题目内容
某市建筑企业，具有建筑资质和一般纳税人资格。2009年3月发生以下业务： (1)为本市小学建造校舍，工程施工中耗用自产的建筑材料含税价23.4万元，另收取建筑劳务工程款100万元。合同中已经分别注明材料和劳务工程款； (2)为本市政府装修政务大楼，工程营业额为270万元，已经开具营业税发票270万元； (3)为本市工业企业建造职工娱乐厅，按合同约定，由建筑企业外购建筑材料180万元，提供建筑劳务50万元。另为其安装生产设备一台，设备由工业企业购入，购入原价为500万元，安装费20万元； (4)为本市某歌舞厅提供装饰劳务，取得劳务收入60万元； (5)假定当期无进项税额。 要求：根据上述资料，按下列序号计算回答问题，每问要求计算出合计数： 建筑企业应纳城建税及教育费附加。
查看答案
搜索结果不匹配？点我反馈
更多问题
Part A You will hear a talk on how hard people are working today: Working Hard or Hardly Working As you listen, answer Questions 1～10 by circling TRUE or FALSE. You will hear the passage ONLY ONCE. You now have 1 minute to read Questions 1～10. Nearly all people prefer to spend extra time at work so as to get more money.
某市集团公司员工吴某，2009年取得以下收入： (1)每月取得工资收入3000元，个人按规定比例缴纳住房公积金176元(单位按规定承担176元，合计住房公积金352元)；每月另有奖金2500元； (2)12月取得全年一次性奖金30000元； (3)利用工作之余为另一建筑企业做工程设计，分三次取得设计费共计30000元； (4)年初将门面房出租给外地来本地做生意的人员经营，合同租期3年，按年收取租金24000元，按规定缴纳了营业税、房产税、城建税及附加，当年4月因大风阳台受损，支付修理费1000元； (5)6月将十年前购入的自有商住楼对外转让，取得转让收入500000元，原购入时发票及合同注明的价款为350000元；(不考虑营业税、城建税及教育费附加以外的税费) (6)8月取得另一上市公司股息20000元。 要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数： 设计费应纳个人所得税；
位于市区的某房地产企业利用原划拨土地建造写字楼，2009年发生的相关业务如下： (1)按照国家有关规定补交土地出让金5000万元，缴纳相关费用200万元； (2)写字楼开发成本3500万元，另发生装修费用500万元； (3)写字楼开发费用为640万元，其中的利息支出为300万元(不能提供金融机构证明)； (4)写字楼6月份竣工验收，将总建筑面积的50%销售，签订销售合同，取得销售收入12000万元；将剩余写字楼中50%的建筑面积转为自用。 (其他相关资料：该企业所在省规定，按土地增值税暂行条例规定的最高限计算扣除房地产开发费用。) 要求：根据上述资料，按下列序号计算回答问题，每问需计算出合计数： 企业计算土地增值税时应扣除的开发费用的金额；
Children are getting so fat they may be the first generation to die before their parents, an expert claimed yesterday. Today’’s youngsters are already falling prey to potential killers such as diabetes because of their weight. Fatty fast-food diets combined with sedentary lifestyles dominated by televisions and computers could mean kids will die tragically young, says Professor Andrew Prentice, from the London School of Hygiene and Tropical Medicine. At the same time, the shape of the human body is going through a huge evolutionary shift because adults are getting so fat. Here in Britain, latest research shows that the average waist size for a man is 36～38 in and may be 42～44 in by 2032. This compares with only 32. 6 in 1972. Women’’s waists have grown from an average of 22in in 1920 to 24 ins in the Fifties and 30in now. One of the major reasons why children now are at greater risk is that we are getting fatter younger. In the UK alone, more than one million under— 16s are classed as overweight or obese-double the number in the mid-Eighties. One in ten four-year-olds are also medically classified as obese. The obesity pandemic—an extensive epidemic—which started in the US, has now spread to Europe, Australia, Central America and the Middle East. Many nations now record more than 20 per cent of their population as clinically obese and well over half the population as overweight. Prof Prentice said the change in our shape has been caused by a glut of easily available high-energy foods combined with a dramatic drop in the energy we use as a result of technology developments. He is not alone in his concern. Only last week one medical journal revealed how obesity was fuelling a rise in cancer cases. Obesity also increases the risk factor for strokes and heart disease. An averagely obese person’’s lifespan is shortened by around nine years while a severely obese person by many more. Prof Prentice said: "So will parents outlive their children, as claimed recently by an American obesity specialist" The answer is yes-and no. Yes, when the offspring become grossly obese. This is now becoming an alarmingly common occurrence in the U.S. Such children and adolescents have a greatly reduced quality of life in terms of both their physical and psychosocial health. So say No to that doughnut and burger. What does the author mean by "So say No to that doughnut and burger"
微信支付 
支付宝支付