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:

独资企业应纳税所得额;

答案

参考答案:独资企业所得额:
应纳税所得额=(400000+8500)-360000+(30000-12×2000)+20957.5+78900+30000-8500×3%×(1+7%+3%)=184077(元)

问答题

案情:2004年8月,李某持盗窃来的杨某的身份证、房屋产权证等材料,在上海某典当公司办理了房屋抵押典当借款业务。2004年8月25日,典当公司与李某签,订了甲方贷款人为典当公司、乙方借款人(抵押人)为杨某的《房地产借款抵押合同》,双方约定:抵押房地产为新渔东路杨某名下房屋,借款数额为18万元,综合费为12600元,借款期限为2个月,自2004年8月25日至2004年10月24日,首次申请当期为2个月,续当期限为零个月,利息为0.5%,违约金为0.3%/天。
在双方合同第十二条约定:“借款期或借款展期届满后30日内,杨某不履行债务的,典当公司有权将房产收归已有。”同时,该《房地产借款抵押合同》还专门向上海某区公证机关作了公证,公证书上记载:“兹证明贷款人(抵押权人)上海某典当公司法定代表人的代理人于某与杨某间,借款签订的《房地产借款抵押合同》,经查双方当事人签订合同的行为符合《中华人民共和国民法通则》的规定根据,本公证书具有强制执行效力。”在办理完公证手续后,典当公司向李某发放了典当借款18万元,还一同去区房地产登记处,办理了新渔东路该房屋抵押登记手续,但是李某在合同、当票以及收条落款处均签署了“杨某”的名字。
2004年10月25日,合同到期以后,典当公司通知杨某还款,杨某莫明其妙,遂没有理会。11月,典当公司向上海市某法院提出强制执行申请,法院受理以后,向杨某发出限期履行通知书,杨某向法院提出执行异议,法院认为异议理由不成立,遂将杨某房子查封。杨某不服,向上一级法院申请复议。中级人民法院经审查,撤销了某区法院的决定,责令其开庭审理。庭审中,杨某提出笔迹鉴定,鉴定结论证明合同、当票以及收条落款处的签字非杨某笔迹,法院遂驳回典当公司的诉讼请求。
问题:

上级人民法院接受杨某的复议是否有法律根据如果有法律根据,请说明理由;如果没有法律根据,请说明上级法院应当如何处理,如果执行法院认为有异议,又应当怎样处理

阅读理解

A new factory that turns used wine bottles into green sand could revolutionize the recycling industry and help to filter(过滤)the nation's drinking water.

For the last 100 years special high grade white sand quarried(开采)at Leighton Buzzard in Bedfordshire has been used to filter tap water to remove bacteria and impurities—but this may no longer be necessary.

The green sand has already been successfully tested by water companies and is being used in 50 swimming pools in Scotland to keep the water clean.

Backed by one million pounds from the European Union and the Department for Environment, Food and Rural Affairs(Defar),a company based in Scotland is building a factory to turn beverage bottles back into the sand from which they were made.

The idea is not only to avoid using up increasingly scarce sand in Scotland and avoid any further quarrying but also to solve a crisis in the recycles only 750 000 tones of it.

Howard Dryden, the scientist and managing director of the company has spent six years working on what he calls Active Filtration Meadia, or AFM, the recycled glass. He says he needs bottles that have already contained drinkable liquids to be sure that drinking water would not be polluted.

"The fact is that tests show that AFM does the job better than glass, it is easier to clean and reuse and has all sorts of properties that make it ideal for other applications, "he claimed. He also thinks the market will be able to take 250 000 tones of green sand a year. The plan is to build five or six factories in cites in UK where the bottles come from to cut down on transport.

The factory will be completed this month and is expected to go into full production on January 14 next year. Once it is providing a "regular" product, the government's drinking water inspectorate will be asked to perform tests and approve it for general use by water companies.

小题1:It may no longer be necessary to use high-grade white sand to keep water clean because_____.

A.there is no need to keep water clean

B.A new factory has been set up

C.The green sand has been used to keep the water clean

D.White sand is being use up小题2:According to the passage ,the new idea can do the following except_____.

A.avoiding using up increasingly scarce sand

B.avoiding further quarrying of white sand

C.solving the crisis in the recycling industry

D.cutting down the cost on transport小题3:Tests show that ______ in keeping the water clean.

A.AFM is more efficient than white sand

B.AFM is more efficient than glass

C.glass is more efficient than AFM

D.white sand is more efficient than green sand小题4:The underlined word "Backed" in the third paragraph can best be replaced by"_____".

A.Allowed

B.Opposed

C.Supported

D.Forbidden小题5:What would be the best title for the passage?

A.Revolution in the Recycling for the Industry.

B.Modern Technology an New Markets.

C.Revolution in Environmental Protection.

D.Unlocking the Benefits of Green Sand.