 (3)将自有的房屋2套进行处理，1套低价转让给某单位作厂房，售价300万元；1套出租给同乡居住，月租金3000元。(假定该省准予按原值扣除20%的余值计税，营业税税率为5%) 王某转让房屋需缴纳的房产税和营业税共为( )元。
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