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关于企业所得税的说法，下列哪一选项是错误的( )
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关于企业所得税的说法下列哪一选项是错误的
在我国境内，企业和其他取得收入的组织为企业所得税的纳税人
个人独资企业,合伙企业不是企业所得税的纳税人
企业所得税的纳税人分为居民企业和非居民企业，二者的适用税率完全不同
企业所得税的税收优惠，居民企业和非居民企业都有权享受
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"Anetworthof$2.5million injust4yearsusingLondonLife’s simplewealthstrategy" —JaneBoothandGlendaJackson—InvestmentAdvisers Ifyou’relookingtogetonthe44tofinancialfreedombutaren’tsureofwhatstepstotakeorifyourexistinginvestmentportfolioisnotdoingitsjobandneedsamajorshakeupthenwecanhelp. Manymiddle-incomeearnershaveexpressedtheiropinionsonhowdifficultitistogethoneststraightforward.andunbiasedadvicethatsupportstheirfinancialgoals.Accordingtoonecoupletheywereworkinghardasteachersandneverthoughtthattheycouldgetaheadontheir45untiltheydiscovered.LondonLife’ssimple46effectiveinvestingtechniques.Byfollowingoursimplestrategywewereabletoamassasmallfortuneforthecouple!Nowwecanshowyouhowyoucantoo. LondonLife ·FINANCIALPLANNING·STOCKBROKING·PROPERTY·FINANCE 46
Oneofthereasonswhyoursalesteamhasbecomealeadertodayisthattheyareputthroughanumberofvigoroustrainingsessionstokeepupwiththechangesthatoccurinthemarket.
OfthemanyradiostationsinthecityFM109isconsideredtoplaythelisteningmusic.
ScarboroughGeneralHospitalhastwoforcertifiedX-raytechnicianstostartimmediately.
From:JonathanWong[mailto:jonathan.wong@hydetransport.com] Sent:MondayOctober27200711:07a.m. To:JohnDevereux;SteveTracey;BrianKibble Cc:AlfredoChen;JennyLee Subject:VisittoGlobalLogistics OnbehalfofAlfredoChenandHydetransportTaiwanIwouldliketothankyouforyourwarmhospitalityduringourvisittoGlobalLogistics.Itwasapleasuremeetingallofyouandseeingyouroperationsandsetup.Wewereveryimpressedwithyour50facilityandyourinvestmentintechnology. AswediscussedwewouldliketoextendourgratitudebyinvitingyoutoTaipeiwhenyouareavailableinthe51future.Pleaseletmeknowwhenyouwouldliketoscheduleyour52.AsasecondstepwewouldalsolikefurthertoexploreyourbusinessventureswithHydetransport.AspartofyourplantoexpandgloballyweseemuchsynergyandadvantageforbothpartiestopursueabusinesspartnershipinTaiwan. ThankyouonceagainandI’mlookingforwardtoyourresponse. Bestregards JonathanWong Director/PlanningGroup 52
ProbeMagazineconductedasurveyaskingonethousandemployeeswhoworkinlow-payingindustriestoexpresstheirbiggestconcernsare.
Thehardworkputinduringhisyoungeryearsmadehimbecomesoundinhislateryears.
Thedefenseattorneycontemplatedalongtimebeforefinallymakinghisdecisiontotheaccusedincourt.
"HOMESTAYNETWORK"STUENDTGUIDELINES Onarrivalatyournewhome: ·Trytorememberthenamesofyourhostfamily.Ifunsureabouthowtoaddressthemitisokaytoaskhowtheywouldliketobecalled.Forexampleifitisimpoliteinyourcountrytocallsomeoneelderbytheirfirstname.askifit’sokaytoaddMr.orMrs.Infrontoftheirnames.SomeAmericansdonotliketobeaddressedthiswaybecauseitmakesthemfeelold. ·Showyourfamilythatyouaregratefulforbeingyourhost.Butdonotgiveexpensivegifts.Itishoweverconsideredappropriatetobringinexpensivehandcraftsfromyourcountryorasmallgiftforthechildrenofthehostfamily. ·Yourhostfamilywillbecurioustoknowmoreaboutyou.Bringphotosofyourfamilyandfriendstosharewiththem.Thisisalsoagreatwaytobreaktheicewiththem. ·Afteryougetsettledyourhostfamilywillhelpyoumakeacalltoyourparentstoassurethemthatyouhavearrivedsafely. ·Afteryou’vehaddinneryoumayaskthehostfamilytobeexcusedearly.Theywillbefullyawareofthefactthatyoumightbejetlaggedsofeelfreetoaskthem. Onyourfirstdayofschool: ·Onyourfirstdayofschoolyourhostfamilywilltakeyoutoschoolandhelpyouwiththenecessaryregistrationpaperwork. ·Yourhostfamilywillalsomakesurethatyouknowyourwaytoandfromschool.Theywillalsoteachyouhowtousepublictransportation. ·Whentravelingaloneyoushouldalalltimescarryamapandthephonenumberofyourhostfamily. ·Incaseyouarelostandcannotgetintouchwithyourhostfamilyyoucancontactthe"HomestayNetwork". Forwhomisthisguidelineintended
October202006 Mr.JoeFernandez 1385MidlandAve DetroitMichigan DearMr.Fernandez AsthepresidentIamproudtoannouncethatthisFridaymarksthe30thanniversaryofourlongansuccessfulrunningcountryclub.Thisofcoursecallsforanightofcelebration.AndforthisreasonwehavereservedtheGrandHallattheFalconHotelthisFridayat7:00p.m.foranightoffinediningandancing. Onthisspecialeveningthenewestmembersofourclubwillgetanopportunitytolistentothethoughtsofouroldermembersandexchangeideasinaninformalatmosphere.Thenewestmemberswhowillbecarryingonourtraditionshouldhearwhattheoldermembershavetosay. Furtherthefoodwillbesuperb.Ihaveachancetodineatthehotelseveraltimesinthepastinotherfunctionsanditwasthefoodthatconvincedmetoholdoureventthere.Iamquitecertainthatallofourmemberswillsharemyfeeling.AnyhowIamlookingforwardtothisFridaywhenallofourmemberscanletlooseandhavesomefun. Thereforthisisalettertoofficiallyinviteyouandyourspouseorsignificantothertojoinusonthismemorableevening. Pleaseletusknowifyoucan’tattend. Yourssincerely JeffConnelly Whichofthefollowingwillnotbepartoftheevent
ForthisweekendonlyBadBoysElectronicsStoreiscelebratingitsfirstyearinbusinesswithuptothirtypercentonallitemsinthestore.
BankMortgageRatesWillFall SeveralofCanada’slargestbanks41todecreasetheirmortgagerates.RoyalBankrevealeditsplantocutkeymortgageratesbyatenthofapercentagepointacrosstheboardwhileTDCanadaTrustwilldecreaseitsratesbythesame42exceptforits1O-yearrate.TheBankofMontrealwillalsoloweritsfixed-ratemortgagesonfour-yeartermsandlongerbyatenthofapercentagepoint.AndlastlyVancouverTrusthasalsojumpedonthewagonbyannouncingthatitisplanningto43itsratesbuttheexactnumbersarestillunknown.Howeverinsidersarepredictingthatthereductionrateswillbesimilartothoseofotherbanks. 42
INTHEVICNITY BANKS TherearetwobanksonthecornerofMainand WelsleyStreet.It’swalkingdistancefromthehotel. ThehoursareMon-Fri10:00a.m.-4p.m. MUSEUM 130MainRoadNearFairviewMall.Bus#1will takeyoudirectlytothemuseum.Itrunsevery15 minutes. HOSTIPAL St.GeorgeHospital.1000BathurstStreet.Emergencyserviceopen24hoursaday. TAXISTAND Justoutsidetheeastwingdoor.Askthefrontdesk clerkforassistancewithluggage. POSTOFFICE Nearestpostoffice-4min.WalkdownGeraldRoad. Hours9a.m.-5p.m.weekdays. GYM 1stBasementfloorofthehotel. PHARMACY Groundfloorofthehotel.Open24hoursaday. SHUTTLEBUS Shuttleservicetotheairportevery10min.Free.At thefrontdoor. POLICESTATION Closetothehotel-OntheconcernofUniversityand CollegeStreets.Emergency911. SHOPPING 250MainRoad.Hoursarefrom10a.m.-6p.m.on weekdays.12a.m.-5p.m.onSaturday.ClosedSunday. PHOTODEVELOPING Serviceavailablefrom9a.m.until6p.m.daily fromyourroom.Callthefrontdesk.Ext.000. FORMOREINFORMATION ASKATFRONTDESK Wherewouldthisinformationmostlikelybeposted
"HOMESTAYNETWORK"STUENDTGUIDELINES Onarrivalatyournewhome: ·Trytorememberthenamesofyourhostfamily.Ifunsureabouthowtoaddressthemitisokaytoaskhowtheywouldliketobecalled.Forexampleifitisimpoliteinyourcountrytocallsomeoneelderbytheirfirstname.askifit’sokaytoaddMr.orMrs.Infrontoftheirnames.SomeAmericansdonotliketobeaddressedthiswaybecauseitmakesthemfeelold. ·Showyourfamilythatyouaregratefulforbeingyourhost.Butdonotgiveexpensivegifts.Itishoweverconsideredappropriatetobringinexpensivehandcraftsfromyourcountryorasmallgiftforthechildrenofthehostfamily. ·Yourhostfamilywillbecurioustoknowmoreaboutyou.Bringphotosofyourfamilyandfriendstosharewiththem.Thisisalsoagreatwaytobreaktheicewiththem. ·Afteryougetsettledyourhostfamilywillhelpyoumakeacalltoyourparentstoassurethemthatyouhavearrivedsafely. ·Afteryou’vehaddinneryoumayaskthehostfamilytobeexcusedearly.Theywillbefullyawareofthefactthatyoumightbejetlaggedsofeelfreetoaskthem. Onyourfirstdayofschool: ·Onyourfirstdayofschoolyourhostfamilywilltakeyoutoschoolandhelpyouwiththenecessaryregistrationpaperwork. ·Yourhostfamilywillalsomakesurethatyouknowyourwaytoandfromschool.Theywillalsoteachyouhowtousepublictransportation. ·Whentravelingaloneyoushouldalalltimescarryamapandthephonenumberofyourhostfamily. ·Incaseyouarelostandcannotgetintouchwithyourhostfamilyyoucancontactthe"HomestayNetwork". Whatmightbeanappropriatepresentforthehostfamily
Theadvertisementsprintedinthismagazinedonotimplyendorsementbythemanagement.
From:JonathanWong[mailto:jonathan.wong@hydetransport.com] Sent:MondayOctober27200711:07a.m. To:JohnDevereux;SteveTracey;BrianKibble Cc:AlfredoChen;JennyLee Subject:VisittoGlobalLogistics OnbehalfofAlfredoChenandHydetransportTaiwanIwouldliketothankyouforyourwarmhospitalityduringourvisittoGlobalLogistics.Itwasapleasuremeetingallofyouandseeingyouroperationsandsetup.Wewereveryimpressedwithyour50facilityandyourinvestmentintechnology. AswediscussedwewouldliketoextendourgratitudebyinvitingyoutoTaipeiwhenyouareavailableinthe51future.Pleaseletmeknowwhenyouwouldliketoscheduleyour52.AsasecondstepwewouldalsolikefurthertoexploreyourbusinessventureswithHydetransport.AspartofyourplantoexpandgloballyweseemuchsynergyandadvantageforbothpartiestopursueabusinesspartnershipinTaiwan. ThankyouonceagainandI’mlookingforwardtoyourresponse. Bestregards JonathanWong Director/PlanningGroup 50
Onlyafterrequestsbythetenantsdidthesuper-intendantdosomethingaboutthebrokenintercomsinsomeoftheapartments.
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INTHEVICNITY BANKS TherearetwobanksonthecornerofMainand WelsleyStreet.It’swalkingdistancefromthehotel. ThehoursareMon-Fri10:00a.m.-4p.m. MUSEUM 130MainRoadNearFairviewMall.Bus#1will takeyoudirectlytothemuseum.Itrunsevery15 minutes. HOSTIPAL St.GeorgeHospital.1000BathurstStreet.Emergencyserviceopen24hoursaday. TAXISTAND Justoutsidetheeastwingdoor.Askthefrontdesk clerkforassistancewithluggage. POSTOFFICE Nearestpostoffice-4min.WalkdownGeraldRoad. Hours9a.m.-5p.m.weekdays. GYM 1stBasementfloorofthehotel. PHARMACY Groundfloorofthehotel.Open24hoursaday. SHUTTLEBUS Shuttleservicetotheairportevery10min.Free.At thefrontdoor. POLICESTATION Closetothehotel-OntheconcernofUniversityand CollegeStreets.Emergency911. SHOPPING 250MainRoad.Hoursarefrom10a.m.-6p.m.on weekdays.12a.m.-5p.m.onSaturday.ClosedSunday. PHOTODEVELOPING Serviceavailablefrom9a.m.until6p.m.daily fromyourroom.Callthefrontdesk.Ext.000. FORMOREINFORMATION ASKATFRONTDESK Whatcanbeinferredfromtheinformation
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MEMORANDUM TO:Marketingstaff FROM:JonathanBlair DATE:August22 RE:NewAdvertisingCampaign Weareveryexcitedaboutournewlineofinfantclothesthisyear.Thefollowingwillgive.youageneraloutlineofthemarketingstrategieswehaveplannedtohelppromoteournewclothes.Asyouallknowthisisourfirstattemptinthismarketandweareanticipatinggreatresults.Andtoaddtothiswehaveputtogetherourbiggestandmostexpensiveadcampaigninseveralofthecountry’slargestmedia. TELEVISIONSPOTS Athirty-secondcommercialon3ofthelargestnetworksduring primetimehours7-9p.m.forthreemonths.Atotalof4showingsoneachstationdaily.Also5showingsbetween9-11p.m.on Saturdaysand6showingsonSundays. NEWSPAPERADDINS Willfeatureathree-pageadvertisementcompletewithcolorful illustrationsanddiscountcoupons.Willbeinsertedintothemiddleofallmajornewspapersinthecityonweekendeditionsfor twomonths. SUBWAYANDBUSADS Advertisingpostersonmajorroutesaroundthecity.Atotalof 5000posterswillbepostedforImonth. EveryoneisencouragedtosubmitcommentsandideastotheMarketingDepartment. Howmanytimeswilltheadbeairedonaweekdayononestation
AreyousufferingfromRAGWEEDALLERGIES Areyouoneofthosepeoplewhosufferfrom: Sneezing runnyitchynoses redwateryitchyeyes Duringthelatterpartofthesummermonths... TheResearchInstituteofRagweedAllergiesiscurrentlyconductingastudyandisaskingvolunteers toparticipateintestinganexperimentaldrug. Thosewhopassthequalificationprocedurewillreceivecompensationforhis/herpartincontributing tothestudy. Call:905-629-3333ext.1orTollfree:1-800-RIRA-5544 E-mail:volunteer@researchinstitute-ragweed.com Regularhoursofoperation:MondaytoFriday:9a.m.to6p.m. Saturday:9a.m.to1p.m. ResearchInstituteofRA 4520DixieRdinMissisauga 2blockssouthofEglingtonAve www.researchinstitute-ragweed.com WhichofthefollowinginformationisNOTfoundinthenotice
PromotingCyclinginOurCity Anessentialelementofthetransportationsysteminmanyofthecitiesaroundtheworldiscycling.ThecityofBuffalorecognizesthisanddevelopsa1O-yearplantopromotemorecyclinginourcity. Thecity’sdevelopmentplanincludestheadditionofmorecycling47toourstreets.Thisofcourseiswiththeintentionofencouraginggreatercycling48byourcitizensinanefforttomimicthebenefitsotherglobalcitieshaveexperiencedsuchasthereductionofpollutionandtrafficcongestionaswellashealthandsocialadvantages. Otherplansincludeacoordinatednetworkofbicyclelanestobeinterconnectedtothesurroundingtownsaswellasthesettingupofanumberofsocialprogramstoprovideinformationtothecyclists. Thecitywishestohearyourthoughtsaboutits49.Furtherinformationandsubmissionformsareavailableatourwebsiteat:www.cityofbuffalo.gov.usbyvisitingyourlocalNeighborhoodServiceCenterorbycalling755-9333. 48
AreyousufferingfromRAGWEEDALLERGIES Areyouoneofthosepeoplewhosufferfrom: Sneezing runnyitchynoses redwateryitchyeyes Duringthelatterpartofthesummermonths... TheResearchInstituteofRagweedAllergiesiscurrentlyconductingastudyandisaskingvolunteers toparticipateintestinganexperimentaldrug. Thosewhopassthequalificationprocedurewillreceivecompensationforhis/herpartincontributing tothestudy. Call:905-629-3333ext.1orTollfree:1-800-RIRA-5544 E-mail:volunteer@researchinstitute-ragweed.com Regularhoursofoperation:MondaytoFriday:9a.m.to6p.m. Saturday:9a.m.to1p.m. ResearchInstituteofRA 4520DixieRdinMissisauga 2blockssouthofEglingtonAve www.researchinstitute-ragweed.com Whatistheprimaryreasonfortakingoutthisnotice
PeopleunanimouslyagreedthatJohnwouldhaveperformedagreatdealbetterundermorecircumstances.
MEMORANDUM TO:Marketingstaff FROM:JonathanBlair DATE:August22 RE:NewAdvertisingCampaign Weareveryexcitedaboutournewlineofinfantclothesthisyear.Thefollowingwillgive.youageneraloutlineofthemarketingstrategieswehaveplannedtohelppromoteournewclothes.Asyouallknowthisisourfirstattemptinthismarketandweareanticipatinggreatresults.Andtoaddtothiswehaveputtogetherourbiggestandmostexpensiveadcampaigninseveralofthecountry’slargestmedia. TELEVISIONSPOTS Athirty-secondcommercialon3ofthelargestnetworksduring primetimehours7-9p.m.forthreemonths.Atotalof4showingsoneachstationdaily.Also5showingsbetween9-11p.m.on Saturdaysand6showingsonSundays. NEWSPAPERADDINS Willfeatureathree-pageadvertisementcompletewithcolorful illustrationsanddiscountcoupons.Willbeinsertedintothemiddleofallmajornewspapersinthecityonweekendeditionsfor twomonths. SUBWAYANDBUSADS Advertisingpostersonmajorroutesaroundthecity.Atotalof 5000posterswillbepostedforImonth. EveryoneisencouragedtosubmitcommentsandideastotheMarketingDepartment. Whoisthetargetaudienceforthenewproductsbeinglaunched
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"Anetworthof$2.5million injust4yearsusingLondonLife’s simplewealthstrategy" —JaneBoothandGlendaJackson—InvestmentAdvisers Ifyou’relookingtogetonthe44tofinancialfreedombutaren’tsureofwhatstepstotakeorifyourexistinginvestmentportfolioisnotdoingitsjobandneedsamajorshakeupthenwecanhelp. Manymiddle-incomeearnershaveexpressedtheiropinionsonhowdifficultitistogethoneststraightforward.andunbiasedadvicethatsupportstheirfinancialgoals.Accordingtoonecoupletheywereworkinghardasteachersandneverthoughtthattheycouldgetaheadontheir45untiltheydiscovered.LondonLife’ssimple46effectiveinvestingtechniques.Byfollowingoursimplestrategywewereabletoamassasmallfortuneforthecouple!Nowwecanshowyouhowyoucantoo. LondonLife ·FINANCIALPLANNING·STOCKBROKING·PROPERTY·FINANCE 44
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