问题 单项选择题

了解人民币的内含,熟知人民币纸张()油墨等特殊工艺,是反假的基本功能。

A、水印

B、防伪线

C、图案

D、凹凸感

答案

参考答案:A

问答题

某生产油漆搅拌机的生产性外商投资企业(产品出口企业),主营生产销售产品,并附营对外提供搅拌设备的设计服务。2002年9月在我国依法设立,经营期15年,按照原涉外企业所得税税率为15%,该企业2005年进入获利年度,开始实施“两免三减半”的优惠政策;但在2008年亏损,应纳税所得额-20万元,2009年度有关经营情况如下:
(1)1-12月取得境内产品销售收入3000万元(12月份占300万元)、取得出口产品销售收入5000万元(12月份占500万元);取得与销售无关的设计、咨询服务收入150万元。
(2)12月份境内采购原材料取得防伪税控系统开具的增值税专用发票,注明价款600万元、增值税102万元;从小规模纳税人处购买零件一批,取得税务机关代开的增值税发票,注明价款 20万元,增值税0.6万元;取得发票并支付销售油漆搅拌设备运输费4万元;进料加工免税进口料件一批,到岸价格折合人民币100万元,海关保税放行。
(3)转让7年前建成的旧仓库一座,取得收入800万元,该仓库原值550万元,已提折旧200万元。该仓库经有关机构评估,成新度60%,目前建造同样仓库需要1000万元,有凭证显示该仓库转让时补交的土地出让金和相关税费金额为60万元。
(4)12月份转让股票收益70万元;转让国库券收入30万元。
(5)全年应扣除的销售(经营)成本7000万元(未含12月份不能抵扣的增值税,也未含附营业务营业税)。
(6)管理费用200万元,其中含与生产经营相关的业务招待费50万元、新技术开发费60万元、境内职工的境外社会保险10万元;财务费用30万元,其中24万元系经批准向本企业职工借款300万元用于生产经营,借用期限半年,支付了利息费用24万元(同期银行贷款年利率为7.5%)。
(7)在“营业外支出”账户中,12月份发生的通过民政局向雪灾地区捐赠50万元,直接向某学校捐赠20万元,非广告性质的赞助支出40万元;由于管理不善毁损一批生产用材料,账面成本24.65万元(含运费4.65万元)。
(注:增值税税率17%,退税率11%;转让仓库印花税忽略不考虑)
要求:按下列顺序回答问题,每问均为共计金额:

计算该出口企业2009年度应纳税所得额;

单项选择题

A narrowing of your work interests is implied in almost any transition from a study environment to managerial or professional work. In the humanities and social sciences you will at best reuse only a fraction of the material (1) in three or four years’ study. In most career paths academic knowledge only (2) a background to much more applied decision-making. Even with a " training " form of degree, (3) a few of the procedures or methods (4) in your studies are likely to be continuously relevant in your work. Partly this (5) the greater specialization of most work tasks compared (6) studying. Many graduates are not (7) with the variety involved in (8) from degree study in at least four or five subjects a year to very standardized job (9) . Academic work values (10) inventiveness, originality, and the cultivation of self-realization and self-development. Emphasis is placed (11) generating new ideas and knowledge, assembling (12) information to make a " rational " decision, appreciating basic (13) and theories, and getting involved in fundamental controversies and debates. The humanistic values of higher (14) encourages the feeling of being (15) in a process with a self-developmental rhythm. (16) , even if your employers pursue enlightened personnel development (17) and invest heavily in " human capital " —for example, by rotating graduate trainees to (18) their work experiences—you are still likely to notice and feel (19) about some major restrictions of your (20) and activities compared with a study environment.

5()

A.reflects

B.affects

C.checks

D.reduces