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当前学科：第五章企业所得税、个人所得税法律制度
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某企业为国家重点扶持的高新技术企业，2013年度实现利润总额为800万元；当年发生营业外支出100万元，分别为向税务机关支付的税收滞纳金30万元，向工商行政管理部门支付的罚款20万元，非广告性质的赞助支出50万元。假设除此之外无其他纳税调整事项，则该企业2013年应缴纳企业所得税=（800+30+20+50）×15%=135（万元）。（）
A . 正确
B . 错误
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[<center><strong>The packing</strong></center] The function of packing mainly shows as follows : packing can be used to protect the goods and keep them as good and complete as they are shipped in the circulation field; packing makes it convenient for stoiing, taking care of, transporting, loading, unloading the goods;strong packing can prevent the goods from being stolen and damaged; reasonable packing can lessen shipping space and save freight. Marketing packing makes it convenient for consumers to select, carry, or use the goods. Marketing packing can also beautify the commodity, attract consumers, expand sales and increase the gains on foreign exchange. In addition to all those mentioned above, packing of the goods, in a sense,incarnates the level of a country's economic construction, science and technology, culture and art, etc. In order to satisfy the rapid development of our foreign trade,we should grasp the latest achievement of packing science, do well in our export trade, and try to make our packing more scientific, economical, strong, merchantable, and pleasing to the eyes, and do our utmost to increase the foreign exchange eamings. So the following points should be complied with. We should greatly strengthen the research into packing materials, packing contains and packing methods, in which we should not only attach importance to many years' experience in our packing work but also earnestly study the advanced experience of foreign countries, and start from the reality of our country to continuously improve our commodity packing work. We should carefully study the packing characteristics, developing tendency and relative packing regulations and decrees in intemational markets so as to make the packing of our export commodity adapted to marketing requirements and consumption habits. Especially we should pay close attention to the needs for our packaging decorations of the goods in foreign supermarkets, and the reasonable stipulations on packing of import countries , thus increasing our commodity sales. We should strengthen the study of the design for packaging decorations, improve packing techniques, blaze new trails, and continuously increase the artistic level of packing. We should realize the standardization of our exporting commodity packing and unification of materials, specifications, capacities, standards and sealing methods, only in this way can it be easy to measure,identify,load,unload and transport the goods, so as to promote the smooth fulfillment of business. On possible conditions, we should properly make acquisition of advanced technology from abroad to help produce the high level and advanced packing materials which we can not make by our technology process,in order to meet the requirements of the international market for high level packaging materials. Specifically speaking, we should study the packing from both protective and promotional aspects. This kind of product production needed in one market may differ from that needed elsewhere. A hot, humid climate probably requires a package different from that needed in a cooler, drier area. The kind of transportation and ways of handling the product can also dictate package differences. Stronger protection must be built into package if it will be subjected to bad roads, long distances and frequent or rough handling. Long and slow distribution channels also increase the demands on the package. If one market has a three-month cycle of production to final consumption and another market has a six-month cycle , the latter market probably will require a more durable and expensive package. This is especially true if the market with a slow distribution cycle also has bad transportation and other conditions punishing to packages, as is frequently the case. For the reason the poorer countries may require more expensive packaging in spite of' their lower purchasing power. In addition to these conditions within the channel,the way the final buyer uses the product will also affect the package. If the buyer has a slow usage rate and lacks appropriate storage facilities,the demands on the package are increased. Promotional aspects of packaging, those attributes which help persuade channel members to handle the product and consumers to buy it, often vary among markets, too. Channel members want minimum breakage and theft , plus ease of handling. The retailer is concemed about shelf storage and display. A country with a large number of very small retail outlets may want a package different from the one desired by a country where self- service supermarkets are popular. Because of shopping habit and retail structure, most of the detergent sold in France , Germany , and Spain is packed in three-and-one-half kilogram round drum. Questions for reading :
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