题目内容

张某在市区内开办了一家餐馆和一个副食加工店,均为个人独资。2009年初,自行核算餐馆2008年度销售收入为400000元,支出合计360000元,副食加工店2008年度销售收入为8000013元,支出合计650000元。后经聘请的税务师事务所审计,餐馆核算无误,发现副食加工店下列各项未按税法规定处理:
(1)将加工的零售价为52000元的副食品用于儿子婚宴;成本已列入支出总额,未确认收入。
(2)6月份购置一台税控收款机,取得普通发票注明价款3510元。当月开始使用,但未做任何账务处理。
(3)支出总额中列支广告宣传费140000元。
(4)支出总额中列支了张某的工资费用40000元。其他相关资料:①副食加工店为增值税小规模纳税人;②税控收款机经税务机关核准的使用年限为3年,无残值;③张某选择在副食加工店扣除生计费;④餐馆2007年亏损50000元,假定餐馆2008年不存在纳税调整事项;⑤不考虑三项经费;⑥计算结果保留两位小数。
根据上述资料和税法有关规定,回答 79~84 问题:
第 79 题 根据个人所得税的有关规定,以下说法正确的是()。

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The best place to start, of course, is the home. Every day, people all over the world are hurting the environment without even knowing it. For example, busy families buy paper napkins and plastic food wrap at the supermarket. Tins helps them save time on housework, but after these things have been used, what happens to them? They go in the trash. In many places, especially in the North America, big cities are running out of places to throw their trash, what can we do about it?
How can we cut down on garbage? Well, we can start using cloth napkins and cloth towels instead of paper towels. When we go grocery shopping, we can choose products that are not "over-packaged". For example, last week I bought a package of cookies. The cookies were in a bag, there was a plastic tray inside the bag, and then each cookie was in its own little package on the tray in the bag! That' s over-packaging! We should also take our own bags to the grocery store to carry things home in.
Cleaning products are another danger. Dangerous cleaning products enter our water supply every day. Of course, everyone wants a clean house, so what' s the answer? For one thing, we could make our own cleaning solution from baking soda, lemon, and vinegar.
Now, what about in the community? At work and school, we use one very valuable item every day. Paper, of course, we need paper to do our work, but how much do we waste? Does your school or office recycle paper, learn to make notepads from unused sides of old pieces of paper. Perhaps the most important thing we do is to ask our schools to teach recycling to young children. We should teach them to be careful; we should teach them not to litter. We should also teach them by being good role models and recycling as much as we can every day! Finally, plant a tree. Better yet, plant two trees.
What' s the talk mainly about?

A. Green house effect.
B. Garbage treatment.
C. Environment protection.
D. Over-packaging problem.

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