问题 问答题

张某系北京市居民,具有注册会计师资格、保险从业资格,2010年取得如下所得:
(1)利用业余时间进行保险业务推销,8月份取得佣金38500元,其中展业成本为19250元;
(2)年前受赠一套门面房,鉴于房市不景气,在年底转让,取得收入280000元,相关数据如下:受赠时的市场价格为248000元,受赠和转让过程中缴纳的相关税金和费用为30000元;
(3)所在单位为职工自建住房,张某获得1套,支付价款52800元,该套住房的建筑成本为89000元,张某停薪留职,取得基本生活费用每月500元;
(4)年底为某企业提供财务顾问服务,取得税后报酬30000元,与其报酬相关的个人所得税由该企业承担;
(5)张某在市区内开办了一家个人独资企业,主营运输劳务。
2010年初,该独资企业报表显示:2010年度运输劳务收入为400000元,成本费用税金等支出合计360000元,年底经聘请的会计师事务所审计,发现下列问题:
①张某在其中列支工资30000元;
②该企业在年底为张某爱人购买一辆小汽车,发票注明价款为78900元;
③该企业计提了坏账准备30000元,计入了管理费用;
④该企业的业务招待费列支23000元;
⑤为某餐饮企业提供运输,收入8500元,双方协商,独资企业下年在餐饮企业消费的账款抵顶,企业没有记账。
(其他相关资料:除题目明确的税种外,不考虑其他税种。)
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。

独资企业应纳个人所得税额;

答案

参考答案:应纳税额=184077×35%-6750=57676.95(元)

单项选择题

After winning a big game, athletes are often asked how they feel. Usually athletes say how (1) it is to win this big game. On the contrary, the fact is that losing a big game, or in my case, all the games, can be even harder.

From the spectators’ point of view, last year’s basketball (2) for my high school team was nothing (3) of an embarrassment. And (4) 0 and 20 is certainly nothing to be proud of, that season had a bigger impact on me than any other. As a team captain, I knew it probably wouldn’t be the (5) year, but did I ever think we would lose every game Of course not. Since six of our top players had graduated, it was clear that we were a (n) (6) team who would struggle. The struggle began earlier than expected, (7) , as our team center was suspended (禁赛) for the season, and two key members decided to (8) for some reason. At this point, dropping out probably passed through every player’s mind, but in the end, we all stuck if out, (9) to work still harder.

Then there came a time when even our (10) and given up on us. Personally, I felt like it was (11) worthwhile giving my all. I thought, if even the coach doesn’t believe in us, why should I But just as my hope began to (12) , a teammate called a meeting. He said," Nobody thinks we are going to win, but, as teammates and friends, we (13) it to each other to go all out every game. "

It was that moment that (14) me how to be a leader. It hit me that I certainly didn’t (15) the role. As a leader you can never quit (16) the team who looks up to you. It is one (17) to be named captain, feel great and go through the motions, but it is quite another to be a real captain and make sure everyone realizes their full (18) all the time.

I am sure it is great to go through without losing and bringing home awards. But in all honesty, I (19) the fact that my team lost every game last year. It may not help me to become a better basketball player, but it already has made me a better leader, and (20)

5().

A.most interesting

B.dullest

C.most difficult

D.easiest

判断题