题目内容
某城市远洋运输企业为居民企业，2008年度发生以下经营业务： (1)承担远洋运输业务，取得运输收入8600万元、装卸搬运收入308万元。发生运输业务的直接成本、费用(不含职工工资费用)4552.46万元； (2)企业拥有房产原值1000万元，1月1日将临街原值100万元的房屋出租两年，取得月租金是6万元，4月1日以原值500万元的房产投资，每年按照协议固定取得60万元的利润，不承担风险； (3)将8号船舶自2008年1月1日至12月31日出租给乙公司使用1年，不配备操作人员，也不承担运输过程中发生的各种费用，固定收取租金收入160万元； (4)全年发生管理费用共2000万元(含业务招待费50万元)；发生经营费用共1600万元(含广告费1446万元)； (5)实发工资总额共480万元，实际发生福利费80万元，实际拨缴工会经费9．6万元 (并取得专用收据)，实际发生职工教育经费10万元； (6)营业外支出中列支通过境内非营利机构向灾区捐款20万元； (7)税务机关核定的营业税279.2万元、城建税和教育费附加27.92万元；1～11月已预缴企业所得税60万元。(其中房产税的扣除比例是30%，已经按照会计准则的规定计入了管理费用) 要求：根据上述资料和税法有关规定，回答下列问题： 远洋运输企业2008年应补缴的企业所得税为( )万元。
查看答案
搜索结果不匹配？点我反馈
更多问题
某公司为居民企业，执行新会计准则，2008年度实现销售收入7400万元、投资收益110万元，应扣除的成本、费用及税金等共计7300万元，营业外支出80万元，全年实现会计利润130万元，已按25%的企业所得税税率缴纳了企业所得税32.5万元。后经聘请的会计师事务所审核，发现以下问题，公司据此按税法规定子以补税： (1)“投资收益”账户记载的110万元分别为：从国内投资的某外商投资企业分回利润40万元(被投资方税率25%)；取得境外分支机构税后收益50万元，已在国外缴纳了20%的企业所得税；取得国债利息收入为20万元； (2)2008年4月20日购进一台机械设备，购入成本90万元，当月投入使用。按税法规定该设备按直线法折旧，期限为10年，残值率5%，企业将设备购入成本一次性在税前作了扣除(会计与税法规定一致)； (3)12月10日接受某单位捐赠小汽车一辆，取得增值税专用发票，注明价款50万元，增值税8.5万元，企业未列入会计核算； (4)“营业外支出”账户中列支的通过非营利组织向贫困山区捐款50万元和直接向南方雪灾捐款30万元，已全额扣除。 根据上述资料和税法有关规定，回答下列问题： 对外捐赠应增应纳税所得额( )万元。
结核性脑膜炎
It is all very well to blame traffic jams, the cost of petrol and the quick pace of modern life, but manners on the roads are becoming horrible. Everybody knows that the nicest men become monsters behind the wheel. It is all very well, again, to have a tiger in the tank, but to have one in the driver’s seat is another matter altogether. You might tolerate the odd road-hog, the rude and inconsiderate driver, but nowadays the well-mannered motorist is the exception to the rule. Perhaps the situation calls for a "Be Kind to Other Drivers" campaign, otherwise it may get completely out of hand.Road politeness is not only good manners, but good sense too. It takes the most cool-headed and good-tempered of drivers to resist the temptation to revenge when subjected to uncivilized behavior. On the other hand, a little politeness goes a long way towards relieving the tensions of motoring. A friendly nod or a wave of acknowledgement in response to an act of politeness helps to create an atmosphere of goodwill and tolerance so necessary in modern traffic conditions. But such acknowledgements of politeness are all too rare today. Many drivers nowadays don’t even seem able to recognize politeness when they see it.However, misplaced politeness can also be dangerous. Typical examples are the driver who brakes violently to allow a car to emerge from a side street at some hazard to following traffic, when a few seconds later the road would be clear anyway; or the man who waves a child across a zebra crossing into the path of on-coming vehicles that may be unable to stop in time. The same goes for encouraging old ladies to cross the road wherever and whenever they care to. It always amazes me that the highways are not covered with the dead bodies of these grannies.A veteran driver, whose manners are faultless, told me it would help if motorists learnt to filter correctly into traffic streams one at a time without causing the total blockages that give rise to bad temper. Unfortunately, modern motorists can’t even learn to drive, let alone master the subtler aspects of roadmanship. Years ago the experts warned us that the car-ownership explosion would demand a lot more give-and-take from all road users. It is high time for all of us to take this message to heart. Experts have long pointed out that in the face of car-ownership explosion,（）
化脓性脑膜炎
微信支付 
支付宝支付