【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專著應納個人所得稅 =（ ）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。 全年一性性獎金應納稅 =（ ）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：（ 1）銷售產(chǎn)品收入 7000萬元；（ 2）清理固定資產(chǎn)盤盈收入 40萬元；（ 3）轉(zhuǎn)讓專利權收入 300萬元；（ 4）利息收入 20萬元，其中國債利息收入為 5萬元；（ 5）出租固定資產(chǎn)收入 95 萬元。 應納稅所得額 =（ ）。 8 關稅＝（ ）萬元 384 消費稅＝（ ）萬元 增值稅＝（ ）萬元 2021 年進口一批貨物，到岸價 120210歐元，另支付包裝費 4050歐元、港口到廠區(qū)公路運費 2021 人民幣，取得國際貨物運輸發(fā)票。自建銷售一棟房屋 該公司自建行為需要繳納（ ）營業(yè)稅。計算該賓館本月應納營業(yè)稅及應納城市維護建設稅和教育費附加。 委托方收回加工的焰火時，焰火無同類市場價，應計算該批焰火的組成計稅價格＝（ ）萬元。鞭炮廠收回委托加工焰火后，用于生產(chǎn)最終應稅消費品并銷售，取得不含增值稅銷售額 25 萬元。 0 當期可抵扣的進項稅額＝（ ）萬元 當期應納增值稅稅額＝（ ）萬元 （增值稅一般納稅人）， 2021 年 2月購銷業(yè)務情況如下：（ 1）購進生產(chǎn)原料一批，已驗收入庫，取得防偽稅控增值稅專用發(fā)票上注明的價、稅款分別為 23萬元、 ，已得到認證，另支付運費（取得運費發(fā)票） 3萬元；（ 2）購進鋼材 20噸，已驗收入庫，取得防偽稅控增值稅專用發(fā)票上注明價、稅款分別為 8 萬元、 萬元，已得到認證，；（ 3）直接向農(nóng)民收購用于生產(chǎn)加工的農(nóng)產(chǎn)品一批，經(jīng)稅務機關批準的收購憑證上注明價款為 萬元；（ 4）銷售產(chǎn)品一批，貨已發(fā)出并辦妥銀行托收手續(xù)，但貨款未到，向買方開具的專用發(fā)票 。節(jié)約能源 ,使用新能源 四、案例分析 ，當月銷售汽水等飲料，實現(xiàn)不含稅銷售收入 70 萬元；當月從一般納稅人手中購入白糖、檸檬酸等原材料，增值稅專用發(fā)票注明的購貨金額 15 萬元；另外從小規(guī)模納稅人手中購入檸檬酸 5萬元。取得土地使用權所支付的金額 ,房地產(chǎn)開發(fā)成本 ,房地產(chǎn)開發(fā)費用 ,舊房及建筑物的評估價格 ，確定視同銷售行為征稅的目的主要是為了（ ）。單位或個人將房屋無償贈送給他人 ,單位或個人將自建房屋進行銷售 （ ）憑證征稅。原油 ,天然氣 ,煤炭 ,固體鹽 （ ）屬于銷售過 程中向購買方收取的價外費用。高檔消費品或奢 侈品 ,不可再生的資源類消費品 ,危害人類健康和社會生態(tài)環(huán)境的消費品 （ ）。營業(yè)稅屬于中央地方共享稅 ,營業(yè)稅是地方稅收收入的主要稅種 ,營業(yè)稅是流轉(zhuǎn)稅 ,營業(yè)稅與增值稅構成互補關系 ，說法正確的是（ ） .當期應納增值稅稅額＝當期銷項稅額－當期 進項稅額 ,當期進項稅額不足抵扣的部分可以結轉(zhuǎn)下期繼續(xù)抵扣 ,銷售額應包括納稅人銷售貨物或提供應稅勞務向購買方收取的全部價款和價外費用 ,如果銷售額含稅，應換算為不含稅銷售再行計稅 ，關稅的納稅義務人包括（ ）?！秱€人所得稅法》 ,《稅收征收管理法》 （ ）。煙酒 ,小汽車 ,鞭炮、焰火 目中，構成計征消費稅的商品價格的有（ ）。交通運輸業(yè) ,金融產(chǎn)品買賣業(yè) ,廣告業(yè) （ ）。印花稅采用自行貼花、自行購花、自行銷花的征收方式 ,印花稅稅率有按照定額稅率和比例稅率兩種 ,營業(yè)帳簿和權利許可證的納稅人是單方面的，即使用人和領受人