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時間:2022-10-18 來源:本站 點擊:258次

鈦合金板廠家

 
   宋雨琦新专cos玛丽莲梦露 白裙金发风姿绰约
 
  

Shanghai vows to be hub of winter sports in east China******

SHANGHAI, Dec. 20 (Xinhua) -- In spite of being a city lacking in natural snow, Shanghai is stepping up its efforts to become a winter sports hub as China gears up for the 2022 Beijing Winter Olympics next February.。

The Shanghai stop of the FIS Cross-Country Skiing China City Tour ended last weekend, winning praise from athletes and coaches.。

The organizers adopted cutting edge snow-making technology for the event and laid a 300-meter FIS standard cross-country ski track along the Huangpu River in Yangpu District.。

Zhang Bei, leader of China's national cross-country skiing team, highly praised the competition environment.。

"Cross-country skiing events used to be held in mountainous areas covered with forest," said Zhang. "To compete in a metropolis like Shanghai is just like a fairy tale. On the waterfront of the Huangpu River, the combination of skiing and scenery is just unbelievable."

Chinese skiier Chi Chunxue, who has qualified for the Winter Olympics, was also excited to compete by the riverside.。

"It is the first time for Shanghai to hold a ski event. I am proud to be part of the first batch of participants," she said.。

According to the 14th Five-Year Plan for Shanghai's sports development, the city will play a key role in promoting winter sports in southern and eastern China.。

In addition to professional competitions, the city expects winter sports to flourish at grassroots level.。

In December 2018, Shanghai launched winter sports projects on school campuses. There are now 40 Winter Olympic model schools and 73 schools with a winter sports focus in Shanghai.。

Shanghai Jiading No.1 High School introduced ice hockey in 2019 and built a 200 square-meter rink in September 2020.。

"Compared with other sports, ice hockey is more interesting and fresh to me, so I chose to learn it without any hesitation," said Li Yifei, a student from Shanghai Jiading No.1 High School.。

Shanghai Huangpu Luwan No.1 Central Primary School cooperated with professional stadiums to offer students winter sports courses including skating, curling and snowboarding.。

According to the Shanghai Sports Bureau, as of October 2021, Shanghai has a total of 13 ice rinks, 34 indoor ski resorts and three curling venues, with various winter sports fields across 13 districts.。

"To better meet the demands of citizens, Shanghai will continue to upgrade ice and snow venues and facilitate citizens' participation in winter sports, " said Yan Jiadong, chairman of the Shanghai Ice & Snow Sports Association. Enditem。

 
  北京昨日新增本土13+2,分布情况和疫情趋势图速览
 
  

小规模纳税人季报退税怎么做账?老会计举例分享!******

原标题:小规模纳税人季报退税怎么做账?老会计举例分享!

某小规模纳税人是工业企业,企业所得税实行核定征收,应税所得率为10%,2016年第一季度销售收入合计为8万元(不含税,下同),其中1月份销售收入为5万元,2月份销售收入为2万元,3月份销售收入为1万元,如何申报增值税?

按季度申报增值税的会计处理

1月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税

2月份会计处理

借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

3月份会计处理

(1)借:应收账款

贷:主营业务收入

应交税费——应交增值税(减免税额)

(2)3月末,计算本季度销售收入是否达到免征增值税条件,如果达到免征增值税条件时,将有关应交增值税转入营业外收入。分录如下:

借: 应交税费——应交增值税

应交税费——应交增值税(减免税额)

应交税费——应交增值税(减免税额)

贷:营业外收入

(3)季度末计算企业所得税=80,000×10%×25%=2,000(元)借:所得税费用

贷:应交税费——应纳企业所得税


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