题目内容

案例分析题某商店为一家个体经营商店,2001年度初向税务机关报送2000年度的个人所得税申报表,表中填报的商品销售收入为100万元,减除成本费用、税金后,利润为-20万元,应纳税所得额也是-20万元,经税务机关审查后核定以下几项支出: (1) 业主工资每月2500元,雇员工资每月 800元,有5名雇工,税务部门确定雇工工资列支标准为每月400元。 (2) 经营场所月租金4000元,其余为业主家庭居住的面积,税务部门允许业主私人使用和经营使用的分摊比例为 1:4。 (3) 全年发生业务招待费6.5万元,已列支。 (4) 发生违法经营处以罚款5万元。 (5) 该个体户通过民政部门向受灾地区捐赠8万元。 请根据以上资料与个人所得税法规的规定回答下列有关问题: 可扣除的经营场所月租金为( )。

A. 4000元
B. 1000元
C. 3200元
D. 不可扣除

查看答案
更多问题

计算题李某退休后于2005年1月起承包了一家饭店,承包期为1年,按规定李某1年取得承包收入50000元,此外李某还按月领取退休工资,每月600元,作为饭店承包人,李某还按规定履行个人所得税代扣代缴义务,1年来取得扣缴手续费1000元。 根据以上资料回答下列问题: 2005年承包经营所得应缴纳的个人所得税为( )元。

A. 9550
B. 10750
C. 7870
D. 6750

有变更权限的人对票据进行变更, 属于标准变造。( )

A. 对
B. 错

It is not easy to talk about the role of the mass media in this overwhelmingly significant phase in European history. History and news become confused, and one’s impressions tend to be a mixture of skepticism and optimism. (61)Television is one of the means by which these feelings are created and conveyed-and perhaps never before has it served so much to connect different peoples and nations as in the recent events in Europe. The Europe that is now forming cannot be anything other than its peoples, their cultures and national identities. With this in mind we can begin to analyze the European television scene. (62)In Europe, as elsewhere, multi-media groups have been increasingly successful: groups which bring together television, radio, newspapers, magazines and publishing houses that work in relation to one another. One Italian example would be the Berlusconi group, while abroad Maxwell and Murdoch come to mind.Clearly, only the biggest and most flexible television companies are going to be able to compete in such a rich and hotly-contested market. (63)This alone demonstrates that the television business is not an easy world to survive in, a fact underlined by statistics that show that out of eighty European television networks, no less than 50M took a loss in 1989.Moreover, the integration of the European community will oblige television companies to cooperate more closely in terms of both production and distribution.(64)Creating a "European identity" that respects the different cultures and traditions which go to make up the connecting fabric of the Old Continent is no easy task and demands a strategic choice—that of producing programs in Europe for Europe. This entails reducing our dependence on the North American market, whose programs relate to experiences and cultural traditions which are different from our own.In order to achieve these objectives, we must concentrate more on co-productions, the exchange of news, documentary services and training. This also involves the agreements between European countries for the creation of a European bank for Television Production which, on the model of the European Investments Bank, will handle the finances necessary for production costs. (65)In dealing with a challenge on such a scale, it is no exaggeration to say "United we stand, divided we fall"—and if I had to choose a slogan it would be "Unity in our diversity." A unity of objectives that nonetheless respect the varied peculiarities of each country. Creating a "European identity" that respects the different cultures and traditions which go to make up the connecting fabric of the Old Continent is no easy task and demands a strategic choice

It is not easy to talk about the role of the mass media in this overwhelmingly significant phase in European history. History and news become confused, and one’s impressions tend to be a mixture of skepticism and optimism. (61)Television is one of the means by which these feelings are created and conveyed-and perhaps never before has it served so much to connect different peoples and nations as in the recent events in Europe. The Europe that is now forming cannot be anything other than its peoples, their cultures and national identities. With this in mind we can begin to analyze the European television scene. (62)In Europe, as elsewhere, multi-media groups have been increasingly successful: groups which bring together television, radio, newspapers, magazines and publishing houses that work in relation to one another. One Italian example would be the Berlusconi group, while abroad Maxwell and Murdoch come to mind.Clearly, only the biggest and most flexible television companies are going to be able to compete in such a rich and hotly-contested market. (63)This alone demonstrates that the television business is not an easy world to survive in, a fact underlined by statistics that show that out of eighty European television networks, no less than 50M took a loss in 1989.Moreover, the integration of the European community will oblige television companies to cooperate more closely in terms of both production and distribution.(64)Creating a "European identity" that respects the different cultures and traditions which go to make up the connecting fabric of the Old Continent is no easy task and demands a strategic choice—that of producing programs in Europe for Europe. This entails reducing our dependence on the North American market, whose programs relate to experiences and cultural traditions which are different from our own.In order to achieve these objectives, we must concentrate more on co-productions, the exchange of news, documentary services and training. This also involves the agreements between European countries for the creation of a European bank for Television Production which, on the model of the European Investments Bank, will handle the finances necessary for production costs. (65)In dealing with a challenge on such a scale, it is no exaggeration to say "United we stand, divided we fall"—and if I had to choose a slogan it would be "Unity in our diversity." A unity of objectives that nonetheless respect the varied peculiarities of each country. This alone demonstrates that the television business is not an easy world to survive in, a fact underlined by statistics that show that out of eighty European television networks, no less than 50M took a loss in 1989.

答案查题题库