"1" continuing education

1 answer b

Explain that the Enterprise Income Tax Law of People's Republic of China (PRC) was adopted by the Fifth Session of the Tenth National People's Congress of People's Republic of China (PRC) on March 16, 2007, and is hereby promulgated, and will come into force on March 10/6, 2008.

2 answer c

Explain that Article 18 of the Enterprise Income Tax Law stipulates that losses incurred by an enterprise in a tax year are allowed to be carried forward to the next year, and the income of the next year is used to make up for them, but the longest carrying-forward period shall not exceed five years.

3 answer d

Explain that Article 9 of the Enterprise Income Tax Law stipulates that the public welfare donation expenses incurred by an enterprise within 65,438+02% of the total annual profit are allowed to be deducted when calculating the taxable income.

4 answer b

Explain that Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that employees' welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries.

5 answer a

Explain Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law: Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by an enterprise shall be deducted if they do not exceed 15% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

6 answer d

Article 60 Unless otherwise stipulated by the competent departments of finance and taxation, the minimum period for calculating the depreciation of fixed assets is as follows:

(a) houses and buildings, for 20 years;

(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

(3) Appliances, tools and furniture. 5 years related to production and business activities;

(4) Four years for vehicles other than airplanes, trains and ships;

(five) electronic equipment, for 3 years.

7 answer a

Explain the provisions of Article 11 of the Enterprise Income Tax Law: When calculating taxable income, it is allowed to deduct the depreciation of fixed assets calculated by the enterprise according to the regulations.

The following fixed assets shall not be depreciated:

(1) Fixed assets other than houses and buildings that have not been put into use;

(2) Fixed assets leased by way of operating lease;

(3) Fixed assets leased by means of financial leasing;

(4) Fixed assets that have been fully depreciated and still continue to be used;

(5) Fixed assets unrelated to business activities;

(6) Land separately priced and accounted for as fixed assets;

(seven) other fixed assets that cannot be deducted from depreciation.

8 answer c

Explain that Article 69 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the expenditure on major repairs of fixed assets mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time:

(a) the repair cost reaches more than 50% of tax basis when the fixed assets are purchased;

(two) the service life of fixed assets is extended for more than 2 years after repair.

The expenses stipulated in Item (3) of Article 13 of the Enterprise Income Tax Law shall be amortized by stages according to the service life of the fixed assets.

9 answer b

Explain the provisions of Article 97 of the Implementation Regulations of the Enterprise Income Tax Law: Deduction of taxable income mentioned in Article 31 of the Enterprise Income Tax Law means that if a venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than two years, it can deduct the taxable income of the venture capital enterprise according to 70% of its investment in the year when it has held equity for two years; If the deduction is insufficient in the current year, it can be carried forward in future tax years.

10 answer b

Explain that Article 31 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the tax mentioned in Article 8 of the Enterprise Income Tax Law refers to all kinds of taxes and surcharges that can be deducted except enterprise income tax and value-added tax.

(2) There are not enough credits for continuing education within five years.

hello

It is best to complete all the credits within the prescribed academic system in order to graduate smoothly.

If you haven't finished reading it, take credits quickly.

I hope my answer is helpful to you.

There are several ways to improve academic qualifications.

1, self-study exam (self-study exam)

The higher education self-study exam is referred to as "self-study exam". Usually, what we call "self-taught examination" refers to obtaining a diploma through self-taught examination. The way to obtain academic diplomas through self-study examination is relatively free, and there is no need to take the national unified entrance examination. After the local self-study examination committee initiated the application for academic qualifications and selected a good major, it will conduct self-study according to the curriculum arrangement. Every exam is a national exam, and every subject they pass can get a single certificate. After all the courses of this major are passed (the graduation time needs to be controlled freely), all the single-subject certificates can be converted into graduation certificates. The graduation certificate shall be jointly sealed by the examiners and the self-study examination committee (marked "Higher Education Self-study Examination"). Students who have graduated from the self-study exam can apply for a bachelor's degree (marked "adult education") if they have achieved the required results through thesis defense and degree English exam and meet the requirements for degree application.

Because of the difficulty of unified examination, it is difficult to guarantee the passing rate by self-study, so students who generally choose to obtain diplomas through self-study examination choose aid institutions.

3. Distance education

A learning form of teaching by modern multimedia means. Recruiting students twice a year, you need to take the entrance examination of the examiner's independent proposition. After passing the exam, I will enter school in March in spring and 65438+ 10 in June in autumn. Online learning, online homework and online exams are conducted through online personal space. A few courses of special majors need face-to-face lectures and on-site examinations. The academic system is generally 2.5 years. After all students pass the examination, they will be awarded university diplomas and degree certificates.

4. TV University (National Open University)

Based on the Central Radio and TV University and local radio and TV universities, supported by modern information technology, the school-running network covers urban and rural areas in a three-dimensional way, with equal emphasis on academic education and non-academic education, and is open to all members of society, thus establishing a new university without walls, namely the National Open University. Provide more flexible, convenient, fair and open learning methods and multi-level and diversified educational services for members of society, and make positive contributions to building a learning society and a strong country in education and human resources.

(4) What are the five measures to achieve educational goals?

Yingsheng observation

1. Fully implement quality education, deepen comprehensive reform in the field of education, focus on improving the quality of education and cultivate students' innovative spirit.

To fully implement quality education, we must effectively improve the quality of education. To improve the quality of education, we must first ensure the implementation of teachers' teaching quality at a high level; Secondly, let students experience the happiness of reality while laying a solid foundation for development; Secondly, while improving the academic level, we should pay more attention to cultivating students' positive feelings, broad interests, innovative spirit and practical ability.

2. Run preschool education well, develop nine-year compulsory education in a balanced way, basically popularize high school education, accelerate the development of modern vocational education, promote the connotative development of higher education, actively develop continuing education, and improve the lifelong education system.

Preschool education, as its name implies, is the education of preschool children, laying the foundation for children's lifelong learning and personal development. Children are the future and hope of the motherland, and childhood is the most basic stage of learning knowledge in one's life, so we must seize the important link of preschool education.

"Balanced development of nine-year compulsory education", nine-year compulsory education is the foundation of education, educational equity is the foundation of social equity, and balanced development of compulsory education is the key to realize educational equity. As a public product, the balanced development of compulsory education is a problem related to thousands of households and the overall situation of education, and it is also a long-standing problem with the development of compulsory education. With the development of economy and social progress, people will have new goals and requirements for balanced development. Facing the long-term, complex and arduous systematic project of balanced development, it is necessary for the whole society to actively participate while shouldering the heavy responsibility, form the concept that the whole society pays attention to the balanced development of education, create a good atmosphere for the balanced development of compulsory education, and jointly promote the balanced development of compulsory education and even the whole education cause.

"Popularizing high school education", high school education is a critical period for students' personality formation and independent development, which is of special significance for improving national quality and cultivating innovative talents.

"Accelerate the development of modern vocational education", which shoulders the heavy responsibility of cultivating hundreds of millions of high-quality workers and is an important foundation for China's economic and social development. With the rapid development of economy and the rise of emerging industries, higher requirements are put forward for the quantity and quality of front-line workers, and skilled talents in all walks of life in China are quite scarce. Therefore, to solve this contradiction, we must speed up the development of modern vocational education.

"Promoting the connotative development of higher education" is of great and far-reaching significance for comprehensively improving the quality of higher education and promoting the scientific development of higher education. Extensional development pays attention to the growth of quantity and scale, while connotative development pays attention to the improvement of quality and efficiency while emphasizing development. In order to give full play to the four functions of talent cultivation, scientific research, social service and cultural inheritance and innovation, higher education must run through all aspects of higher education and unswervingly follow the connotative development path with quality improvement as the core.

"Actively developing continuing education" is an education after school education and an important part of China's education system. Continuing education has the advantages of various types and flexible forms, which can better solve the contradiction between the demand for diversified talents and the lack of education and training ability in economic and social development, and the people's expectation for good education and the relative shortage of resources. Multi-level and multi-type continuing education, such as academic degree compensation, job skills training and leisure culture education, has trained a large number of talents for the country's socialist modernization, played a positive role in improving the comprehensive quality of the majority of social members, met the needs of lifelong learning, and has become an important part of the construction of lifelong education system in China.

3. Vigorously promote educational equity, rationally allocate educational resources, focus on rural areas, remote areas, poverty-stricken areas and ethnic minority areas, support special education, improve the level of financial assistance for students with financial difficulties in families, actively promote equal education for children of migrant workers, and make every child a useful talent.

Vigorously promote educational equity, rationally allocate educational resources, bring urban and rural areas into a unified educational development system, and form an integrated urban-rural development pattern as soon as possible. Cities should feed back the countryside, and high-quality schools should support weak schools. Educational resources should be tilted towards rural, remote, poor and ethnic minority areas. Developed areas and high-quality schools cannot only pay attention to individuals and ignore the overall situation. We should focus on the overall development and look at the improvement of the overall level of education in the long run through the quality curve. Only in this way can we promote educational equity, narrow the gap between urban and rural education, and let every child enjoy reasonably allocated educational resources, receive equal and high-quality education, and become a useful talent in society.

4. Encourage and guide social forces to set up education.

Encouraging and guiding social forces to set up education is of positive and long-term significance for encouraging the vigorous development of education. The first private junior high school in our district and Xingguo junior high school are both run by social forces, with strong hardware construction and strong teachers, which have become the two junior high schools with the strongest comprehensive strength in Chang 'an District. It fills the gap that there are no famous schools in junior high schools in Chang 'an District, and also sets an example for other schools and broadens the concept of academic research. The establishment of education by social forces not only enriches the structural system of education, but also embodies the diversification of education, which is of positive and far-reaching significance to promoting the development of education in the whole society.

5, strengthen the construction of teachers, improve the level of teachers' morality and professional ability, and enhance teachers' sense of honor and responsibility in teaching and educating people.

School education emphasizes people-oriented, that is, "teacher-oriented, student-centered". Teacher-oriented means fully relying on teachers as the main body of running a school, giving full play to teachers' leading role in education and teaching, paying attention to stimulating teachers' enthusiasm and creativity, and making the school full of vitality and vitality. Taking students as the center means paying attention to and devoting to the all-round development of students from the perspective of being conducive to their growth. Promote teachers' concept to keep pace with the times, and adapt teaching business to the requirements of teaching reform. Schools should always do a good job in the construction of teachers, focus on school-based training, and guide teachers to practice their internal strength, improve their own quality and improve the quality of education and teaching through theoretical enrichment, scientific research, communication improvement and internship. Only by doing a good job in the construction of teachers can we educate students well and provide a strong guarantee for running a satisfactory education for the people.

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After obtaining the certificate, the five members of the building will be reviewed every two years, and the due date will be registered with the building office 30-40 days in advance to avoid expiration. After reading the continuing education, five members in the building will be awarded the continuing education certificate after passing the examination.

The materials required for the annual review of the five members are: the qualification certificates (originals) of the six members of the Ministry of Housing and Urban-Rural Development, their ID cards and scanned photos.

The way and class requirements for building five members to participate in continuing education: continuing education is carried out by combining centralized full-time and self-study. Each centralized off-the-job training time shall not be less than 40 hours, including 4 hours of examination time.

Certification of continuing education examination for five construction engineers: in the continuing education and training examination, all construction engineer training institutions are responsible for reporting the examination papers and results to the professional qualification examination and certification office of the hall for the record. After passing the examination, the class-running unit shall be responsible for the registration and cataloging, and go to the Office of Vocational Qualification Examination and Certification of the Office to handle the Certificate of Completion of Hubei Construction Vocational Qualification Training, and verify the post certificates of five staff members according to relevant regulations.

Requirements for the continuing education of five members in the construction industry: the personnel and education departments of the municipal, state and municipal construction committees (construction bureaus) should quickly convey the spirit of the notice to relevant departments and enterprises in the construction industry and actively organize its implementation.

(5) What are the forms of continuing education for extended reading?

Countermeasures to solve the problem of continuing education

1. Raise awareness and innovate ideas. With the great progress of science and technology and economy, people's mode of production and lifestyle are undergoing profound changes. The future competition is the competition of strength, and the key of strength lies in science and technology, the key of science and technology lies in talents, and the cultivation of talents lies in education.

2. Optimize the curriculum and broaden the knowledge structure. In the course setting, we should implement the principle of "applying what we have learned", give up low-level skills and basic knowledge training, design teaching content around the improvement of ability or pertinence, and improve the overall quality of professional and technical personnel and the contribution rate of science and technology through continuing education.

3. Strict management and effective supervision. The urgent task of innovating continuing education is to establish a management system and an operating mechanism that is in line with the laws of the market and education, and fully mobilize the enthusiasm of training schools to run schools independently and professional and technical personnel to learn.

Network continuing education

Five members of network construction

Lu's certificate of continuing education has been completed for five years. Where to continue studying and when to study?

If you have a unit, the unit will inform you.

If there is no unit, you don't need to receive continuing education.

  1

A licensed pharmacist will be issued a licensed pharmacist license regardless of whether the licensed pharmacist license is registered or not.

Continuing education of licensed pharmacists is one of the necessary conditions for re-registration. The forms of continuing education include online teaching, face-to-face teaching and correspondence, and you can participate in continuing education through one of them.

Online education can be conducted in the Provincial Pharmacists Association or the Chinese Pharmacists Association (pharmacists help mobile phones).

All licensed pharmacists need to take the continuing education and training exam. Face-to-face lectures in individual regions do not require examinations. I hope it can help you meet, please adopt it.

What's the difference between "Ba" and "Self-taught TV University"?

Unified recruitment belongs to ordinary higher education, with the highest gold content, and it is also everyone's first choice.

As for adult higher education, which one is better? The answer to this question varies from person to person. If you want to get your diploma quickly, you can choose TV University. If you really want to learn knowledge and your academic qualifications are not discriminated against, you can choose to take the exam yourself.

The following is a comparison from eight aspects. After reading it, you are sure to get the answer about which one to choose:

1. Compared with adult colleges, enrollment colleges can be divided into ordinary colleges, independent adult colleges such as amateur universities, staff universities, radio and television universities, management cadre colleges, education colleges, etc. In recent years, private colleges and independent secondary colleges have been added.

Self-taught exams are mainly conducted by ordinary colleges and universities, and examiner schools or social force training institutions provide self-taught training.

The enrollment institutions of RTVU are Central RTVU and independent RTVU in all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

The enrollment colleges of online education are 68 ordinary colleges and universities approved by the state with the qualification of distance online education. Some schools' online education and adult education belong to continuing education colleges, and some have established online education colleges separately.

When choosing to apply for various colleges and universities, we must know whether they have nationally recognized academic qualifications.

Second, the enrollment targets are compared with adult college entrance examination, online universities and radio and television universities. The enrollment scope includes on-the-job personnel, employees and other social personnel. Generally speaking, those who apply for a junior college or undergraduate course at the starting point of high school must obtain a diploma from an ordinary high school, a secondary specialized school or a vocational and technical school or equivalent. Those who apply for the starting point of junior college should have a junior college degree or above in national education series.

Adult college entrance examination mainly recruits local registered students, and foreign students can study by correspondence and must take the unified examination.

Due to the advantages of its own teaching methods, online universities have no geographical restrictions on the scope of enrollment.

Candidates who take the self-taught examination are not limited by gender, age, nationality, race and education level, and belong to completely open education. Anyone can sign up for the self-study exam, there is no admission requirement, and there is no need for the joint exam.

Three. Comparison of learning styles There are three main learning styles in adult college entrance examination: full-time and amateur, and correspondence. At present, most of them are amateurs and correspondence students in Hunan Province.

Self-study includes full-time self-study, long-term self-study and short-term self-study. Full-time self-study examination is suitable for fresh high school graduates who have not been admitted to junior college or junior college; Long-term self-study examination and short-term self-study examination are suitable for college students and social workers.

There are two ways to teach online education. One is to teach online through the Internet, where students can browse classes, finish homework, ask questions and communicate through BBS, and the other is to teach face to face. Many international students who want to enter their favorite universities can complete their studies by applying for online colleges and receiving distance teaching.

Four. The entrance examination for adult higher education is a national unified entrance examination, which is selected by the school according to the examination results and held once a year for+10 in June, 5438.

There is no joint exam for the self-study exam. Candidates take a single subject exam and pass one subject. When all the subjects required by the major are qualified, academic certificates will be issued. There are two exams in April and June each year, 65438+ 10. Candidates can choose the exam subjects according to their personal situation.

RTVU doesn't need exams, as long as it has relevant academic qualifications, it can enroll.

Online education universities in colleges and universities can register as long as they have relevant qualifications.

Generally speaking, the self-study exam is "lenient and strict" and there is no entrance threshold; However, the adult college entrance examination requires a pre-entrance examination. RTVU and online education don't need entrance examination, and online education universities are independently tested by various enrollment institutions.

Verb (verb's abbreviation) The study time of adult college entrance examination is different according to the enrollment level, specialty and learning style. It takes two and a half years to take the college and undergraduate courses, and five years to take the college courses.

Self-study placement, cumulative credits, and finally get a diploma, not limited by the semester and academic year system. You can apply for the exam every April 65438+ 10, and you can apply for up to 6 subjects at a time. There is no limit to the number of years of study. Candidates can finish the exam in one and a half years, almost two and a half years, if they take the exam quickly. The speed of graduation depends on the personal ability of the candidates and the difficulty of the chosen major.

Online education is similar to adult education, which usually takes two and a half years or five years, depending on the reported level.

The cost of learning intransitive verbs is higher than that of taking the adult college entrance examination. The tuition fee in public schools is generally about 3,500 yuan per academic year, which is higher in first-class schools.

At present, the cost of the senior high school entrance examination is similar to that of the short-term self-study examination, while the cost of the senior high school entrance examination is basically the same as that of the short-term self-study examination. Although the joint entrance examination lasted for two and a half years, the joint entrance examination was only required once, and all subjects of the short-term self-study examination had to be submitted to the examination department, so the two were almost the same.

The fees of online education universities are generally calculated according to credits, and different schools charge different fees. Generally, one credit is about 100 yuan. If you choose a major that requires more than 80 credits, the tuition fee is about 10000 yuan. At present, the cost of applying for online education in other provinces in Hunan is about 1000 to about 2,000 yuan, which is more than the annual fee, and it will cost about 9,000 yuan after graduation.

If it is a long-term self-study exam, you only need to pay the exam fee and registration fee, and the exam fee is a subject in 48 yuan, so the economic cost you need to pay is very low. Based on the self-taught college, if 16 course is offered and all courses are passed at one time, the basic cost from registration to graduation is about 1000 to 2000 yuan.

Seven. Compared with the academic certificates recognized by the state, the certificate of gold content is issued by adult college entrance examination, self-study examination, TV university and online education. Graduation certificate graduates are treated the same as similar graduates in ordinary colleges and universities, and they can all take postgraduate examinations, civil service examinations and judicial examinations. Anyone who meets the relevant conditions can apply for a bachelor's degree.

However, there are still some differences in the validity of the four certificates. Self-taught examination is the most recognized, because it is the most difficult to obtain academic certificates, and it will not be discriminated against in job hunting. At present, 26 foreign countries, such as the United States, Britain and Japan, recognize the diploma of self-taught higher education examination in China.

For online education candidates, although the gold content of academic qualifications is very low, they pay more attention to the famous brands and professional strength that online education institutions rely on. The majors offered by online colleges in many colleges and universities are the key majors of the school.

8. Comparison of difficulty and difficulty Among the four, the self-taught examination is the most difficult, but the degree of self-taught examination is absolutely glittering, and the learning ability of every self-taught graduate is absolutely not worthy of those who have passed the examination, online education and TV University.

10 has only one entrance exam every year, which is very difficult, requires a low score line and has many bonus points policies. Basically, even if there is no foundation, you can successfully enroll under the guidance of the applicants. Pay attention to review and test according to the instructor's method, and the pass rate is 100%.

Online education does not require exams, and it is the lowest in the difficulty of admission, process and graduation! Spend more money to get a beautiful diploma, although it is useless.