问题 问答题

某中外度假山庄,2011年发生以下业务。
(1)客房收入600万元;餐饮收入200万元;会议费收入150万元。
(2)公司全年实际占用土地面积共计150000平方米,其中:山庄内的绿化占地20000平方米、酒店和宾馆占地10000平方米、用于经营采摘、观光农业占地80000平方米。
(3)与甲企业签订合作经营协议:自1月起以度假村内价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属公司所有),按照约定度假山庄每月收取20万元的固定收入。
(4)公司2011年拥有载货汽车2辆,整备质量均为20吨;乘用车(汽缸容量为1.7升)5辆;中型客车3辆。(提示:城镇土地使用税每平方米单位税额4元;该公司所在省规定载货汽车年纳税额整备质量每吨30元,汽缸容量为1.7升的乘用车年纳税额每辆400元,中型客车年纳税额每辆600元。)
要求:根据上述资料,按下列序号回答问题,每问需计算出合计数。

计算企业全年应纳营业税税额;

答案

参考答案:客房收入应纳营业税额=600×5%=30(万元)餐饮收入应纳营业税额=200×5%=10(万元)会议费收入应纳营业税额=150X 5%=7.5(万元)合作经营酒店应纳营业税=20×12×5%=12(万元)企业全年应纳营业税额=30+10+7.5+12=59.5(万元)

单项选择题
单项选择题

Euthanasia is clearly a deliberate and intentional aspect of a killing. Taking a human life, even with subtle rites and consent of the party involved is barbaric. No one can justly kill another human being. Just as it is wrong for a serial killer to murder, it is wrong for a physician to do so as well, no matter what the motive for doing so may be.

Many thinkers, including almost all orthodox Catholics, believe that euthanasia is immoral. They oppose killing patients in any circumstances whatever. However, they think it is all right, in some special circumstances, to allow patients to die by withholding treatment. The American Medical Association’s policy statement on mercy killing supports this traditional view. In my paper "Active and Passive Euthanasia" I argue, against the traditional view, that there is in fact no normal difference between killing and letting die--if one is permissible, then so is the other.

Professor Sullivan does not dispute my argument; instead he dismisses it as irrelevant. The traditional doctrine, he says, does not appeal to or depend on the distinction between killing and letting die. Therefore, arguments against that distinction "leave the traditional position untouched."

Is my argument really irrelevant I don’t see how it can be. As Sullivan himself points out, nearly everyone holds that it is sometimes meaningless to prolong the process of dying and that in those cases it is morally permissible to let a patient die even though a few more hours or days could be saved by procedures that would also increase the agonies of the dying. But if it is impossible to defend a general distinction between letting people die and acting to terminate their lives directly, then it would seem that active euthanasia also may be morally permissible.

But traditionalists like professor Sullivan hold that active euthanasia--the direct killing of patients--is not morally permissible; so, if my argument is sound, their view must be mistaken. I can not agree, then, that my argument "leave the traditional position untouched. "

However, I shall not press this point. Instead I shall present some further arguments against the traditional position, concentrating on those elements of the position which professor Sullivan himself thinks most important. According to him, what is important is, first, that we should never intentionally terminate the life of a patient, either by action or omission, and second, that we may cease or omit treatment of a patient, knowing that this will result in death, only if the means of treatment involved are extraordinary.

It seems that the writer is most concerned about()

A. the interpretations of euthanasia

B.the sufferings of the dying

C. the effects of medical treatments

D. the traditional view on death