试题与答案

全球通目标客户的“中产阶级”一般符合哪些条件?

题型:问答题

题目:

全球通目标客户的“中产阶级”一般符合哪些条件?

答案:

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题型:问答题

经济特区某生产性外商投资企业,为增值税一般纳税人,1999年8月开业,经营期15年。1999年~2005年企业的应纳税所得额情况如下: 单位:万元

年度1999200020012002200320042005
应纳税所得额50-320150400430520480


2003年企业购置国产设备,取得的增值税专用发票上注明价款60万元,增值税税额10.2万元,支付运输费和安装费5.8万元。2005年初外国投资者将2004年从企业分得的税后利润120万元再投资于本企业,增加注册资本。
2006年企业有关生产、经营资料如下:
(1)取得产品销售收入2300万元、股票发行溢价收入150万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率15%,地方所得税免征)、为境外客户提供咨询服务的咨询费收入120万元;
(2)发生产品销售成本1100万元;发生销售费用380万元;发生产品销售税金及附加50万元;
(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限0年,支付利息费用30万元(同期银行贷款年利率6%);支付外方投入资本的境外借款利息90万元;
(4)发生管理费用260万元,其中含交际应酬费130万元、总机构特许权使用费50万元、关联企业管理费10万元;
(5)全年计入成本费用的实发工资总额300万元、职工福利费48万元;
(6)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对灾区捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元)。
其他相关资料:①经税务机关认可企业选择从2000年起计算减免企业所得税的期限;②不考虑地方所得税;③购买的国产设备符合国家相关退免税政策。
要求:根据上述资料,按下列序号回答问题,每问需计算出合计数:
(1)计算1999年企业应缴纳的企业所得税;
(2)计算2000-2002年企业共计应缴纳的企业所得税;
(3)计算2003年企业购买国产设备应退的增值税;
(4)计算2003年企业购买国产设备企业所得税的抵税限额;
(5)计算2003年企业实际应缴纳的企业所得税;
(6)计算2004年企业实际应缴纳的企业所得税;
(7)计算2005年外方再投资应退的企业所得税;
(8)计算2006年企业应税收入总额;
(9)计算2006年企业所得税前准予扣除的财务费用;
(10)计算2006年企业所得税前准予扣除的管理费用;
(11)计算2006年企业所得税前准予扣除的营业外支出;
(12)计算2006年企业所得税前准予扣除项目金额合计;
(13)计算2006年企业应缴纳的企业所得税。

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题型:问答题

The produce departments of the future may look like nothing on earth, and with good reason. Chinese scientists have been growing tomatoes the size of softballs, cucumbers as long as baseball bats and other outsize fruits and vegetables, using seeds that have been shot into space. The seeds are then exposed to seven types of extraterrestrial conditions, from zero gravity and cosmic radiation to subatomic particles. (46) As these space veggies grow back on earth, they are selected for desirable traits--bulk, appearance or certain nutrients--then bred through successive generations to ensure that the mutations are consistent.
Chinese scientists don’t understand exactly how a trip into space alters the seeds’ DNA and yields such effects, but it’s not just size that changes. (47) Tong Yichao, whose firm, the Beijing Flying Eagle Green Foods Group, has been sending seeds and seedlings aboard Chinese spacecraft since 1999, says it has grown space tomatoes with 27 percent more of the antioxidant beta carotene than ordinary ones, and six-foot-tall cotton plants that produce longer, more flexible threads. Using conventional methods, "a scientist might create just three new plants in his lifetime," says Tong. "We’ve developed more than 50 since 1999."
(48) A dozen or so Chinese firms are paying up to $ 45 000 a gram to place various flora aboard satellites and manned spacecraft. The long-term goal: to feed more people and help endangered species escape extinction. To date, nearly 3 000 botanical species-including garden vegetables, medicinal herbs and flowers--have been sent into orbit and brought back to earth.
(49) The commercial promise of China’s space veggies has yet to, er, bear fruit. It’ s legal to sell the cosmic produce, and commercial farms have purchased some space plants. But most are being developed in labs or experimental greenhouses because no one wants to go to market before the safety and quality of the produce have been established. Even so, the idea of space flora is proving irresistible to a novelty-loving Chinese public. (50) When Tong displayed a handful of monster space eggplants--the largest of which weighed more than four pounds--at an expo, one disappeared before the show opened. Hot stuff, for sure.

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