题目内容
中国公民郑某是一名高级工程师，2011年4月工资收入10000元，另有以下收入： (1)一次取得建筑工程设计费50000元，同时从中拿出20000元通过民政局向希望工程捐赠。 (2)取得利息收入8000元，其中国债利息4000元，单位集资利息4000元。 (3)将2010年研发的一项技术的使用权进行转让，取得收入40000元。 (4)业余撰写短篇技术论文，在某报刊上连载，2个月的稿酬收入分别为40000元和20000元。 (5)当月被派遣到某外资企业提供业务指导，当月外资企业支付其工资35000元(需上交派遣单位40%，有合同证明)，原派遣单位仍支付其工资10000元，已知派遣单位和雇佣单位均扣缴了个人所得税。 (6)将其所持有的一项专利的使用权分别转让给A和B两个厂商，分别取得转让收入3800元和4200元。 要求：根据以上资料，按照下列序号计算回答问题，每问需计算合计数。 计算稿酬所得应缴纳的个人所得税。
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甲企业是一家国有重型机械厂，为增值税一般纳税人，适用的企业所得税税率为 33%。2005年度，甲企业的会计报表显示，销售收入净额为24 000万元，各项支出总额 (含捐赠)为21 420万元。相关纳税资料如下： (1)以技术类无形资产和产成品向A公司投资，无形资产的原账面价值为480万元，经评估确认，公允价值为540万元；产成品的原账面价值为600万元，经评估确认，公允价值为1 053万元(含增值税销项税额153万元)，甲企业对该笔业务进行的会计处理是： 借：长期投资——股权投资 1 593 贷：无形资产 480 产成品 600 资本公积 513 此项投资占A公司股权比例的30%。当年年末，从A公司分得股票股利204万股，每股面值1元，市价3元，A公司当年按所在地区的法定所得税税率15%计算缴纳了企业所得税。 (2)年内将本企业生产的一批设备转作固定资产，该批设备的生产成本为1 200万元，按平均售价计算的不含税出厂价为1 500万元。甲企业对该笔业务进行的会计处理是： 借：固定资产 1 200 贷：产成品 1 200 (3)本年的管理费用中，已列支广告费600万元，业务宣传费120万元，业务招待费 141万元； (4)企业按批准的工效挂钩办法已在税前提取应付工资3 600万元，本年实际发放工资 2 880万元； (5)本年末应收账款余额为7 200万元，应收票据余额为1 800万元，坏账准备余额为 50万元，应收账款中包括应收A公司账款为1 200万元； (6)本年度按会计制度要求提取存货跌价准备75万元，短期投资跌价准备105万元。另因库房一角地基陷落，可收回价值较账面净值明显降低，经主管税务机关审核，确认固定资产损失180万元； (7)年内对外技术转让取得收入150万元，该项技术的账面成本为36万元，均计入会计利润，未计缴营业税金； (8)通过中华社会文化发展基金会对重点文物保护单位捐赠801万元。 要求： (1)分别计算上述(1)至(7)项应确认的应纳税收入和准予扣除的项目金额，并说明理由； (2)计算该企业的应纳税收入总额； (3)计算该企业2005年的应纳税所得额； (4)计算该企业2005年的应交企业所得税总额。
Why DIY The reasons why people engage in DIY have always been numerous and complex. For some, DIY has provided a rare opportunity for creativity and self-expression. For others it has been an unwelcome necessity, driven purely by economic considerations. Then there has been a group which feels that a building can never be a home unless it has been altered and modified to reflect a change of occupancy. A final group has traditionally taken the line that if you want a job done well, you must do it yourself. The same four basic species of DIYers exist today, although these various motives may now overlap very substantially. The perfectionist in search of the good job done well is often also driven by a desire for creativity. There are also two new categories of motive — the pursuit of DIY as a leisure activity and DIY as a form of occupational therapy. These, again, overlap with other reasons. DIY as necessity There is a significant number of young homemakers (38% of our informants) (被 调查者) for whom there is no option but DIY. Their new home, whether bought on a mortgage (抵押借款)which consumes a major slice of their income, or rented at similarly challenging rates, will often require essential rearrangement and even structural repair. Some of these people are reluctant first-time DIYers. They would much prefer to hire professionals, but can’t afford to do so. The majority, however, welcome the opportunity that need has forced upon them to get involved for the first time in the real business of creating a home — with all of its unfamiliar physical labour and the learning from scratch of new techniques. In time, many will migrate to one of the other categories of DIYer, continuing to exercise their new found talents and enthusiasm when no longer forced by financial constraints to do so. DIY as territorial marking Even those who have bought a brand new "starter home", the type which increasingly gains popularity around the edges of our towns and cities, will feel compelled to add personal touches of a less dramatic kind to disguise its otherwise bland and expressionless nature. Putting a "personal stamp on the place" was one of the most frequently reported motives for DIY, with 72% of sample seeing this as being a very important aspect. DIY as self-expression Many young people today are frustrated artists — their latent creative talents just waiting for the chance to reveal themselves. There are also those seeking opportunities for a sense of achievement and personal fulfillment. DIY provided just such opportunities for the overwhelming majority of our informants (84%). This sense of creative achievement comes both from the choices made by the first-time DIYer — the selection of colors, textures and components to apply to the "canvas" of the home — and from the application of specific skills and techniques. The manufacturers of DIY materials clearly understand this and now provide a wide range of "arty" products to fuel creative urges. At the same time, they make the materials themselves much easier to use — the DIY equivalent of painting by numbers. Special paint effects, which once required the specialist knowledge and training of the true professional, can now be achieved straight out of the can with a simple brush. DIY as perfection-seeking A large proportion of first-time DIYers (63%) distrust builders and decorators. They feel that most are "cowboys" and that even the more reputable ones are very unlikely to have the same loving attention to detail and care as the DIYer. Some had previously suffered from the alleged bodge of small builders, while others were proud of the fact that no tradesman of this kind had ever set foot in their home. Within this group there were those who were content for builders to perform basic or structural work, and to undertake tasks such as plastering (抹水泥) which are beyond the competence of most DIYers, particularly the younger beginners in our sample. The finishing work, however, was something these people kept for themselves — the final "perfecting" of what otherwise would be just a second-rate result. This drive for perfection was also evident among the "strippers" in this group. The idea of putting wallpaper over existing paper, or even paint on the top of preceding coats, was anathema. Everything needed to be taken back to the bare plaster or the naked wood before any new decoration could be applied. Some informants recognized that this search for perfection could sometimes go too far: "It’s an obsession for me really. I’m never happy with anything." The problem perfectionists face is that progress can be very slow. When perfectionists are obliged, by nagging or circumstance, to speed things up, other problems can result. DIY as leisure activity For a significant minority of first-timers (28%), DIY is seen as a novel and entertaining pastime. It is not really work, but something similar to entertainment, shared by both partners and even the children in the case of young families. "It’s just great fun" enthused one of our sample. The idea that DIYing is similar to a trip to the lions of Longleat may seem strange. But for these informants home-making was sufficiently different from, and infinitely preferable to, the dull routines of weekday work to constitute a weekend break. The results of such activity were rewarding, but probably less so than engaging in the activity itself. DIY as therapy "It’s therapeutic, isn’t it I’m always in my own little world when I’m doing DIY — it’s great." So said a young man of 27 in our sample. "For me it’s occupational therapy", said another informant. For them and others it was their way of getting rid of stress after a long day at work — a way of switching off and using the repetitive nature of many DIY tasks as a way of relaxing. Others hinted at a similar process, where DIY was almost an end in itself, rather than just a means to achieving a better home. In this sense they were similar to those who saw DIY as a form of leisure, but it was the psychological effects which were emphasized by 18% of our sample. To those young homemakers, what does buying a new home on a mortgage mean
You don’t have to be in such a hurry; I would rather you ______(先去出差)
The student who wants a newspaper career has much hard work ahead of him before he can become even a cub, or beginning reporter. He may begin by working on his high school newspaper or yearbook.Then the aspiring (有志的) reporter may break into newspaper work as a copyboy, running errands and helping sta. ff reporters. He may even be given a chance to write small stories. Sometimes students who are interested in news reporting can get jobs as campus reporters for local newspapers.Jobs such as these serve to acquaint the beginner with the atmosphere of newsgathering. They give him a chance to sharpen his eye for details and teach him to be sure that his facts are accurate, that he reports them correctly, and that he writes his articles clearly. This work may lead to a job as a cub reporter on a newspaper, the important first step toward a career in news reporting. The best title for this passage is ()
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