【正文】 超過扣除項(xiàng)目金額 20%的應(yīng)就其全部增值額按規(guī)定計(jì)稅。可以這樣設(shè)想，在建造普通標(biāo)準(zhǔn)住宅時(shí)，如果所定售價(jià)與建造成本的比值小于 ，就能使增值率小于 20 % ，可以不繳土地增值稅，我們稱1 .67024 為“免稅臨界點(diǎn)定價(jià)系數(shù)”。 五、案例分析計(jì)算題（每題 20分，共 40分 ) ，原值 1 000 萬元。有三個(gè)經(jīng)營 方案，一是對(duì)外出租，年租金 120 萬元；二是本公司開辦商場；三是以商務(wù)用房對(duì)外投資。s animation outpouring that are not to be missed. Let39。s real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. He was also full of passion and tried his best to help poor people. Adventure of Shuke and Beita【舒克與貝塔】 Adventure of Shuke and Beita (Chinese: 舒克和貝塔 ) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who don39。s natural scenery. Pleasant Goat and Big Big Wolf【喜洋洋與灰太狼】 Pleasant Goat and Big Big Wolf (Chinese:喜羊羊與灰太狼 ) is a Chinese animated television series. The show is about a group of goats living on the Green Pasture, and the story revolves around a clumsy wolf who wants to eat them. It is a popular domestic animation series and has been adapted into movies. Nezha Conquers the Dragon King（ Chinese: 哪吒鬧海） is an outstanding animation issued by the Ministry of Culture in 1979 and is based on an episode from the Chinese mythological novel Fengshen Yanyi. A mother gave birth to a ball of flesh shaped like a lotus bud. The father, Li Jing, chopped open the ball, and beautiful boy, Nezha, sprung out. One day, when Nezha was seven years old, he went to the nearby seashore for a swim and killed the third son of the Dragon King who was persecuting local residents. The story primarily revolves around the Dragon King39。s Film Festival Award in 1989. McDull【麥兜】 McDull is a cartoon pig character that was created in Hong Kong by Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug ics, McDull has since bee a central character in his own right, attracting a huge following in Hong Kong. The first McDull movie McMug Story My Life as McDull documented his life and the relationship between him and his McMug Story My Life as McDull is also being translated into French and shown in France. In this version, Mak Bing is the mother of McDull, not his father.. 。s death. Through bravery and wit, Nezha finally broke into the underwater palace and successfully defeated him. The film shows various kinds of attractive sceneries and the traditional culture of China, such as spectacular mountains, elegant sea waves and exquisite ancient Chinese clothes. It has received a variety of awards. Havoc in Heaven The story of Havoc in Heaven（ Chinese: 大鬧天宮） is based on the earliest chapters of the classic story Journey to the West. The main character is Sun Wukong, aka the Monkey King, who rebels against the Jade Emperor of heaven. The stylized animation and drums and percussion acpaniment used in this film are heavily influenced by Beijing Opera traditions. The name of the movie became a colloquialism in the Chinese language to describe someone making a mess. Regardless that it was an animated film, it still became one of the most influential films in all of Asia. Countless cartoon adaptations that followed have reused the same classic story Journey to the West, yet many consider this 1964 iteration to be the most original, fitting and memorable, The Golden Monkey Defeats a Demon【金猴降妖】 The Golden Monkey Defeats a Demon (Chinese: 金猴降妖 ), also referred as The Monkey King Conquers the Demon, is adapted from chapters of the Chinese classics Journey to the West, or Monkey in the Western world. The fiveepisode animation series tells the story of Monkey King Sun Wukong, who followed Monk Xuan Zang39。s contents on the stone wall of a white cloud cave in the mountains. He was then punished with guarding the book for life by the jade emperor for breaking heaven39。 violence, and lack of suitability for children39。 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝！?。　?China39。從流 轉(zhuǎn)稅和房產(chǎn)稅籌劃看，哪個(gè)方案對(duì)企業(yè)更為有利（房產(chǎn)稅計(jì)稅扣除率 30%，城建稅稅率 7%，教育附加費(fèi)率 3%）？ 答案： 方案一：應(yīng)納營業(yè)稅稅額＝ 120210O 5 % = 60000 （元 ) 應(yīng)納城市維護(hù)建設(shè)稅及教育費(fèi)附加＝ 60 000 ( 7%十3 % ) = 6 000 （元 ) 應(yīng)納房產(chǎn)稅稅額＝ 120210O 12 % = 144000 （元 ) 應(yīng)納稅款合計(jì)金額＝ 60 000 + 6 000 + 144 000 = 210000 （元 ) 方案二：應(yīng)納營業(yè)稅稅額＝ 120210O 5 % = 60000 （元 ) 應(yīng)納城市維護(hù)建設(shè)稅及教育費(fèi)附加＝ 60 000 ( 7%十3 % ) = 6 000 （元 ) 應(yīng)納房產(chǎn)稅稅額＝ 10 000 000 ( l 一 30 % ) % = 84 000 （元 ) 應(yīng)納稅款合計(jì)金額＝ 60 000 + 6 000 + 84 000 = 150000 （元 ) 可節(jié)省稅費(fèi)＝ 210 000 一 150 000 = 60 000 （元 ) ，現(xiàn)已建成并完成竣工驗(yàn)收。在會(huì)計(jì)資料上能夠取得土地使用權(quán)支付額和房地產(chǎn)開發(fā)成本，而建筑面積（或可售面積 )是已知的，單位面積建造成本可以求得。免征土地增值稅其關(guān)鍵在于控制增值率。則支付總額保持不變，只是簽訂了兩份不同應(yīng)稅項(xiàng)目的合同。甲企業(yè)分兩次支付代言費(fèi)用，每次支付 100 萬元（不含稅），合同總金額為 200 萬元由甲企業(yè)負(fù)責(zé)代扣代繳該明星的個(gè)人所得稅。納稅人在廣告設(shè)計(jì)、制 作、發(fā)布過程后提供其他勞務(wù)取得的所得，視其情況分別按照稅法規(guī)定的勞務(wù)報(bào)酬所得、稿酬所得、特許權(quán)使用費(fèi)所得等應(yīng)稅項(xiàng)目計(jì)算納稅。納稅人可以要求被服務(wù)方提供伙食、交通以及其他方面的服務(wù)，而相應(yīng)降低名義上的勞務(wù)報(bào)酬總額，從而使勞務(wù)報(bào)酬應(yīng)納稅所得額相應(yīng)降低，減少應(yīng)繳納的個(gè)人所 得稅，這比直接獲得較高的勞務(wù)報(bào)酬但支付較多的稅收有種這樣可使取得勞務(wù)報(bào)酬者在總體上保持更高的稅后收益水平。對(duì)同一項(xiàng)勞務(wù)報(bào)酬而言，承擔(dān)勞務(wù)者為一人和多人，其稅負(fù)是不一樣的。如果將勞務(wù)報(bào)酬所得分為多個(gè)月取得，那么就可以分開核算個(gè)人所得稅，增加扣除額，從而降低稅負(fù)。對(duì)勞務(wù)報(bào)酬所得一次收入畸高的，可實(shí)行加成征收。同時(shí) ，雇員取得的除全年一次性獎(jiǎng)金以外的其他各種名目獎(jiǎng)金，如半年獎(jiǎng)、季度獎(jiǎng)、加班獎(jiǎng)、先進(jìn)獎(jiǎng)、考勤獎(jiǎng)等，一律與當(dāng)月工資、薪金合并， 按稅法規(guī)定計(jì)算繳納個(gè)人所得稅。 （ 3）全年一次性獎(jiǎng)金的籌劃。要最大限度地降低個(gè)人所得稅負(fù)擔(dān)，就必須盡可能每月均衡發(fā)放工資，從而減少工資、薪金所得適用高檔稅率征稅的部分 （ 2）工資、薪金所得福利化籌劃。 答案： 工資、薪金所得，是指個(gè)人因任職或者受雇而取得的工資、薪金、獎(jiǎng)金、年終嘉獎(jiǎng)、勞動(dòng)分紅 、津貼、補(bǔ)貼以及與任職或者受雇有關(guān)的其他所得。 答案： 方案一：該企業(yè) 2021 年底捐贈(zèng) 300 萬元，只能在稅前扣除 120 萬元（ 1 000 12 % ) , 超過 120 萬元的部分不得在稅前扣除。 答案： 李先生如成立公司制企業(yè)，則： 年應(yīng)納企業(yè)所得稅稅額＝ 180 000 20% = 36 000