【正文】 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 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 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 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。 violence, and lack of suitability for children39。s animation outpouring that are not to be missed. Let39。 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。。　?China39。有三個(gè)經(jīng)營(yíng) 方案，一是對(duì)外出租，年租金 120 萬(wàn)元；二是本公司開(kāi)辦商場(chǎng)；三是以商務(wù)用房對(duì)外投資。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(yíng)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(yíng)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。 五、案例分析計(jì)算題（每題 20分，共 40分 ) ，原值 1 000 萬(wàn)元。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(kāi)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。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(chēng)1 .67024 為“免稅臨界點(diǎn)定價(jià)系數(shù)”。免征土地增值稅其關(guān)鍵在于控制增值率。 第八章 其他稅種納稅籌劃 四、簡(jiǎn)答題 （每題 10分，共 20分 ) ？ 答案： 根據(jù)稅法規(guī)定，納稅人建造普通標(biāo)準(zhǔn)住宅出售，增值額未超過(guò)扣除項(xiàng)目金額 20%的免征土地增值稅；增值額超過(guò)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。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。 （元）稅率速算扣除數(shù)不含稅收入額額每次收入的應(yīng)納稅所得%)201(%401%)201()70001000000(%)201(1%)201()(?????????????? 一年中甲企業(yè)累計(jì)應(yīng)扣繳個(gè)人所得稅 ＝ (1 168 40％ 7000 )2=920 （元） 請(qǐng)對(duì)該項(xiàng)合同進(jìn)行納稅籌 劃以降低稅負(fù)。甲企業(yè)分兩次支付代言費(fèi)用，每次支付 100 萬(wàn)元（不含稅），合同總金額為 200 萬(wàn)元由甲企業(yè)負(fù)責(zé)代扣代繳該明星的個(gè)人所得稅。 五、案例分析計(jì)算題（每題 20分，共 40分 ) 年 11 月，某明星與甲企業(yè)簽訂了一份一年的形象代言合同。納稅人在廣告設(shè)計(jì)、制 作、發(fā)布過(guò)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。而特許權(quán)使用費(fèi)所得是指?jìng)€(gè)人提供專(zhuān)利權(quán)、商標(biāo)權(quán)、著作權(quán)、非專(zhuān)利技術(shù)權(quán)以及其他特許權(quán)取得的所得。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。這時(shí)，較為平均地在各月支付納稅人的勞務(wù)報(bào)酬，就可以使該項(xiàng)所得適用較低的稅率。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。這里的“同一項(xiàng)目”，是指稅法中關(guān)于勞務(wù)