【正文】 s basketball league in the United States was the National Basketball League (NBL), which debuted in 1898. Players were paid on a pergame basis, and this league and others were hurt by the poor quality of games and the everchanging players on a team. After the Great Depression, a new NBL was anized in 1937, and the Basketball Association of America was anize。s game. Television interest followed the women as well with broadcast of NCAA championship tourneys beginning in the early 1980s and the formation of the WNBA in 1997. Internationally, Italy has probably bee the leading basketball nation outside of the United States, with national, corporate, and professional teams. The Olympics boosts basketball internationally and has also spurred the women39。s basketball. Until World War II, basketball became increasingly popular in the United States especially at the high school and college levels. After World War II, its popularity grew around the world. In the 1980s, interest in the game truly exploded because of television exposure. Broadcast of the NCAA Championship Games began in 1963, and, by the 1980s, cable television was carrying regular season college games and even high school championships in some states. Players like Bill Russell, Wilt Chamberlain, and Lew Alcindor (Kareem AbdulJabbar) became nationally famous at the college level and carried their fans along in their professional basketball careers. The women39。 and Japan in 1900. From 1891 through 1893, a soccer ball was used to play basketball. The first basketball was manufactured in 1894. It was 32 in (81 cm) in circumference, or about 4 in (10 cm) larger than a soccer ball. The dedicated basketball was made of laced leather and weighed less than 20 oz (567 g). The first molded ball that eliminated the need for laces was introduced in 1948。 England in 1894。 smaller gyms used five players on a side, and the larger gyms allowed seven to nine. The team size became generally established as five in 1895, and, in 1897, this was made formal in the rules. The YMCA lost interest in supporting the game because 1020 basketball players monopolized a gymnasium previously used by many more in a variety of activities. YMCA membership dropped, and basketball enthusiasts played in local halls. This led to the building of basketball gymnasiums at schools and colleges and also to the formation of professional leagues. Although basketball was born in the United States, five of Naismith39。s five basic principles center on the ball, which was described as large, light, and handled with the hands. Players could not move the ball by running alone, and none of the players was restricted against handling the ball. The playing area was also open to all players, but there was to be no physical contact between players。s bounce. Inside the covering or casing, a rubber bladder holds air. The ball must be inflated to a pressure sufficient to make it rebound to a height (measured to the top of the ball) of 4954 in ( m) when it is dropped on a solid wooden floor from a starting height of 6 ft ( m) measured from the bottom of the ball. The factory must test the balls, and the air pressure that makes the ball legal in keeping with the bounce test is stamped on the ball. During the intensity of high school and college tourneys and the professional playoffs, this inflated sphere mands considerable attention. Basketball is one of few sports with a known date of birth. On December 1, 1891, in Springfield, Massachusetts, James Naismith hung two halfbushel peach baskets at the opposite ends of a gymnasium and outlined 13 rules based on five principles to his students at the International Training School of the Young Men39。s games measures in (7576 cm) in circumference, and a women39。三種合作方式的稅負比較 如下：請您刪除一下內(nèi)容， O(∩ _∩ )O謝謝?。?！ 2021年中央電大期末復習考試小抄大全，電大期末考試必備小抄，電大考試必過小抄 Basketball can make a true claim to being the only major sport that is an American invention. From high school to the professional level, basketball attracts a large following for live games as well as television coverage of events like the National Collegiate Athletic Association (NCAA) annual tournament and the National Basketball Association (NBA) and Women39。 請為該公司設計納稅籌劃方案并進行分析。 2021 年，該公司取得建材銷 售和裝修工程收入共計 292 萬元，其中裝修工程收入 80萬元，均為含稅收入。 ，同時為客戶提供一些簡單的裝修服務。在與報社合作方式上有以下 三種方式可供選擇：調(diào)入報社；兼職專欄作家；自由撰稿人。（ 3）稅收制度。市場結構也是制約稅負轉(zhuǎn)嫁的重要因素。稅負轉(zhuǎn)嫁于供給彈性成正比，與需求彈性成反比。究竟稅負如何分配，要視買賣雙方的反應而定。稅負轉(zhuǎn)嫁存在于商品交易之中，通過價格的變動而實現(xiàn)。在各相關因素相同的情況下，自行加工方式的稅后利潤最少，稅負最重；部分委托加工次之；全部委托加工方式的稅負最低。委托加工應稅消費品時，受托方（個體工商戶除外）代收代繳稅款，計稅的稅基為組成計稅價格或同類產(chǎn)品銷售價格；自行加工應稅消費品時，計稅的稅基為產(chǎn)品銷售價格?！断M稅暫行條例 實施細則》規(guī)定：委托加工的應稅消費品收回后直接銷售的，不再征收消費稅。 2為什么選擇合理加工方式可以減少消費稅應納稅額？ 答：《消費稅暫行條例》規(guī)定：委托加工的應稅消費品由受托方在向委托方交貨時代收代繳稅款。在會計資料上能夠取得土地使用權支付額和房地產(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?？梢赃@樣設想，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) 。免征土地增值稅其關鍵在于控制增值率。 2土地增值稅納稅籌劃為什么要控制增值率？ 答：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%的應就其全部增值額按規(guī)定計稅。我國個人所得稅中的 工資、薪金所得 、 勞務報酬所得 等多個項目的所得分別適用不同的超額累進稅率。各種形式的累進稅率都存在一定的籌劃空間，籌劃累進稅率的主要目的是防止稅率的爬升。此外消費稅、個人所得稅、企業(yè)所得稅等稅 種都存在多種不同的比例稅率，可以進一步籌劃比例稅率，使納稅人盡量適用較低的稅率，以節(jié)約稅金。例如，我國的增值稅有 17%的基本稅率，還有 13%的低稅率；對小規(guī)模納稅人規(guī)定的征收率為 3%。同一稅種往往對不同征稅對象實行不同的稅率。稅收資本化亦稱賦稅折入資本、賦稅資本化、稅負資本化，它是稅負轉(zhuǎn)嫁的一種特殊形式，即納稅人以壓低資本品購買價格的方 法，將所購資本品可預見的未來應納稅款從所購資本品的價格中作一次扣除，從而將未來應納稅款全部或部分轉(zhuǎn)嫁給資本品出賣者。嚴格地說，稅負混轉(zhuǎn)并不是一種獨立的稅負轉(zhuǎn)嫁方式，而是稅負前轉(zhuǎn)與稅負后轉(zhuǎn)等的結合。稅負混轉(zhuǎn)通常是在稅款不能完全向前順轉(zhuǎn)，又不能完全向后逆轉(zhuǎn)時所采用的方法。（ 3）稅負混轉(zhuǎn)。稅負后轉(zhuǎn)即納稅人通過壓低購進原材料或其商品的價格，將應繳納的稅款轉(zhuǎn)嫁給原材料或其他商品的供給者負擔的形式。由于稅負前轉(zhuǎn)是順著商品流轉(zhuǎn)順序從生產(chǎn)到零售再到消費的過程，因而也叫稅負順轉(zhuǎn)。稅負前轉(zhuǎn)是賣方將稅負轉(zhuǎn)嫁給買方負擔，通常通過提高商品售價的辦法來實現(xiàn)。 2稅負轉(zhuǎn)嫁的基本形式有哪些？ 答：（ 1）稅負前轉(zhuǎn)。（ 3）統(tǒng)籌安排，綜合衡量，降低系統(tǒng)風險，防止納稅籌劃行為因顧此失彼而造成企業(yè)總體利益的下降。（ 1）樹立籌劃風險防范意識，建立有效的風險預警機制。面對風險，應當根據(jù)風險的類型及其產(chǎn)生的原因，采取積極有效的措施，預防和減 少風險的發(fā)生。納稅人可以通過靈活運作，使得企業(yè)不符合成為某稅種納稅人的條件，從而徹底規(guī)避某稅種的稅款繳納。納稅人身份的轉(zhuǎn)換存在多種情況，例如，增值稅一般納稅人與小規(guī)模納稅人之間的轉(zhuǎn)變，增值稅納稅人與營業(yè)稅納稅人之間身份轉(zhuǎn)變，都可以實現(xiàn)籌劃節(jié)稅。（ 2）納稅人身份的轉(zhuǎn)換。概括起來，納稅人籌劃一般