【正文】 。 ○ 4 保險。保險雖然實際利率相對較低，但是它的目的并不在于投資而是投保，因此在某些情況下也是一種不錯的選擇。而且我國目前對保險理賠收入暫不征收個人所得稅。 （ 2）股息、紅利所得的第二種籌劃方法 由于股息、紅利所得一經(jīng)分配就必須繳納個人所得稅，而被投資企業(yè)保留利潤不分配也 有遞延納稅期限的限制。所以，股息、紅利所得的第二種丑化方法就是盡可能地減少被投資企業(yè)分配利潤，或?qū)⒈Ａ舻挠嗤ㄟ^其他方式轉(zhuǎn)移出去，從而給投資者帶來間接的節(jié)稅收益。 總之，對于利息、股息和紅利所得的稅收籌劃要結(jié)合每個人的實際情況作出適合自己的最佳選擇。 值率？ 根據(jù)稅法規(guī)定，納稅人建造普通標準住宅出售，增值額未超過扣除項目金額 20%的免征土地增值稅；增值額超過扣除項金額 20%的應(yīng)就其全部增值額按規(guī)定計稅。這里的 20%就是經(jīng)常講的“避稅臨界點”，納稅人應(yīng)根據(jù)避稅臨界點對稅負 的效應(yīng)進行納稅籌劃。免征土地增值稅其關(guān)鍵在于控制增值率。 設(shè)銷售總額為 X，建造成本為 Y，于是房地產(chǎn)開發(fā)費用為 ，加計的 20%扣除額為 ，則允許扣除的營業(yè)稅、城市維護建設(shè)稅、教育費附加為： X 5%（ 1+7%+3%） = 求當增值率為 20%時，售價與建造成本的關(guān)系，列方程如下： % )( ???? xy xyx 解得： X= 計算結(jié)果說明，當增值率為 20%時，售價與建造成本的比例為 ?？梢赃@樣設(shè)想，在建造普通標準住宅時，如果所定售價與建造成本的比 值小于 ，就能使增值率小于 20%，可以不繳土地增值稅，我們稱 為“免稅臨界點定價系數(shù)”。即在銷售普通標準住宅時，銷售額如果小于取得土地使用權(quán)支付金額與房地產(chǎn)開發(fā)成本之和的 倍，就可以免繳土地增值稅。在會計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。如果想免繳土地增值稅，可以用“免稅臨界點定價系數(shù)”控制售價。 請您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！【 China39。s 10 mustsee animations】 The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 mustsee classics from China39。s animation outpouring that are not to be missed. Let39。s recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫蘆娃 ) is a Chinese animation TV series produced by Shanghai Animation Film Studio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed state pared to the rest of the international munity. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of papercut animations. Black Cat Detective Black Cat Detective (Chinese: 黑貓警長 ) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。 violence, and lack of suitability for children39。s education. Proponents of the show claim that it is merely for entertainment. Effendi Effendi, meaning sir and teacher in Turkish, is the respectful name for people who own wisdom and knowledge. The hero39。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。t want to steal food like other mice. Shuke became a pilot and Beita became a tank driver, and the pair met accidentally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they cofounded an airline named Shuke Beita Airlines to help other animals. Although there are only 13 episodes in this series, the content is very pact and attractive. The animation shows the preciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touched by some scenes. Secrets of the Heavenly Book Secrets of the Heavenly Book, (Chinese: 天書奇談 ) also referred to as Legend of the Sealed Book or Tales about the Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid bination of music and vivid animations. The story is based on the classic literature Ping Yao Zhuan, meaning The Suppression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and exposed the holy book to the human world. He carved the book39。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。s law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinese painting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of China39。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 feud with Nezha over his son39。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 clas