题目内容
某一纳税年度，甲国某制鞋公司生产高档运动鞋，其产品的实际生产成本为每双31.5美元，现以成本价格 销售给乙国母公司，共销售36000双，乙国母公司最后以每双60美元的价格在市场售出这批运动鞋。甲国政府认为，这种交易作价分配不合理。根据甲国税务当局掌握的市场资料，该制鞋公司生产运动鞋的费用率一般为70％。甲国公司所得税率为33％，乙国为37.5％。 下列关于本案例的分析与计算是否正确？如有错误请指出错误之处，并加以纠正。 （1）甲国政府认为案例中交易双方属关联企业关系．所以交易作价分配不合理。 （2）解决问题的方法是按比照市场价格标准进行纳税调整。 （3）解决结果： ①比照市场价格=31.5×（1+70％）=53.55（元） ②子公司利润=（53.55-31.5）×36000=793800（元） ③子公司向甲国纳税=793800×33％=261954（元） ④母公司利润=（60-53.55）×36000=232200（元） ⑤母公司向乙国纳税=232200×37.5％=87075（元）
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美国第一条无线电广播广告的广告产品是（）
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Talking to Kids about SARS School age children may be learning about SARS from adults and the media, but may not know what to make of the situation, says a national health charity. The Lung Association says parents should take time to talk to their ____1____ and explain the facts about SARS and how to avoid the illness. The following is based on recommendations ____2____ Thursday by the Lung Association: Ask your children if they have heard ____3____ SARS at school, from friends, from TV, etc. Finding out what they already know can be a good ____4____ to start the conversation and to clear away any wrong ideas they might have about the illness and how it is spread. School age children are usually old ____5____ to understand concepts such as getting sick from germs and how to avoid illness. A simple reminder ____6____ to cough on people and to wash their hands often may be sufficient for younger kids. All children should be shown how to ____7____ their hands properly. Remember to keep it simple so ____8____ not to overwhelm children with information, but answer them truthfully. Kids can tell when you're not being honest or if your're hiding something, and sometimes the unknown can be more frightening than the ____9____ . Parents with anxious children will know how their kids will handle information on SARS and can tailor their discussion accordingly. One way to explain the illness is to tell children that SARS is like a bad breathing problem. It is ____10____ from a cold, but people can catch it in the same ways—such as coughing on someone, not washing your hands or sharing a glass with a sick person. ___6___内选项为（）
Talking to Kids about SARS School age children may be learning about SARS from adults and the media, but may not know what to make of the situation, says a national health charity. The Lung Association says parents should take time to talk to their ____1____ and explain the facts about SARS and how to avoid the illness. The following is based on recommendations ____2____ Thursday by the Lung Association: Ask your children if they have heard ____3____ SARS at school, from friends, from TV, etc. Finding out what they already know can be a good ____4____ to start the conversation and to clear away any wrong ideas they might have about the illness and how it is spread. School age children are usually old ____5____ to understand concepts such as getting sick from germs and how to avoid illness. A simple reminder ____6____ to cough on people and to wash their hands often may be sufficient for younger kids. All children should be shown how to ____7____ their hands properly. Remember to keep it simple so ____8____ not to overwhelm children with information, but answer them truthfully. Kids can tell when you're not being honest or if your're hiding something, and sometimes the unknown can be more frightening than the ____9____ . Parents with anxious children will know how their kids will handle information on SARS and can tailor their discussion accordingly. One way to explain the illness is to tell children that SARS is like a bad breathing problem. It is ____10____ from a cold, but people can catch it in the same ways—such as coughing on someone, not washing your hands or sharing a glass with a sick person. ___7___内选项为（）
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