【正文】 most of the stories originate from the fundamental changes that China experienced after the collapse of Qing Dynasty (16441911), the warlord struggles and the war against the Japanese invasion. The second stage was from mid 1900s to late 1970s, when the cultural revolution (196676) ended. The fast development of some special publishing houses for children gave birth to a large number of illustrationstory books, which made a good use of folk art techniques, such as wood board carving, frescoes, and ink and wash painting, etc. Many of the popular stories are from Chinese history and wars after 1900s. The third stage is from early 1980s to late 1990s, a golden period for the development of children39。s artistic innovation before the advent of the Inter period. The fourth stage is featured with the spread of the Inter and the other puterized means of art innovation. The handdrawn children39。s creditors. In response, Greece39。s confidence in and mitment to a strong eurozone offers EU leaders the necessary support to look at the Greek crisis from a broader and longer perspective. When Li said that China will not only consider a ChinaEU investment platform to back European Commission President JeanClaude Juncker39。s bailout program and the European Central Bank capped its emergency support for the country39。s haven, with no less than 4,000 rare birds and animals representing 200 species. With tropical forest covering over 90 percent of its area, the garden offers beautiful views of a wide range of tropical plants, flowers and fruit trees. The scenic spot about 25 kilometers from the center of Haikou offers a drivethru safari tour where you can get up close with elephants, lions and bears. The Safari on Foot area features walking trails where visitors can see the rest of the animals, including hippos and monkeys, and feed them for a small fee. Visitors also can see what happens when you breed a lion and a tiger. Two unique attractions are rare hybrids: a liger, the offspring of a mallion and a female tiger and a tigon, which is created by a female lion and a male tiger. As a teaching center of the National Popular Science Education program, the park also serves as a second classroom for students to learn about wildlife and plants. Since it was established in 1995, it has received more than one million student visitors. At a crucial moment when pessimism has brought the Greek crisis to such a head that the country is closer to a default on its debt repayments than ever, Li offered a spark of enthusiasm to restart the stalled talks by calling on Greece and its creditors to reach a lastminute deal that will allow Greece to remain in the eurozone. Given the escalation of the country39。s illustration books from the West and Japan. Many young parents in China have a strong nostalgia about children39。t miss. Local cuisines feature many spices, including peppers and cloves, and coconut pulp. Fried rice, dirty duck and roast suckling pig are remended. Children39。t just for sightseeing, but also for weddings, honeymoons, golf and many outdoor activities, says Fan Wenqing, a marketing executive at Garuda, Indonesia39。s Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta International Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped on arrival. Officially, it is called the freevisa scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking extensions will need to get paid visas from that country39。 14 C專(zhuān)著應(yīng)納個(gè)人所得稅 =（ ）元。 2021年修訂后再版，取得稿酬 24000元；（ 3） 2021年 10月編著一本 D教材出版，取得稿酬 3500元。 全年一性性獎(jiǎng)金應(yīng)納稅 =（ ）元。該月取得校外講課收入 3000 元。 業(yè) 2021 年內(nèi)，發(fā)生下列收入事項(xiàng)：（ 1）銷(xiāo)售產(chǎn)品收入 7000萬(wàn)元；（ 2）清理固定資產(chǎn)盤(pán)盈收入 40萬(wàn)元；（ 3）轉(zhuǎn)讓專(zhuān)利權(quán)收入 300萬(wàn)元；（ 4）利息收入 20萬(wàn)元，其中國(guó)債利息收入為 5萬(wàn)元；（ 5）出租固定資產(chǎn)收入 95 萬(wàn)元。 應(yīng)納稅所得額 =（ ）。 8 關(guān)稅＝（ ）萬(wàn)元 384 消費(fèi)稅＝（ ）萬(wàn)元 增值稅＝（ ）萬(wàn)元 2021 年進(jìn)口一批貨物，到岸價(jià) 120210歐元，另支付包裝費(fèi) 4050歐元、港口到廠區(qū)公路運(yùn)費(fèi) 2021 人民幣，取得國(guó)際貨物運(yùn)輸發(fā)票。自建銷(xiāo)售一棟房屋 該公司自建行為需要繳納（ ）營(yíng)業(yè)稅。計(jì)算該賓館本月應(yīng)納營(yíng)業(yè)稅及應(yīng)納城市維護(hù)建設(shè)稅和教育費(fèi)附加。 委托方收回加工的焰火時(shí)，焰火無(wú)同類(lèi)市場(chǎng)價(jià)，應(yīng)計(jì)算該批焰火的組成計(jì)稅價(jià)格＝（ ）萬(wàn)元。鞭炮廠收回委托加工焰火后，用于生產(chǎn)最終應(yīng)稅消費(fèi)品并銷(xiāo)售，取得不含增值稅銷(xiāo)售額 25 萬(wàn)元。 0 當(dāng)期可抵扣的進(jìn)項(xiàng)稅額＝（ ）萬(wàn)元 當(dāng)期應(yīng)納增值稅稅額＝（ ）萬(wàn)元 （增值稅一般納稅人）， 2021 年 2月購(gòu)銷(xiāo)業(yè)務(wù)情況如下：（ 1）購(gòu)進(jìn)生產(chǎn)原料一批，已驗(yàn)收入庫(kù)，取得防偽稅控增值稅專(zhuān)用發(fā)票上注明的價(jià)、稅款分別為 23萬(wàn)元、 ，已得到認(rèn)證，另支付運(yùn)費(fèi)（取得運(yùn)費(fèi)發(fā)票） 3萬(wàn)元；（ 2）購(gòu)進(jìn)鋼材 20噸，已驗(yàn)收入庫(kù)，取得防偽稅控增值稅專(zhuān)用發(fā)票上注明價(jià)、稅款分別為 8 萬(wàn)元、 萬(wàn)元，已得到認(rèn)證，；（ 3）直接向農(nóng)民收購(gòu)用于生產(chǎn)加工的農(nóng)產(chǎn)品一批，經(jīng)稅務(wù)機(jī)關(guān)批準(zhǔn)的收購(gòu)憑證上注明價(jià)款為 萬(wàn)元；（ 4）銷(xiāo)售產(chǎn)品一批，貨已發(fā)出并辦妥銀行托收手續(xù)，但貨款未到，向買(mǎi)方開(kāi)具的專(zhuān)用發(fā)票 。節(jié)約能源 ,使用新能源 四、案例分析 ，當(dāng)月銷(xiāo)售汽水等飲料，實(shí)現(xiàn)不含稅銷(xiāo)售收入 70 萬(wàn)元；當(dāng)月從一般納稅人手中購(gòu)入白糖、檸檬酸等原材料，增值稅專(zhuān)用發(fā)票注明的購(gòu)貨金額 15 萬(wàn)元；另外從小規(guī)模納稅人手中購(gòu)入檸檬酸 5萬(wàn)元。取得土地使用權(quán)所支付的金額 ,房地產(chǎn)開(kāi)發(fā)成本 ,房地產(chǎn)開(kāi)發(fā)費(fèi)用 ,舊房及建筑物的評(píng)估價(jià)格 ，確定視同銷(xiāo)售行為征稅的目的主要是為了（ ）。單位或個(gè)人將房屋無(wú)償贈(zèng)送給他人 ,單位或個(gè)人將自建房屋進(jìn)行銷(xiāo)售 （ ）憑證征稅。原油 ,天然氣 ,煤炭 ,固體鹽 （ ）屬于銷(xiāo)售過(guò) 程中向購(gòu)買(mǎi)方收取的價(jià)外費(fèi)用。高檔消費(fèi)品或奢 侈品 ,不可再生的資源類(lèi)消費(fèi)品 ,危害人類(lèi)健康和社會(huì)生態(tài)環(huán)境的消費(fèi)品 （ ）。營(yíng)業(yè)稅屬于中央地方共享稅 ,營(yíng)業(yè)稅是地方稅收收入的主要稅種 ,營(yíng)業(yè)稅是流轉(zhuǎn)稅 ,營(yíng)業(yè)稅與增值稅構(gòu)成互補(bǔ)關(guān)系 ，說(shuō)法正確的是（ ） .當(dāng)期應(yīng)納增值稅稅額＝當(dāng)期銷(xiāo)項(xiàng)稅額－當(dāng)期 進(jìn)項(xiàng)稅額 ,當(dāng)期進(jìn)項(xiàng)稅額不足抵扣的部分可以結(jié)轉(zhuǎn)下期繼續(xù)抵扣 ,銷(xiāo)售額應(yīng)包括納稅人銷(xiāo)售貨物或提供應(yīng)稅勞務(wù)向購(gòu)買(mǎi)方收取的全部?jī)r(jià)款和價(jià)外費(fèi)用 ,如果銷(xiāo)售額含稅，應(yīng)換算為不含稅銷(xiāo)售再行計(jì)稅 ，關(guān)稅的納稅義務(wù)人包括（ ）。《個(gè)人所得稅法》 ,《稅收征收管理法》 （ ）。煙酒 ,小汽車(chē) ,鞭炮、焰火 目中，構(gòu)成計(jì)征消費(fèi)稅的商品價(jià)格的有（ ）。交通運(yùn)輸業(yè) ,金融產(chǎn)品買(mǎi)賣(mài)業(yè) ,廣告業(yè) （ ）。印花稅采用自行貼花、自行購(gòu)花、自行銷(xiāo)花的征收方式 ,印花稅稅率有按照定額稅率和比例稅率兩種 ,營(yíng)業(yè)帳簿和權(quán)利許可證的納稅人是單方面的，即使用人和領(lǐng)受人