甲公司为沿海经济开放区一中外合资先进技术生产企业1998年投入经_爱下问搜题

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问题问答题

甲公司为沿海经济开放区一中外合资先进技术生产企业1998年投入经营，2000年获利。2004年总产值为3 000万元，其中出口产品产值1 800万元，当年收到出口退回增值税 200万元，应纳税所得额为160万元，已扣除了某外国公司提供专有技术而向其支付的特许权使用费70万元，也扣除了企业2004年新产品开发费120万元(2003年开发费为100万元)。要求： (1)请计算甲公司2004年应纳企业所得税(假设免征地方附加税)。 (2)代扣代缴的预提所得税。

答案

参考答案：

解析：(1)甲公司适用的所得税税率为24%。 (2)甲公司2000年为获利年度，2004年为减半征收期。 (3)甲公司向外国公司支付的特许权使用费，不是总分机构之间的特许权使用费，准允税前扣除；甲公司收到的出口退税款不计入所得额；新产品开发费超过上年实际支出的10%(20÷100× 100%＝20%)，开发费除据实扣除外，还可按实际发生额的50%，从所得额中扣除。 (4)应纳税所得额＝(160-120×50%)万元＝100万元 (5)应纳所得税＝(100×24%÷2)万元＝12万元 (6)支付给国外公司的特许权使用费应由甲公司于实际支付时代扣代缴营业税和预提所得税。代扣代缴所得税＝[70×(1-5%)×10%]万元=6.65万元

完形填空

Last year, I lost my best friend in high school. It seemed that everyone else’s life could just continue on in its 36 way, but mine couldn't. I wasn't sure how I was going to be able to face 37 and their gossip at school. I was forced to 38 my routine on Monday morning as usual. In the evening I returned home from school 39 completely defeated. All I wanted to do was 40 into bed and wallow(沉迷于)in my own self-pity. I pulled back the covers on my bed and 41 a pile of cards left by my dad. Each card included a(n) 42 that it was to be opened on a 43 night that week.
I made it through that week 44 my father. Each card 45 to say just what I needed to hear. Tuesday’s card said, “The past is painful to think about and the 46 is impossible to imagine. Don't try. Just take it one minute at a time.” On Wednesday my mood 47 when I read, “What you are feeling now is 48 and normal. It still feels very bad, but it is part of the healing 49 .” Friday’s card contained a poem he wrote. The last lines made me smile through my tears. “Whatever special 50 you face along life’s way, may you 51 that you will find the best in every day.” I was instructed to open the last card 52 the party I went to on Saturday night. In it he wisely reminded me to 53 . “The world isn't so bad after a good laugh. The more you laugh, the more you heal.” Each card was signed, “Love, Dad.”
My world once collapsed (fell down) but I 54 the difficult breakup eventually. It owed to my dad, who made his 55 known when he couldn't be present.

D．come across

D．considering

A．instruction

B．explanation

C．presentation

D．information

A．in favor of

B．regardless of

C．in search of

A．destruction

B．competition

D．destination

A．got through

B．looked through

C．broke through

D．put through

问答题简答题

简述农业土地适度经营规模的标志和评价方法。