广告业,是指利用图书、报纸、杂志、广播、电视、路牌、电影、招贴、橱窗、霓虹灯、灯箱等形式为介绍商品、经营服务项目、文体节目或通告、声明等事项所作的宣传和提供劳务服务的业务。 广告业主要涉及营业税、城市维护建设税、教育费附加、文化事业建设费和企业所得税等。 (一)营业税 1、计税依据...
在市场经济大潮中,“好酒”也得靠吆喝,广告已经是无所不在。名牌产品需要通过广告树立品牌形象,新产品、新技术需要通过广告让大众了解,就连一些社会公益事业也离不开广告。那么你可知道,广告业纳税人应如何纳税呢(本文不考虑地方税务机关代征的地方性规费)? 一、什么是广告业 广告业,是指利用图书、报纸、杂志、...
广告业营业税纳税期限一般为一个月,由纳税人自行计算应纳税额或按当地主管地方税务机关核定的税额,于期满后十日内到地税办税厅申报纳税。广告业纳税人缴纳企业所得税款并取得发票。广告业纳税人缴纳企业所得税,应当在月份或季度终了后15日内向其所在地主管税务机关报送会计报表和预缴所得税申报表,并预缴税款。...
1 人山人海:在诗词用语(poetic expression)里,老外也有使用:“a (the) sea of faces”,颇有咱的“人山人海”的味道。例如:Looking out upon the sea of faces, Mr A delivered a touching speech ...
Who won the World Cup 1994 football game? What happened at the United Nations? How did the critics like the new play? 1 an event takes place, newspape...
Simulated College English Test Band 4Part I Listening Comprehension(Omitted)Part II Reading Comprehension (35 minutes)Directions: There are 4 reading...
Most people have no idea of the hard work and worry that gosintosthe collecting of those fascinating birds and animals that they pay to see in the zo...
Do the old people in the United States like to live alone? No doubt some of them do 1 at least some of them 2 living alone to the changes and 3 t...
If you were to begin a new job tomorrow, you would bring with you some basic strengths and weaknesses Success or 1 in your work would depend, to 2 gr...
Starting several days ago, Salon is hoping some users will pay $30 per year for ad-free pages These pages will 1 users the ads, and give more 2...
During the 1980s, unemployment and underemployment in some countries was as high as 90 percent Some countries did not 1 enough food; basic need...
英语四级A卷20050618(附听力稿) -------------------------------------------------------------------------------- WWW SINOEXAM CN 2005-06-19 Part I Listening...
Reading involves looking at graphic symbols and formulating mentally the sounds and ideas they represent Concepts of reading have changed 1 over the...
Many students find the experience of attending university lectures to be a confusing and frustrating experience The lecturer speaks for one or two hou...
根据财政部、国家税务总局《关于营业税若干政策问题的通知》规定: 从事广告代理业务的,以其全部收入减去支付给其他广告公司或广告发布者(包括媒体,载体)的广告发布费后的余额为营业额。...
根据财政部、国家税务总局《关于印发<文化事业建设费征收管理暂行办法>的通知》(财税字〔1997〕95号)第二条的规定,凡缴纳娱乐业、广告业营业税的单位和个人,为文化事业建设费的缴费人。广告代理是经营者承诺为他人的商品或劳务作宣传的行为,只是在经营过程中转托有关新闻媒体发布,因此广告代理业务...
one businessmen were talking about advertising on tv excitedly as none of them had ever done it before, everyone had his point of view at this momen...
mrs 手动啟动开关(manual release station)msd 电动排烟风门(motorized smoke damper)mu 补给水管(make up water pipe)nc 常闭(normally closed)nic 不属本工程(not in contract)no 常开(...
information desk 问讯处 reception office 接待室 hotel register 旅客登记簿 registration form 登记表 newsstand 售报处 postal service 邮局服务处 shop 小卖部 bar 酒吧间 lounge 休息厅 ro...
185.id like to pay my bill now 我想现在结账。186.your name and room number, please?请问您的姓名和房间号码?187.have you used any hotel services this morning?请问您今天早...
os(operating system,计算机操作系统,计算机中必不可少的软件) dos(disk operating system,磁盘操作系统) windows nt(一种操作系统,nt new technology,新技术) linux(一种可免费使用的unix操作系统,运行于一般的pc机上,...
第3 6 2条 舞蹈教室的设计应符合下列规定: 一、每间教室不宜超过20人使用。 二、教室内在与采光窗相垂直的一面横墙上,应设一面高度不小于2100mm(包括镜座)的通长照身镜。其余三面内墙应设置高度不低于900mm可升降的把杆,把杆距墙不宜小于400mm。 三、窗台高度不宜低于900mm,并不得高...
幼托学校老年建筑篇精简摘要 托儿所、幼儿园建筑设计规范 jgj 39—8 第1 0 3条 托儿所、幼儿园是对幼儿进行保育和教育的机构。接纳不足三周岁幼儿的为托儿所,接纳三至六周岁幼儿的为幼儿园。 一、幼儿园的规模(包括托、幼合建的)分为: 大型:10个班至12个班。 中型:6个班至9个班。 小型:...
学校课程名称翻译 大学英语college english 高等数学advanced mathematics 体育physical education 军事理论military theory 机械制图mechanical graphing 算法语言algorithmic language...
动物集装箱 live-stock container干货集装箱 dry cargo container保温集装箱 isothermal container框架集装箱 flat rack container散货集装箱 bulk container罐式集装箱 tank container冷藏...
强制风冷 forced-air cooling自然风冷 natural air cooling风道 air ducting润滑系 lubrication system润滑 lubrication气缸上部润滑 upper cylinder lubrication压力润滑 pressure...