[案例3]
甲公司(增值税一般纳税人)2011年发生下列业务：
(1)销售产品收入2000万元；
(2)接受捐赠材料一批，取得对方开具的增值税专用发票，注明价款20万元，增值税3.40万元；
(3)转让一项商标所有权，取得营业外收入60万元：
(4)取得特许权使用费收入10万元；
(5)取得国债利息收入2万元；
(6)销售成本1000万元，销售税金及附加100万元；
(7)销售费用500万元(其中包括广告费400万元)，管理费用200万元(其中包括业务招待费80万元、新产品研发费用70万元)，财务费用50万元；
(8)营业外支出40万元(其中包括通过政府部门对贫困地区捐款20万元、直接对某小学捐款10万元、工商罚款2万元)。
要求：计算甲公司2011年应缴纳的企业所得税税额。
计算甲公司2011年应缴纳的企业所得税税额
参考答案：新产品开发费H{加计扣除50%，纳税凋整减少额=70×50%=35(万元)
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| My family came to America in 1985. 1 of us spoke a word of English.Each morning, I disliked going to school for fear of not 2 what people were saying. Very soon my mother noticed something was 3 me.The pain and care I saw in her moonshaped eyes made me burst into tears. I explained to h  er the 4 I had of going to school."Learning English is not 5 ," my mother said.She cheerfully 6 the two of us work together to learn the language at home.The 7 and determination my mother had were admirable because English was as 8 to her as it was to me. That afternoon,I saw my mother in a different light as she 9 me by the school fence.Although she was the 10 of all the mothers there,her face with her welcoming smile and big, black eyes was the most 11 . The afternoon sun shone 12 on her long,black hair creating an atmosphere that 13 her from others. My mother and I immediately  began reading together and 14 five new words a day.My mother,withher encouraging 15 , made the routine fun and interesting.The fact that she was sacrificing her 16 time before going to work so that I could learn English made me see the 17 she possessed.Very soon I began to comprehend what everyone was saying. It has been seven years since that reading 18 with my mother.She is now 43 and in her second year at college.My brother and I have a strong 19 of who we are because of the strong values my mother established for herself and her children.My 20 and gratitude for her are endless.This is why my mother is truly the guiding light of my life. | ||||
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