【正文】 its construction and size of 30 in (76 cm) were ruled official in 1949. The rulesetters came from several groups early in the 1900s. Colleges and universities established their rules mittees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations bega。 Australia, China, and India between 1895 and 1900。s original players were Canadians, and the game spread to Canada immediately. It was played in France by 1893。 the ball was the objective. To score, the ball had to be shot through a horizontal, elevated goal. The team with the most points at the end of an allotted time period wins. Early in the history of basketball, the local YMCAs provided the gymnasiums, and membership in the organization grew rapidly. The size of the local gym dictated the number of players。s Christian Association (YMCA), which later became Springfield College. Naismith (18611939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the handeye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismith39。s ball is in (7274 cm) in circumference. The covering of the ball is leather, rubber, position, or synthetic, although leather covers only are dictated by rules for college play, unless the teams agree otherwise. Orange is the regulation color. At all levels of play, the home team provides the ball. Inflation of the ball is based on the height of the ball39。s National Basketball Association (WNBA) playoffs. And it has also made American heroes out of its player and coach legends like Michael Jordan, Larry Bird, Earvin Magic Johnson, Sheryl Swoopes, and other great players. At the heart of the game is the playing space and the equipment. The space is a rectangular, indoor court. The principal pieces of equipment are the two elevated baskets, one at each end (in the long direction) of the court, and the basketball itself. The ball is spherical in shape and is inflated. Basketballs range in size from in (7276 cm) in circumference, and in weight from 1822 oz (510624 g). For players below the high school level, a smaller ball is used, but the ball in men39。如果甲公司以房產(chǎn)投資，收取固定收入，不承擔(dān)投資風(fēng)險(xiǎn)，這實(shí)際上是以聯(lián)營(yíng)投資名義變相出租房產(chǎn)，根據(jù)稅法規(guī)定，出租方應(yīng)按租金收入繳納房產(chǎn)稅。方案三：以房產(chǎn)投資，參與投資利潤(rùn)分紅，共擔(dān)風(fēng)險(xiǎn)，由被投資方按房產(chǎn)原值作為計(jì)稅依據(jù)繳納房產(chǎn)稅，繳納的房產(chǎn)稅同方案二。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。　　　◎◎甲房地產(chǎn)公司新建一棟商品樓，現(xiàn)已建成并完成竣工驗(yàn)收。該公司建造的普通標(biāo)準(zhǔn)住宅之所以要繳納土地增值稅，是因?yàn)樵鲋德食^(guò)了20%。（1）轉(zhuǎn)讓房地產(chǎn)收入總額=2400（萬(wàn)元）（2）扣除項(xiàng)目金額：取得土地使用權(quán)支付的金額=324（萬(wàn)元）房地產(chǎn)開(kāi)發(fā)成本=1100（萬(wàn)元）房地產(chǎn)開(kāi)發(fā)費(fèi)用=（324+1100）10%=（萬(wàn)元）加計(jì)20%扣除數(shù)=（324+1100）20%=（萬(wàn)元）允許扣除的稅金，包括營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅、教育費(fèi)附加=24005%（1+7%+3%）=32（萬(wàn)元）允許扣除項(xiàng)目合計(jì)=324+1100+++132=（萬(wàn)元）（3）增值額==（萬(wàn)元）（4）增值率=（5）應(yīng)納土地增值稅稅額=30%=（萬(wàn)元）（6）獲利金額=收入成本費(fèi)用利息稅金==（萬(wàn)元）第二種方案：（1）轉(zhuǎn)讓房地產(chǎn)扣除項(xiàng)目金額=（萬(wàn)元）（2）增值額==（萬(wàn)元）（3）增值率=該公司開(kāi)發(fā)普通標(biāo)準(zhǔn)住宅出售，其增值額未超過(guò)扣除項(xiàng)目金額的20%，依據(jù)稅法規(guī)定免征土地增值稅。 計(jì)算兩種方案下該公司應(yīng)繳土地增值稅稅額和獲利金額并對(duì)其進(jìn)行分析。 假設(shè)其他資料不變，該房地產(chǎn)公司把每平方米售價(jià)調(diào)低到1 975 元，總售價(jià)為2 370 萬(wàn)元。城市維護(hù)建設(shè)稅稅7% ，教育費(fèi)附加征收率3%，當(dāng)?shù)卣?guī)定的房地產(chǎn)開(kāi)發(fā)費(fèi)用允許扣除比例為10%。 比較分析兩個(gè)方案哪個(gè)節(jié)水效果最好? 參考答案：方案一：A公司收取300萬(wàn)元中介費(fèi)，繳納服務(wù)業(yè)營(yíng)業(yè)稅： 應(yīng)納營(yíng)業(yè)稅稅額=3005％=15(萬(wàn)元) 方案二：A公司進(jìn)行建筑工程轉(zhuǎn)包，按照承包工程款和轉(zhuǎn)包工程款的差額計(jì)算繳納建筑業(yè)營(yíng)業(yè)稅： 應(yīng)納營(yíng)業(yè)稅稅額=(63006000)3％=9(萬(wàn)元) 方案一比方案二實(shí)現(xiàn)節(jié)稅額=1 59=6(萬(wàn)元) 顯然，A公司經(jīng)過(guò)納稅籌劃，由服務(wù)業(yè)稅目納稅人轉(zhuǎn)變?yōu)榻ㄖI(yè)稅目納稅人，使原適用5％稅率收人項(xiàng)目轉(zhuǎn)化為適用3％稅率收入項(xiàng)目，稅率的降低使納稅人實(shí)現(xiàn)了依法節(jié)約稅金的目的。按稅法規(guī)定，工程承包公司A收取的300萬(wàn)元中介服務(wù)費(fèi)須按服務(wù)業(yè)稅目繳納5％的營(yíng)業(yè)稅。于是建設(shè)單位B與施工企業(yè)C簽訂承包合同，合同金額為6000萬(wàn)元?！颉蚰辰ㄔO(shè)單位B擬建設(shè)一座辦公大樓，需要找一家施工單位承建。相關(guān)計(jì)算如下：應(yīng)納增值稅稅額=17％17％+17％17％=(元)銷(xiāo)售毛利=+=(元)應(yīng)納企業(yè)所得稅稅額=(17％)25％=(元)稅后凈收益==(元)按上面的計(jì)算方法，；。這一方案企業(yè)銷(xiāo)售100元的商品收取80元，只需在銷(xiāo)售票據(jù)上注明折扣額，銷(xiāo)售收入可按折扣后的金額計(jì)算，假設(shè)該商品增值稅稅率為1 7％，企業(yè)所得稅稅率為25％，則：應(yīng)納增值稅稅額=17％17％=(元)銷(xiāo)售毛利==(元)應(yīng)納企業(yè)所得稅稅額=25％=(元)稅后凈收益==(元)方案二，顧客購(gòu)物滿100元，商場(chǎng)另行贈(zèng)送價(jià)值20元禮品。對(duì)兩種不同銷(xiāo)售方式下企業(yè)的稅后收益進(jìn)行比較分析?，F(xiàn)銷(xiāo)售單價(jià)100元的商品，其平均進(jìn)貨成本為60元。每月應(yīng)納個(gè)人所得稅稅額=(3000800)20％=440(元)10個(gè)月共負(fù)擔(dān)個(gè)人所得稅稅款=44010=4400(元)按照分月支付報(bào)酬方式，李先生的節(jié)稅額為：節(jié)稅額=52004400=800(元)在上述案例中，分次納稅可以降低稅負(fù)，其原因在于分次納稅把納稅人的一次收入分為多次支付，既多扣費(fèi)用，又免除一次收人畸高的加成征收，從而減輕了稅收負(fù)擔(dān)。勞務(wù)報(bào)酬收人按次征稅，應(yīng)納稅所得額超過(guò)20 00050 000元的部分，計(jì)算應(yīng)納稅額后再按照應(yīng)納稅額加征五成。獲取報(bào)酬30000元。通過(guò)企業(yè)分立實(shí)現(xiàn)增值稅一般納稅人轉(zhuǎn)變?yōu)樾∫?guī)模納稅人。但如果該企業(yè)被認(rèn)定為小規(guī)模納稅人，只需要繳納3萬(wàn)元（1003%）的增值稅。根據(jù)這種平衡關(guān)系，經(jīng)營(yíng)者可以合理合法選擇稅負(fù)較輕的納稅人身份。由于一般納稅人應(yīng)納稅款實(shí)際上是以其增值額乘以適用稅率確定的，而小規(guī)模納稅人應(yīng)繳稅款則是以全部銷(xiāo)售額乘以征收率確定的，因此，比較兩種納稅人稅負(fù)輕重需要根據(jù)應(yīng)稅銷(xiāo)售額的增值率來(lái)確定。一般納稅人實(shí)行進(jìn)項(xiàng)稅額抵扣制，而小規(guī)模納稅人必須按照適用的簡(jiǎn)易稅率計(jì)算繳納增值稅，不實(shí)行進(jìn)項(xiàng)稅額抵扣制。一般將年應(yīng)稅銷(xiāo)售額超過(guò)小規(guī)模納稅人標(biāo)準(zhǔn)的個(gè)人、非企業(yè)性單位，不經(jīng)常發(fā)生應(yīng)稅行為的企業(yè)，視同小規(guī)模納稅人納稅。參考答案：根據(jù)稅法規(guī)定，增值稅的納稅人分為一般納稅人和小規(guī)模納稅人?！颉蚣僭O(shè)某商業(yè)批發(fā)企業(yè)主要從小規(guī)模納稅人處購(gòu)入服裝進(jìn)行批發(fā)，年銷(xiāo)售額為100萬(wàn)元（不含稅銷(xiāo)售額），其中可抵扣進(jìn)項(xiàng)增值稅的購(gòu)入項(xiàng)目金額為50萬(wàn)元。方案二：該企業(yè)分兩年進(jìn)行捐贈(zèng)，由于2009年和2010年的會(huì)計(jì)利潤(rùn)分別為1000萬(wàn)元和2000萬(wàn)元，因此兩年分別捐贈(zèng)的100萬(wàn)元、200萬(wàn)元均沒(méi)有超過(guò)扣除限額，均可在稅前扣除。從納稅籌劃角度來(lái)分析兩個(gè)方案哪個(gè)對(duì)更有利。合并前應(yīng)納消費(fèi)稅稅款為：A廠應(yīng)納消費(fèi)稅稅額=2000020％+50002=9000(萬(wàn)元)B廠應(yīng)納消費(fèi)稅稅額=250001 0％=2500(萬(wàn)元)合計(jì)應(yīng)納消費(fèi)稅稅額=9000+2500=11500(萬(wàn)元)合并后應(yīng)納消費(fèi)稅稅額=2500010％=500(萬(wàn)元)合并后節(jié)約消費(fèi)稅稅額：115002500=9000(萬(wàn)元)◎◎某企業(yè)為樹(shù)立良好的社會(huì)形象，決定通過(guò)當(dāng)?shù)孛裾块T(mén)向某貧困地區(qū)捐贈(zèng)300萬(wàn)元，2009年和2010年預(yù)計(jì)企業(yè)會(huì)計(jì)利潤(rùn)分別為1 000萬(wàn)元和2 000萬(wàn)元，企業(yè)所得稅率為25％。如果企業(yè)轉(zhuǎn)產(chǎn)為藥酒生產(chǎn)企業(yè)，則消費(fèi)稅稅負(fù)將會(huì)大大減輕。第三，由于企業(yè)B生產(chǎn)的藥酒市場(chǎng)前景很好，企業(yè)合并后可以將經(jīng)營(yíng)的主要方向轉(zhuǎn)向藥酒生產(chǎn)，轉(zhuǎn)向后，企業(yè)應(yīng)繳的消費(fèi)稅稅款將減少。原A企業(yè)向B企業(yè)提供的糧食白酒不用繳納消費(fèi)稅。此外，兩家企業(yè)之間的行為屬于產(chǎn)權(quán)交易行為。由于合并前企業(yè)B的資產(chǎn)和負(fù)債均為5 000萬(wàn)元，凈資產(chǎn)為零。經(jīng)評(píng)估，企業(yè)B的資產(chǎn)價(jià)值恰好也為5000萬(wàn)元。企業(yè)B在經(jīng)營(yíng)過(guò)程中，由于缺乏資金和人才，無(wú)法正常經(jīng)營(yíng)下去，準(zhǔn)備進(jìn)行破產(chǎn)清算。企業(yè)A主要經(jīng)營(yíng)糧食類(lèi)白酒，以當(dāng)?shù)厣a(chǎn)的玉米和高粱為原料進(jìn)行釀造，按照現(xiàn)行消費(fèi)稅法規(guī)定，糧食白酒的消費(fèi)稅稅率為比例稅率20％。 應(yīng)納稅款合計(jì)金額＝60 000 + 6 000 + 144 000 = 210000 （元) 應(yīng)納房產(chǎn)稅稅額＝120000O12 % = 144000 （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)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%）？參考答案：方案一：應(yīng)納營(yíng)業(yè)稅稅額＝120000O5 % = 60000 （元)◎◎某公司擁有一幢庫(kù)