（一）某商店为一家个体经营商店，2013年度初向税务机关报送2012年度的个人所得税申报表，表中填报商品销售收入100万元，减除成本费用、税金后，利润为－20万元，应纳税所得额也是－20万元，经税务机关审查后核定以下几项支出：
(1)业主工资每月4000元，雇工工资每月2800元，有5名雇工。
(2)经营场所月租金4000元，其为业主家庭居住占1／5的面积，税务部门允许业主私人使用和经营使用的分摊比例为1：4，该工商户每月扣除了租金4000元。
(3)全年发生业务招待费6．5万元，已列支。
(4)发生违法经营处以罚款5万元，已列支。
(5)该个体户通过民政部门向受灾地区捐赠8万元，已列支。
（二）某合资经营企业1991年4月在我国深圳市注册登记，经营期限15年，主要生产出口产品，中方与外方的投资比例为5：5。该合资经营企业1991年至1999年的有关生产经营情况为：
1991年亏损60万元，1992年亏损8万元，1993年盈利30万元，1994年盈利40万元，1995年亏损20万元，1996年盈利40万元，1997年盈利20万元，1998年亏损230万元。
1999年全年产品销售收入6500万元（其中出口产品销售额为4680万元）；应缴纳增值税15万元；应结转的产品销售成本4300万元；发生管理费用860万元（其中含交际应酬费28.5万元、支付给境外总机构的特许权使用费22万元）；分别向银行和非金融机构各借款200万元用于生产经营，借款期限半年，支付利息共计16万元（其中支付给银行的利息费用5.2万元）；发生产品销售费用328万元；取得营业外收入20万元；发生营业外支出57万元（其中用于我国境内的公益、救济性捐赠30万元，缴纳税收滞纳金7万元，因自然灾害原材料损失20万元）；从内资联营企业分回税后利润60万元（联营企业的企业所得税税率为33%）。该合资经营企业的外方于2000年2月，将1999年应分得的税后利润的60%用于增加该企业注册资本，追加资本的经营期限8年。当地政府规定免征地方所得税。
People celebrate many kinds of anniversaries—birthdays, weddings, dates of employment, and so on. Some think that spending a lot on these is a waste of money, while others believe that they are of importance to the young and the society. Before any conclusion is reached, we need to look into this issue closely.
It is well justified to celebrate anniversaries, as every individual in the society enjoys the freedom of spending money on what they like. Parties and activities are organized to celebrate people’s birthdays as they hold specific meanings, which is a good opportunity for friends and relatives to catch up on each other’s life. Also, carrying with them a series of special meanings, weddings are often celebrated in an as impressive and luxurious way as possible. Much of the celebration is an expression of good spirit and cheer, as well as a demonstration of friendship and family bond.
However, luxurious birthday and wedding celebrations have
A. birthdays
B. vacations
C. weddings
D. dates of employment
I was a single parent of four small children, working at a low paid job. Money was always tight, but we had a (1) over our heads, food on the table, clothes on our backs, and if not a lot, always (2) . Not knowing we were poor, my kids just thought I was (3) . I’ve always been glad about that.
It was Christmas time, and although there wasn’t (4) for a lot of gifts, we planned to celebrate with a family party. But the big (5) for the kids was the fun of Christmas (6) .
They planned weeks ahead of time, asking (7) what they wanted for Christmas. Fortunately, I had saved MYM120 for (8) to share by all five of us.
The big (9) arrived. I gave each kid a twenty-dollar bill and (10) them to look for gifts of about four dollars each. Then everyone scattered. We had two hours to shop; then we would (11) back at the "Santa’s Workshop".
A. angry
B. rich
C. patient
D. bitter
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