题目内容
R公司2002年度企业所得税采用定额交纳方式，助理人员在取得R公司主管税务机关的批文并向其发函确认后，仍然得出其企业所得税的交纳方法不符合国家有关规定的审计结论。
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Passage 4Our analysis therefore suggests that the real problem facing the black community lies in the educational obstacles prior to the Ph. D. programs rather than in the pour-in of foreign students. Equally, our analysis suggests that we ought to treat foreign students as an important source of brain gain for us and that we ought to facilitate, rather than hinder, their arrival and their entry into our work force. How could this be doneThere is a long-standing provision in our immigration laws under which those who bring in a certain amount of financial capital (which will "create jobs") are allowed to immigrate: A foreigner who invests one million dollars in a commercial enterprise established in a high-unemployment area, which creates jobs for at least ten Americans, is automatically given immigrant status (i.e., a green card). We suggest extending the idea from financial to human capital.Currently, graduate students who wish to stay on in the United States after their Ph. D. s must be sponsored by their employers, a process that imposes substantial hardship both on the students and on smaller employers.The standard procedure is in two stages. First, the U. S. Department of Labor must, on the basis of a U. S. employer’s sponsorship, certify that "no American can do this job." Then, the would-be immigrant must apply for immigrant status at the Immigration and Naturalization Service (INS). If all goes right, the entire process takes about two years (considerably more for citizens of certain countries). But things may not go right: there could be problems at either stage. Thus, the employer or the "alien" must hire an immigration lawyer. The current process, then, is costly both to the would-be immigrant and to the employer (and hence, it unfairly penalizes smaller firms that cannot afford this expensive process and so cannot recruit this foreign talent).The Immigration and Naturalization Act of 1990 introduced an alternative route for professors and researchers to secure immigrant status. Essentially, it eliminates the average processing time to about one year, it does not eliminate any of the uncertainty or the need for expensive legal counsel.We budget that automatic green cards be given to all those who obtain a Ph. D. in the science and engineering programs at our universities. In adopting such a "guaranteed green card" proposal, we would be recognizing the important contribution that these students make to our leading position in science by giving equal weight to human capital and financial capital. The author’s proposal differs from the Immigration and Naturalization Act of 1990 in（）
A型题 阿司匹林引起的皮疹和神经血管性水肿（）
A型题 六甲双铵（）
Passage 4Our analysis therefore suggests that the real problem facing the black community lies in the educational obstacles prior to the Ph. D. programs rather than in the pour-in of foreign students. Equally, our analysis suggests that we ought to treat foreign students as an important source of brain gain for us and that we ought to facilitate, rather than hinder, their arrival and their entry into our work force. How could this be doneThere is a long-standing provision in our immigration laws under which those who bring in a certain amount of financial capital (which will "create jobs") are allowed to immigrate: A foreigner who invests one million dollars in a commercial enterprise established in a high-unemployment area, which creates jobs for at least ten Americans, is automatically given immigrant status (i.e., a green card). We suggest extending the idea from financial to human capital.Currently, graduate students who wish to stay on in the United States after their Ph. D. s must be sponsored by their employers, a process that imposes substantial hardship both on the students and on smaller employers.The standard procedure is in two stages. First, the U. S. Department of Labor must, on the basis of a U. S. employer’s sponsorship, certify that "no American can do this job." Then, the would-be immigrant must apply for immigrant status at the Immigration and Naturalization Service (INS). If all goes right, the entire process takes about two years (considerably more for citizens of certain countries). But things may not go right: there could be problems at either stage. Thus, the employer or the "alien" must hire an immigration lawyer. The current process, then, is costly both to the would-be immigrant and to the employer (and hence, it unfairly penalizes smaller firms that cannot afford this expensive process and so cannot recruit this foreign talent).The Immigration and Naturalization Act of 1990 introduced an alternative route for professors and researchers to secure immigrant status. Essentially, it eliminates the average processing time to about one year, it does not eliminate any of the uncertainty or the need for expensive legal counsel.We budget that automatic green cards be given to all those who obtain a Ph. D. in the science and engineering programs at our universities. In adopting such a "guaranteed green card" proposal, we would be recognizing the important contribution that these students make to our leading position in science by giving equal weight to human capital and financial capital. Smaller enterprises have difficulty using foreign talent because of（）
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