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十里香溪玉珠帘 光明岭下卧虎潭

在南岳七十二峰的石廪峰(雷钵岭)的西南面,有一世外桃源名曰:光明村。光明村福昌段的风景尤为秀美。旷家溪从光明村十一组穿境流过。

旷家溪可能是南岳最美的一条溪流,不是十里香溪,却胜似十里香溪。溪水清澈见底,可以看到水草。

万物静观皆自得.人生宁静方致远。

小溪拍打着石块欢腾而下,一眼望去似乎没有尽头。

远望去,万丈青山衬着白银,像一条白带子挂在山上,清澈的水流从山上直泻下来。

飞流直下三千尺,疑是银河落九天

“山重水复疑无路,柳暗花明又一村”近而观之,水花飞溅,丝丝凉意沁透心脾

瀑布半天上,飞响落人间。 莫言此潭小,摇动匡庐山!

溪边飘香着金银花香的气息

七二峰雾迭雲迷好留佳客寻衡岳九千丈风迴雪舞喜看飛花落洞庭

雲開九千丈月印禅心在上圆淡蕩七二峰湘涵岳影凭低微

雷钵峰顶留影

雷钵峰海拔1270米.顶峰石壁壮观风景尽收眼里。

石壁中指点江南好风光

透气帅呆了?

溪流两侧,是数不尽的原生花岗石,或大或小,形状各异,错落有致,古朴中透着自然沧桑,仿佛是凝固了的岁月。

北斗岭瀑布宛如一条白色玉带,倒泻于巨石之间

水中滑滑梯------天然的水上乐园

猫头鹰石守潭千年———忠诚的守护者

千年石龟———神龟传说

卧虎潭瀑布群、乌龟石、黑龙潭等瀑布群让我们在这个夏天享受着天然的水上乐园!


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明月清风本无意,近水山寨皆有情
                                              -------峰游所为

论文检测软件 免费土地增值税清算背景下论文检测软件 免费的税收筹

《中华人民共和国土地增值税暂行条例》规定,纳税人建造普通标准住宅出售,增值率未超过20%的免征土地增值税;增值额超过扣除项目金额20%的,对企业税收筹划的几点认识,应就其全体增值额按规定计税,这里的20%的增值额就是“临界点”。根据土地增值税临界点的税负效应,实际工作中,房地产开发企业业首先要测算增值率(增值额与允许扣除项目金额的比率),然后设法调整增值率,其中一个主要环节就是要公道断定商品房销售价格。
5 W% w) w2 i4 I- l0 l  v  如在销售进程中增值率略高于两极税率品位接壤的增值率,通过恰当降廉价格可减少增值额,从而下降土地增值税的实用税率,减轻税负。因而,降低房地产销售中的土地增值税累赘的要害就是把持房地产的增值率。在足额盘算扣除项目标基本上,特殊留神在制订房地产的销售价钱时,对处于土地增值税临界点邻近的情况。企业在碰到这种情形时,当时必定要进行必要的谋划。
) [1 Y5 w" C. X6 T9 U7 k9 u  案例:地处某省城的甲房地产开发企业按普通标准住宅建造一栋4000m2的商品房,现有两种销售方案:# c& D$ s3 y) X( v) `' w
  方案一:依照2000元/m2的价格出卖,假设扣除名目金额为672万元;企业所得税容许税前扣除金额同为672万元。5 i; B6 k( B1 b; u
  方案二:按照2100元/m2的价格出售,承方案一,则扣除项目金额为674.2万元〔672+4000×100÷10000×5.5%〕(根据规定房地产企业相应印花税不得扣除)。
# Q: U+ v) Q/ {9 K2 l+ ?8 w  企业该采取哪种销售方案呢?
' ]" H+ z& C! Q5 K# m4 _5 n  方案一:该房地产取得销售收入为2000×4000÷10000=800(万元);
; c. S+ @; n9 y  房产的增值率为[(800-672)÷672]×100%=19.05%;
) J* V+ i* I! k: A  x, A3 U2 N  增值率小于20%的临界点,无需缴纳土地增值税,企业的税前利润为128万元。
6 Z: e; ~5 c5 U/ s0 w3 o+ _5 L  方案二:该房地产取得销售收入为2100×4000÷10000=840(万元);# u! d2 J  D/ Z7 i/ {+ u8 W* i
  房产的增值率为〔(840-674.2)÷674.2〕×100%=24.59%;3 |, C9 O# Z' K) G# n& t0 M8 F
  增值率大于20%,须要缴纳土地增值税165.8×30%=49.74(万元);; R' V1 L" {5 I+ [
  企业的税前利润为168-49.74=118.26(万元)。
2 M3 U, H: x) s* K  从计划一与方案二的比拟看,方案二的销售价格固然进步了100元/m2,然而税前利润却降落了128-118.26=9.74(万元)。所以,企业该采用第一种销售方案。
/ K  q% B9 P& _1 L: s 《中华人民共和领土地增值税暂行条例》规定,浅谈我国税收信息化建设中存在的问题及对策,征税人建造普通标准住宅销售,增值率未超过20%的免征土地增值税,职称论文试论农村税费改革对农村公共职称论文产品供给的影响。实际工作中,房地产开发企业业首先要测算增值率,而后想法调剂增值率。
  ^; `& c; ?* i% c  依据《财政部、国度税务总局对于土地增值税一些详细问题规定的告诉》(财税字〔1995〕48号)的规定,对于县级及县级以上人民政府请求房地产开发企业在售房时期收的各项费用,如果代收费用是计入房价中向购置方一并收取的,可作为转让房地产所取得的收入计税;假如代收费用未计入房价中,而是在房价之外独自收取的,可以不作为转让房地产的收入。对于代收费用作为转让收入计税的,在计算扣除项目金额时,可予以扣除,但不许可作为加计20%扣除的基数;对于代收费用未作为转让房地产的收入计税的,在计算增值额时不答应扣除代收费用。( [0 B2 `- f4 U4 Y+ a* j
  企业是否将该代收用度计入房价对企业的增值额不会发生影响,但是会影响房地产开发的总本钱,也就会影响房地产的增值率,进而影响土地增值税的数额。企业能够应用这一划定进行税收计划,什么是论文4 ?. {8 _8 t* V$ u9 ~" f# x8 F
  例:某房地产开发企业开发的一套房地产为一般尺度住宅,获得土地应用权支付费用300万元,土地跟房产开发成本为800万元,转让房地产税费为120万元,房地产发售价格为1740万元。为当地县级国民政府代收各种费用为100万元。2 B+ f0 `8 G4 t% X8 K
  方案一:如果企业将该费用单独收取,则:
" S# t4 h* [+ `! ^$ J+ x  该房地产可扣除费用为300+800+(300+800)×20%+120=1440(万元);8 a- i2 t  t9 e. v7 \3 Q7 g
  增值额为1740-1440=300(万元);增值率为300÷1440×100%=20.83%;应纳土地增值税300×30%=90(万元)。
( o5 B5 w1 J5 a/ c- p5 n  方案二:如果企业将为当地县级人民政府代收各种费用100万元费用计入房价,则:
( N1 t9 }% E: i! S/ g+ }  该房地产可扣除费用为300+800+(300+800)×20%+120+100=1540(万元);: z4 x& W8 |0 R% Z% d2 s
  增值额为1740+100-1540=300(万元);
% k( `0 g' T# N6 j. f+ m6 b  增值率为300÷1540×100%=19.48%,则不必缴纳土地增值税。
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盘点好赌落马官员湖北赌官输钱后脸被刻三个字_4

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  2005年,最高人民法院、公安部等部门就曾开展过“禁赌风暴”,明确党员领导干部和国家公职人员利用公款及贪污、受贿资金进行赌博的犯罪嫌疑人将从重处罚,并参照相关法律进行数罪并罚。
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6 F9 d4 t% J/ Y! E4 O  《中国青年报》发表评论称要堵住“赌博”这一利益输送的渠道,一方面,纪委要严肃查处官员参加赌博的行为,对于情节严重的,要移送司法机关处理;另一方面,也要求完善相关法律,对于官员与职务上有关联的人赌博,不管多少次数,也不管是否有赢有输,只要官员赢得数额达到一定标准,一律以受贿来追究刑事责任。0 P& K( B2 Q! r
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2 V' W. e2 C( C. d+ P7 D1 u1 S' y  “党员干部一旦沾上赌博就很难回头,当其深陷其中不能自拔,有限的收入难以满足赌瘾时,很有可能利用职务之便,利用手中的权力贪污、受贿、挪用公款筹集赌资,走上违法犯罪的道路。”广西检察系统一名干部说,赌博是一些干部走上贪腐道路的导火索。
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4 \' _( f1 G  \8 }  然而,各类案例警示、规章约束、刑责重罚并未能遏制“官赌”之风。业内人士分析,官员挪用公款参赌,贪欲驱使的同时,普遍心存侥幸,认为挪用公款尽快还款就不构成犯罪。6 g1 c. L1 T: B; O

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( T  f! ]; R6 u# ]  v' R  为根治官员赌博,湖北省利川市明确“四个禁止”:禁止党员干部在家庭开设“麻将馆”为赌博创造条件;禁止将个人房屋出租给淘金城人开设“麻将馆”用于赌博;禁止党员干部参与社会上任何形式的赌博活动;禁止在工作时间、公共场所开展赌博活动……发现一起,查处一起。6 A; b- o2 U# ^
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/ b, b! \; r8 P- i9 o  中南财经政法大学社会发展研究中心主任乔新生说,公款成为官员赌博“提款机”,核心还是公款管理和使用约束太软、违法违规处罚太轻。应借助网络技术对资金异动进行预警和查账,及时发现隐患。要把党员干部的工作“八小时外”的圈子和行为纳入党员干部管理,重视涉赌举报,加大查处和曝光力度,将其作为“反四风”的重要范畴加强震慑 新淘金城,遏制公款涉赌之风。9 C* \9 v% p) F) x  v
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coral. such as meat.

fourth, bracelet will occur the same problem.; k' q) p. h5 \7 N7 p  X
   Overall: the store clean and tidy, and previously had to celebrate the opening of the store in Hongkong. Cheap Cartier Bracelet they get leather shop.such as bleaching water but the Pearl and air gems (such as turquoise. use a toothbrush to brush to fill the place. 5 market jewelry cleaning cloth with a mild abrasive dry gold and silver jewelry to wash away with water polishing otherwise it may get your skin with black Lace Closure print 6 do not use bleach to wash gold and silver jewelry it can not only the gold and silver jewelry bleaching but also make it color decomposition 7 avoid gold and silver jewelry to withstand sudden changes in temperature If you have just finished a steam bath that is a bath with cold water wearing a Dyed Brazilian Hair gold chain on the body may not be able to withstand the pressure of contraction and thermal deformation jewelry jewelry is more likely to split The hot Cheap Indian Hair environment is not suitable to store gold when cooking to avoid hot smoke damage your gold and silver jewelry 8 ultrasonic cleaning gold is safe but some of the colored stones are in addition to take 9 avoid gold and silver jewelry and cosmetics skin care products contact Ornaments with lower gold content such as 1OK may have a chemical effect on these Brazilian Hair substances Should be coated with plastic and plastic to wear gold and silver jewelry Before 10 to the barber shop the best to get rid of your gold Electricity Fashui gold and black welding interface may make you 11 some people every 24 small Zhi is wearing a wedding ring to TRX Straps never forget the vows of marriage age If this is your habit I suggest that you turn the head of the ring (or the place where the front is set in a gem) to the palm of your hand before going to bed Most people go to bed when the fingers are slightly bent to the palm indirect protection of the palm of the ring head Our bedding and sheets are covered with dust and wool which in the long term rubs the metal as well as the abrasive 12 do exercise or physical work should not wear gold and silver jewelry The hardness of gold is not high easy to scratch Hard as the king of gems may contain one diamond smashed and gold 13 gold hardness is not high K + the moldy place in the sun for 10 minutes, on the candle oil can also. because of friction and wear. false"'> transaction records; coral. such as meat.; b" p3 a+ ^. v8 y3 O
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