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( C 室內游泳池 )。 ( C 運輸費 )依 7%的扣除率計算進項稅額準予扣除。 Z .在稅負能夠轉嫁的條件下,納稅人并不一定是( A 實際負稅人 ) 6. 下列稅種中屬于直接稅的是( C 財產稅 )。 1. 按照性質的不同,納稅人可分為( B 法人 D 自然人 )。 J ( A 直接節(jié)稅 D 間接節(jié)稅 )。 5. 納稅籌劃風險主要有以下幾種形式( A 意識形態(tài)風險 B 經營性風險C 政策性風險 D 操作性風險 )。 5. 稅負轉嫁籌劃能否通過價格浮動實現(xiàn),關鍵取決于( A 商品供給彈性 C 商品需求彈性 )的大小 ( A 卷煙 C 薯類白酒 D 糧食白酒 ) ( B 黃酒 C 啤酒 D 汽油 ) ‰比例稅率的項目為( B 購銷合同 C 技術合同 D 建筑安裝工程承包合同 )。 ( A 動力設備的安裝 D 郵局出售集郵商品 )。 ( B 對企事業(yè)單位的承包經營所得 C 特許權使用費所得 D 勞務收入 )。 Y 2. 以下不是增值稅條例規(guī)定的小規(guī)模納稅人征收率是( A 17% B 13%C 6%)。 ( B 領取住房公積金 C 省級見義勇為獎金 D 教育儲蓄利息 ) Z 1. 增值稅按日(次)計算和按月計算的起征點分別為銷售額的( A 150~ 200 元 D2021~ 5000 元 ) 。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..