问题 单项选择题

项目资本金财务内部收益率的判别基准是( )的最低可接受收益率。

A.投资者
B.建筑企业
C.国家
D.工人

答案

参考答案:A

单项选择题

If there is one thing scientists have to hear, it is that the game is over. Raised on the belief of an endless voyage of discovery, they recoil from the suggestion that most of the best things have already been located. If they have, today’s scientists can hope to contribute no more than a few grace notes to the symphony of science.

A book to be published in Britain this week, The End of Science, argues persuasively that this is the case. Its author, John Horgan, is a senior writer for Scientific American magazine, who has interviewed many of today’s leading scientists and science philosophers. The shock of realizing that science might be over came to him, he says, when he was talking to Oxford mathematician and physicist Sir Roger Penrose.

The End of Science provoked a wave of denunciation in the United States last year. "The reaction has been one of complete shock and disbelief, "Mr. Horgan says.

The real question is whether any remaining unsolved problems, of which there are plenty, lend themselves to universal solutions. If they do not, then the focus of scientific discovery is already narrowing. Since the triumphs of the 1960s—the genetic code, plate tectonics, and the microwave background radiation that went a long way towards proving the Big Bang—genuine scientific revolutions have been scarce. More scientists are now alive, spending more money on research, that ever. Yet most of the great discoveries of the 19th and 20th centuries were made before the appearance of state sponsorship, when the scientific enterprise was a fraction of its present size.

Were the scientists who made these discoveries brighter than today’s That seems unlikely. A far more reasonable explanation is that fundamental science has already entered a period of diminished returns. "Look, don’t get me wrong," says Mr Horgan. "There are lots of important things still to study, and applied science and engineering can go on for ever. I hope we get a cure for cancer, and for mental disease, though there are few real signs of progress.

John Horgan().

Ⅰ. has published a book entitled The End of Science

Ⅱ. has been working as an editor of Scientific American

Ⅲ. has been working many years as a literary critic

Ⅳ. is working as a science writer

A. Ⅰ and Ⅱ

B. Ⅰ

C. Ⅰ and Ⅳ

D. Ⅰ, Ⅱ and Ⅳ

问答题

某市国有轮胎厂2007年有关情况如下:

(1)全年产品销售收入5000万元,固定资产盘盈收入50万元,国家发行的金融债券利息收入20万元,本年度企业从境内A联营企业分回税后利润74万元,A联营企业的企业所得税税率为15%(根据当地优惠政策,实际上按7.5%缴纳),从境内B联营企业分回税后利润37.5万元,B联营企业的企业所得税税率为25%。

(2)当年账簿反映的结转产品销售成本3000万元。

(3)当年已经按照税法规定缴纳增值税100万元,消费税500万元,城市维护建设税42万元,教育费附加18万元。

(4)当年发生期间费用如下:销售费用250万元(其中广告费用150万元,业务宣传费40万元);发生财务费用98万元(其中因逾期归还银行贷款,支付银行罚息2万元);发生管理费用202万元(其中业务招待费50万元;新产品研究开发费用90万元,比上年增加了5万元;有上一年度应计未计的费用2万元)。

(5)发生营业外支出100万元(其中含通过民政部为灾区捐赠60万元,因排污不当被环保部门罚款10万元)。

(6)全年已计入各项成本、费用中的实发工资总额为420万元,并按实发工资总额和规定的比例提取了职工福利费、职工工会经费、职工教育经费,当年该企业任职人员平均人数为200人,当地政府确定人均月计税工资标准为1600元,该企业不能提供工会组织专用拨缴款收据。

(7)2005年经税务机关审定的经营亏损400万元,2006年该企业的应纳税所得100万元。

(8)年底,经注册会计师事务所审计,发现该企业2007年有以下项目未在账簿中反映;

①取得某企业捐赠的现金3万元,捐赠的原材料账面价值100万元(同时取得增值税专用发票,注明税额17万元);

②转让10年前自建的厂房,当时支付地价款80万元,取得收入1200万元,该车间原值为1000万元,已提取折旧400万元。该车间经有机机构评估,成新度为30%,目前建造同样的生产车间需要1500万元;转让时发生其他相关费用20万元;

③将一批特制轮胎对外投资,成本300万元,无同类产品销售价格,成本利润率5%;

④2007年10月31日销售外购的商标经取得销售收入100万元。该商标权为2006年3月1日购进并投入有效使用,支付外购金额60万元,使用时按10年期限计算摊销。

(汽车轮胎的消费税率10%,假设该企业已经对检查出来的情况按照有关规定补缴税金。)

要求:根据以上资料,按以下顺序回答问题:

(1)计算该企业转让厂房应缴纳的土地增值税(不考虑印花税);

(2)计算该企业2007年应缴纳的消费税、增值税、营业税、城市维护建设税和教育费附加;

(3)计算该企业2007年实现的应税收入总和;

(4)计算该企业2007年可以在税前扣除的销售成本总和;

(5)计算该企业2007年可以在税前扣除的销售税金及附加;

(6)计算该企业2007年纳税申报表中的纳税调整前所得;

(7)计算在税前可以扣除的工资费用、职工工会经费、职工教育经费和职工福利费以及纳税调整额;

(8)计算管理费用、销售费用、财务费用和营业外支出的纳税调整额;

(9)计算该企业2007年实际应纳税所得额;

(10)计算该企业2007年应缴纳的企业所得税税额。