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个人所得税纳税主体：是指在中国境内有住所，或者无住所而在境内居住满一年，从中国境内和境外取得所得的个人；在中国境内无住所又不居住或者无住所而在境内居住不满一年，从中国境内取得所得的个人。根据上述定义，下列必须交个人所得税的是：
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某企业拥有房屋三栋，原值为1000万元。该企业由于业务需要，于2011年1月将房屋做出如下处置(设定该省规定允许按原值一次扣除20%)： (1)将其中较小的一栋房屋出租给李某经营饭店，月租金3000元。 (2)将其中较大的一栋房屋作为自用的厂房，原值为600万元。 (3)将第三栋房屋办托儿所使用，原值为200万元。 该企业发生第(1)笔业务时需要缴纳的年房产税为( )元。
论述湿地的生态功能。
结构化方法工作阶段划分为提出任务、初步调查、可行性分析、详细调查、 【12】 、系统的物理设计、系统实施及系统的运行和维护。
Answer questions by referring to the following 3 passages. Note: Answer each question by choosing A, B or C and mark it on ANSWER SHEET 1. Some choices may be required more than once. A = Passage One B = Passage Two C= Passage Three In which passage ... can you build a relationship over a cup of tea 21. ______ has caffeine been around for far longer than that in the form of tea 22. ______ is the general result of caffeine to make people more alter and focused 23. ______ is Britain the only European tea drinking culture 24. ______ can we find without tea, the human race would not come so far and so fast 25. ______ is caffeine also found in chocolate 26. ______ can we find the arrival of coffee speeded everything up 27. ______ is the coffee shops in China a symbol that coffee culture had come to China 28. ______ can we find more than 90 percent of the world’s population takes caffeine every day 29. ______ can we see coffee houses were filled with people making plans, talking business and doing deals 30. ______ Passage One Do you know what kind of people give drugs to their children Do you still know where in the world people take drugs before going to work The answers are simple — ordinary people, just about everywhere. And the drug in question is caffeine. Scientists estimate that over 90 percent of the world’s population take caffeine daily. Adults drink it in tea and coffee. Children drink it in Coca Cola and similar soft drinks. It is also found in chocolate. As a result, most people in most places across the world at any one time are under the influence of the drug. Not surprisingly there have been many scientific investigations into the exact effects of caffeine. Most agree that it stimulates the nervous system and helps the body make efficient use of food energy. This is why many people across Asia drink tea with food and why Westerners often eat their meals with a cup of coffee. The general result of caffeine is to make people more alter and focused. Unlike alcohol, caffeine dose not change your behavior. But it dose increase your ability to do things. Passage Two Both tea and coffee were introduced to the West around 300 years ago. The effect of these new drinks was immediately. In London, coffee houses were filled with people making plans, talking business and doing deals. The coffee houses themselves later developed into London’s financial center. And the deals done in the coffee houses were partly responsible for a rapid increase in British trade. History was moving in that direction anyway. But the arrival of coffee speeded everything up. Weinberg and Bealer back up their claims with scientific research which shows that frequent use of caffeine causes people to grow new brain cells. They also point to research which shows that people with caffeine in their system perform a range of tasks better than those without it. Without caffeine, would the human race come so far and so fast Caffeine helped the West make a great leap forward a few hundred years ago. In China and Japan, it has been around for far longer than that in the form of tea. It could go back further that people realize. The Japanese tea ceremony might be an example of what anthropologists call "ceremonial chemistry". This is a practice amongst ancient and primitive peoples of taking mind altering drugs as part of religious festivities. Passage Three Tea has around 50% less caffeine in it than coffee, and there are real differences between tea and coffee drinking cultures. In Britain, the European tea drinking culture, workers have been known to do on strike to demand a ten-minute tea break in the working day. Tea gives people enough caffeine to help put up with a boring job or help them recover after a hard day. It is something to share with friends. You build relationships over a cup of tea. But you get results with coffee. Coffee gives you that extra dose of caffeine. It is associated with staying up all night to Finish a business plan or study for exams. When Starbucks opened their first coffee shops in China they got a lot of publicity. Much of this was because another fashionable foreign business had come to China. But maybe it was a symbol that coffee culture had arrived. From now on, everything was going to get faster. It is worth thinking about. But don’t think for too long. There is much work to be done. Drink up and get busy.
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