问题 单项选择题


(一)
某市一家饮料生产企业为增值税一般纳税人,注册资本5000万元,职工人数900人,2009年度有关生产经营业务如下:
(1)全年实际占地共计50000平方米,其中厂房占地40000平方米,办公楼占地5000平方米,医务室占地1000平方米,幼儿园占地1000平方米,厂区内道路及绿化占地3000平方米。
(2)全年销售饮料取得收入10000万元(不含税价格);购进原材料取得增值税专用发票,注明购货金额5000万元、进项税额850万元;支付购进原材料的运输费用200万元、装卸费和保险费50万元,均取得运输公司及其他单位开具的运费发票或普通发票。购销货物及相关费用的票据均通过主管税务机关的认证。
(3)产品销售成本为6000万元;销售费用1800万元,其中含广告费用1550万元;财务费用、管理费用共计800万元(财务费用中含向非金融企业借款500万元所支付的10个月短期借款利息费用40万元,管理费用中不含城镇土地使用税)。
(4)计入成本、费用中的应付工资总额1200万元,当年实发工资总额1100万元,当年实际支出职工工会经费25万元、职工福利费150万元和职工教育经费30万元,取得了缴纳工会会费的相关票据。
(5)3月份该企业购进机器设备一台并于当月投入使用,取得增值税专用发票,注明价款30万元、增值税5.1万元,企业自己负担的保险费和安装调试费3万元,该台设备企业全年计提的折旧费8万元已列入产品销售成本中。按照税法规定,该设备应采用直线折旧法,期限为10年,残值率为5%。
(城镇土地使用税年单位税额5元/平方米;同期银行贷款年利率6%)
根据上述资料和税法相关规定,回答下列问题:

工资和工资附加“三费”应调增应纳税所得顿( )万元。

A.105.5

B.107

C.109.5

D.110.5

答案

参考答案:A

解析: 企业发生的合理的工资薪金支出,按 照实际发生的1100万元准予扣除。 企业职工福利费支出限额=1100×14%=154(万元),实际发生150万元,可以扣除。 企业拔缴的工会经费限额=1100×2%=22(万元),实际发生25万元,只能扣除22万元。 职工教育经费限额=1100×2.5%=27.5(万元),实际发生30万元,只能扣除27.5万元。 应调增应纳税所得额=1200-1100+25-22+30-27.5=100+3+2.5=105.5(万元)。

阅读理解

Tui Na and Your Emotional Health

In Traditional Chinese Medicine the body, mind and spirit cannot be divided and so the unique whole-body treatment in Tui Na can also be a use­ful treatment correcting any imbalances in the body's energy before symptoms and disease can de­velop. It also works to restore emotional harmony as well as physical health. This is why after a Tui Na treatment many people "feel good". Many peo­ple in China use Tui Na regularly to keep healthy and to deal with some specific illnesses.

Tui Na is performed on the clothed body and the patient is either lying on a couch or sitting on a chair. Therapists using a variety of strokes or movements will control the intensity and direction of pressure in an exact way. The unique rolling movement in Tui Na is one of the most difficult strokes to learn and students have to practice sometimes for many months on a rice bag before they are allowed to practice on the human body.

Stress

Tui Na is of course very useful for treating stress.

It distributes the energy around the whole body. It is be­lieved that Tui Na moves the strong energy in the tense muscles to the weaker areas, thus making a more balanced body. When your Qi (energy in the body) flow is balanced you feel relaxed and comfortable. Tui Na is especially useful for stiff shoulders and tense neck muscles.

Emotions

In Traditional Chinese Medicine each major organ is linked to an emotion. By balancing the energy in the organ, the relevant emotion will be calmed. When your emotions are out of control, you would usually turn to your doctor or perhaps a psychotherapist. But perhaps some people would not like to be seeing a psychotherapist or feel nervous about discussing their problems with others. With Tui Na one does not need to tell the therapist anything one does not want to. The treatment of Tui Na can deal with the problem itself — although if one does need to talk, then the safe space is there to do so. An active dialogue between the therapist and the patient will help to get a better effect.

How the major organs rule your emotions

Each major organ — the heart, the stomach, the spleen, the liver, the bladder, the kidneys, the lungs, etc. — is linked to a relevant emotion.

The heart is linked to joy, excitement and sadness. If the heart is out of balance, the patient may dream a lot at night and often forget something important in the day.

The stomach and spleen are connected with too much thinking or wor­rying — over anxiety. When the stomach is out of balance there is often a lack of energy. The patient often feels very tired and has no interest in do­ing anything at all.

The liver and gall bladder are linked to anger. In Chinese Medicine the eyes are connected with the liver, and many people who suffer from an­ger often suffer from eye problems. The gall bladder rules decision-making and too much energy here can lead to rashness, while if there is too little it can bring about indecision. Where there is a history of depression, the therapist would look to the liver.

The bladder and kidneys are linked to fear of all kinds, from simple anxieties and phobias to vague fears and worries.

The lungs are connected with feelings of grief and sadness. When there is a history of grief, the therapist would look to the lungs.

Tui Na is used in almost all the hospitals in China and very popular among Chinese people. It is a useful and valuable method of restoring Qi balance, when emotional and physical health is out of balance. Tui Na is one of the remaining secrets of Chinese Medicine.

小题1:According to the passage, which statement is TRUE about Tui Na?

A.Tui Na is a whole-body treatment and can't be divided into different parts.

B.Tui Na can be used to balance the diseases before they can develop in the body.

C.Tui Na can bring back not only physical health but also emotional health.

D.Tui Na only makes people "feel good" but do not actually cure disease.小题2:How can the emotion be calmed?

A.By linking the organ to an emotion.

B.By telling the therapist anything one does not want to.

C.By discussing their problems with others.

D.By balancing the energy in the relevant organ.小题3:When the stomach is out of balance,  .

A.the patient will have a stomachache

B.the patient will have a lot to worry about

C.the patient will have nothing to do

D.the patient will not feel like doing anything

填空题