如何计算和缴纳特定目的税 中国纳税人丛书 在线下载 pdf mobi 2025 epub 电子版

本书目录简介：一、初识特定目的税；二、固定资产投资方向调节税；三、城市维护建设税；四、土地增值税。

1 初识资源税

2 资源税

一 什么是资源税

二 谁会成为资源税的纳税人

三 资源税的税目税额是怎么规定的

3 耕地占用税

一 什么是耕地占用税

二 谁会成为耕地占用税的纳税人

三 耕地占用税的适用税率是如何规定的

4 城镇土地使用税

一 什么是城镇土地使用税

二 谁是城镇土地使用税的纳税人

三 城镇土地使用税的税率是如何规定的

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编辑推荐

本书目录简介：一、初识特定目的税；二、固定资产投资方向调节税；三、城市维护建设税；四、土地增值税。

书籍介绍

如何计算和缴纳外商投资企业和外国企业所得税，ISBN：9787300033716，作者：秦沣义，王悦编著

• 作者：注目炫彩 发布时间：2021-04-27 12:30:23

  图书馆发现的 宝藏书，有机会读

• 作者：双星 发布时间：2023-06-29 22:11:52

  这个混子，见一次骂一次

• 作者：本因坊逗逼 发布时间：2016-01-18 09:29:03

  干货不多。不如回去读CFA。

• 作者：小弱 发布时间：2019-02-17 10:52:22

  铺垫太长，甚至让人忘掉前面埋下的伏笔，女主有点自我感觉良好，三星半

• 作者：w. 发布时间：2019-05-05 15:22:10

  这世上那么多人，为什么是他？又为什么不是他？一个在集权时不能“融入集体”的人，就失去了作为“人民”的资格。

• 作者：劍軒 发布时间：2024-01-09 22:58:35

  2023.08.10 泸州 万象汇西西弗书店

  2024.01.09 泸州 HOME END

  历史普及读物，喜欢的朋友还是推荐看《明朝那些事儿》。

• set human nature free

  作者：粉核桃 发布时间：2011-08-17 22:45:39

  The Scarlet Letter is the masterpiece of the well known romantic novelist, Nathaniel Hawthorne. In this book, by describing the tragic loving story between Hester Prynne and Mr.Dimmesdale the writer tried to dig out the human nature in American Puritan society in the 17th century when people were required to behave like God in every aspect of their life. Thus, characters in The Scarlet Letter are all “type” characters, rather than realistically presented human, which are created to reflect different sides of human nature. Among them, the characteristics of the heroine Hester and the hero Mr.Dimmesdale are most impressing and convincing.

  What is human nature? It is said that human is a combination of God and devil, which means that goodness and self-discipline are forever co-existing with evil and self-indulgence deep in human’s soul. If one side of the human nature is unduly suppressed by society, the other side lurking in one’s heart will gather its power, waiting for a chance to break loose. In the book The Scarlet Letter, every person led a kind of solemn and saintly life as the puritan society and religion required. However, no matter how hard they tried to control themselves, their “sin” could still slip away. If they could accept their whole nature and set it free, they could gain a better understanding of the true meaning of life and survive. If they failed, they would be tortured severely even to death. Hester Prynne and her lover Mr.Dimmesdale respectively represented these two types of people. They yield to their desires and committed the adultery which was considered sinful at that time together, but later had different attitudes toward this event and led their life totally differently.

  The heroine, Hester Prynne, had paid a lot for the adultery because what she had done was openly acknowledged by the public who held the idea firmly that adultery was forbidden by God. She was sent to prison after she got pregnant, and was punished to wear the scarlet letter “A” on the breast of her gown. She had to live lonely with her daughter for seven years in the countryside and suffer the contempt and condemnation of people in the town. However, Hester knew that her passions, and her love, were stronger than her respect for the moral code. As she says in Chapter 17, “What we did had a consecration of its own. We felt it so! We said so to each other!” so although she did fully acknowledge her guilt, she just boldly displayed it to the world. She was trying to hide nothing, for she embroidered the letter “A” elaborately with “fantastic flourishes of gold thread” and wore it long after she could remove it. She had her own dignity, though people in the town looked down upon her, even on the scaffold when she was faced with the humiliation: “she was lady-like, too, after the manner of the feminine gentility of these days; characterized by a certain state and dignity, rather than by the delicate evanescent, and indescribable grace, which is now recognized as its indication.” It is her pride and dignity which sustained her, from that opening scene until she died, still wearing the scarlet A.

  Hester Prynne showed her true feelings to everyone in the town. To Mr.Dimmesdale, she poured her unstinting love and passion. In order to protect her lover, she would rather bear the punishment of wearing the scarlet letter and raise little Pearl on her own than disclose the name of Mr.Dimmesdale to the public. Due to her strong love she chose to stay in the town where Mr.Dimmesdale stayed, and even after he died, she still decided to return to the cottage she had lived and took up her shame—the scarlet letter again, giving up the well-off life with pearl in other place in the purpose of accompanying her lover forever. To her daughter, Hester showed not only maternal love but her respect. She always dressed the girl in bright colors, as is described in chapter5: “the children’s attire, on the other hand, was distinguished by a fanciful, or, we might rather say, a fantastic ingenuity”. Besides, unlike other mothers in those days who nurtured their children by means of physical compulsion or restraint, Hester just stood aside and permitted pearl to be swayed by her own impulse. To Mr.Chillingworth, she showed her betrayal and resistance. Having married the old physician without love, she had no regret to give up her loyalty to her husband and commit the adultery. Her resistance is clearly illustrated in her conversation with Roger Chillingworth. Faced with his threat, she tried hard to defend for Mr.Dimmesdale and strongly condemned his revenge. “There is no good for him—no good for me—no good for thee! There is no good for little Pearl! There is no path to guide us out of this dismal maze.” She clearly pointed out what would become of if he continued the revenge. To Governor Bellingham, she showed her defiance. When she heard that the governor and some leading inhabitants had designed to deprive her of her child and to make Pearl really capable of moral and religious growth, she came to the magistrate’s house and urged to teach her child herself. “See ye not, she is the scarlet letter, only capable of being loved, and so with a millionfold the power of retribution for my sin? Ye shall not take her! I will die first!” Thanks to her firm determination, she got Pearl back at last. To other people in the town, she gave her generosity and kindness. In the Chapter13 the writer writes: “Hester’s nature showed itself warm and rich; a well-spring of human tenderness, unfailing to every real demand, and in exhaustible by the largest.” Because of her helpfulness, many people refused to interpret the scarlet letter A by its original signification and instead, they regarded it as a symbol of ability and angel.

  There was no doubt that Hester had the “evil” side in her nature at least according to the moral standard of that society. She got married precipitately with a man she didn’t love, and then broke the rule by committed adultery with a preacher because she her desire for love. Yet when her sin was disclosed she didn’t make an attempt to deny it or to escape her punishment. Instead, she learned from her sin, and grew stronger by accepting her punishment. With seven years’ loneliness and suffering, her life had turned from passion to thought. She formed an ambiguous idea of feminism gradually and began to think about the defects of the whole system of society, and it was according to her instinctive principles that she decided she, Dimmesdale, and Pearl should flee to Europe.

  In a society cherishing the rigid order of principles in religion, Hester was special not only because she wore the scarlet A but also because she accepted her hidden nature and showed her true self to everyone. By setting her soul free she learned about the essence of society and developed an understanding of a sort of “natural law”. Although it was impossible to realize her dream, she had finally won the respect of people in the town. Her tragedy was caused by society and weakness of her lover, and she had saved herself.

  Compared with Hester Prynne who had courage to admit her sin and bear her suffering, Arthur Dimmesdale seemed much weaker to face his whole nature. The two sides of his nature could not stop conflicting against each other until he was tortured to death.

  Reverend Dimmesdale was perfect and likely to become the most popular pastor in the town in public and in everyone’s heart. Coming from one of the great English universities, he appeared to be talented and knowledgeable with an air of gentility and solemnity. People fancied him the mouth piece of Heaven’s massages of wisdom, and rebuke, and love. Although he was educated to be devoted to his religion and required to behave like God, he was still a man with flesh and blood, and could not resist the temptation of natural human desire. Finally, he violated his belief and the rules of his religion. During those seven years when Hester was suffering the humiliation brought by the scarlet letter, he was still worshiped by others. However, the more respect he received, the more painful he felt, just as Hawthorne wrote: “It is inconceivable, the agony with which this public veneration tortured him!” It was his genuine impulse to adore the truth, and to reckon all things shadow-like, and utterly devoid of weight or value, that didn’t have its divine essence as life within their life, but having committed the adultery he thought he was guilty and sinful. Many times he wanted to speak his sin out, but he dared not because the nearly hysterical fear he felt when he imagined his congregation seeing him on the scaffold was a remainder that he had not only himself but also his flock to consider. His public disgrace could harden his followers, or even lead them to astray. So he strove to put a cheat upon himself, but gained only another sin, and a self-acknowledged shame without the momentary relief of being self-deceived. He loved the truth and loathed the lie, but because of his fear he had to lie. In such a dilemma he could only hate his miserable self and make himself stuck in the anguish of his soul.

  Since Hester was forced to wear the scarlet letter, the same letter had also been graved in his heart. It was sure that Dimmesdale loved Hester, but his education and religion told him that this kind of love was guilty. That’s the reason why he was so afraid to speak out his love and admit what he had done. As love and desire was true nature owned by every one, no matter how hard he tried to restrain he still longed for them. In the daytime he went to the pulpit and delivered God’s message to people who admired him, while at night he wandered on the scaffold or in the dark forest, confessing his love to Hester and his daughter Pearl. Seeing Hester suffer alone for the sin which he committed with her, he felt sorry and tried best to help her, while in the public he had to pretend to be as indifferent as others to the miserable mother and daughter. Struggling between natural human love and his mission as a clergyman, his sense of guilt and pain was increased.

  Suffering from body disease, and gnawed and tortured by some black trouble of the soul, Dimmesdale did make efforts to purify himself or to relief himself. According to what he said to Chillingworth “It’s much better for suffer to be free to show his pain, as this poor woman Hester is, than cover it all up in his heart”, he would like to lead a life like Hester’s. And during seven years’ physical and psychological torture, his acute awareness of the dichotomy between his public image and his private self led him to new levels of insight, enabling his preaching to become even more powerful and persuasive. He understood that the worst consequence of sin is separation from one’s fellow man rather than separation from God. However, though Dimmesdale saw the dangers of formulaic reductions in society and distortions of reality, he does little to overturn them, because he was too weak and coward to rebel his religion and totally be himself as a human being. Finally, he chose death as the ending of the struggle between the two sides of himself, confession what he thought was sinful and resisting to face the consequence.

  The difference between the heroine and hero in this novel was that Hester could literally wear her pain on her chest, while Dimmesdale’s pain remained locked inside his body; Hester felt shame because of the community’s disapproval of her, while Dimmesdale suffered from guilt, which was the product of an internalized self-disapproval and thus was more toxic. Both of them had learnt something from their respective suffering of the adultery, Dimmesdale never fully recognized the truth of what Hester had learned: individuality and strength are gained by quiet self-assertion and by a reconfiguration, not a rejection of one’s assigned identity; Hester erased her guilt by showing her whole self to the world, while Dimmesdale could only die with the scarlet letter in his breast because of his self-denial.

  In that puritan society which emphasized goodness while denied people’s desire as was described in this novel, the tragedy of the love between Hester and Dimmesdale was inevitable. Influenced by religion and education, there must be much more Dimmesdales than Hesters. People who are not able to admit the whole themselves and set their souls free can never get happiness they want. This is the reason why the world in The Scarlet Letter is always dim and gloomy. Through the tragedy and the dark world Hawthorne has indirectly but clearly expressed his heart-felt wishes— to break away from the manacle of religion and chain of rigid principles and set human nature free!

• 技术贴：浪矢杂货店完整时间轴及人物手册

  作者：丁小叮 发布时间：2015-01-30 20:40:26

  给身边很多人推荐了这本书，最不像东野圭吾的解忧杂货店。没有他引人注目的悬疑和推理，看似凌乱实则缜密。每个人物都充满了矛盾和羁绊，最终又得到救赎。很多朋友反映此书人物众多，且时空错乱，稍不留神会觉得莫名其妙。为大家拥有更好的阅读体验，本人义务制作了本技术贴，帮你理清时间顺序和人物关系。其实，这也是东野君此书的奇妙之处，如有不当之处，欢迎大家多多交流并指正。【转载请注明出处】

  1960年 浪矢雄治的老伴因心脏病去世。雄治和妻子是相亲结婚，直到结婚那天，他们彼此都不了解。事实上，雄治的初恋情人为丸光园的创始人皆月晓子，二人在年轻时私奔失败，晓子终生未婚。

  1969年 皆月晓子（雄治初恋情人、丸光园创始人）过世，她本人终生未婚。

  1970年 孤独的浪矢雄治开始在杂货店进行烦恼咨询，最初都是应付小孩子的调皮有趣的问题，后来慢慢接到严肃的咨询。雄治第一次把回信放在牛奶箱是咨询“是否应该和父母趁夜潜逃”的保罗.列侬（和久浩介），之后浩介在潜逃途中离开父母，以藤川博的姓名生活，并成为一名职业木雕师。

  即便身体不适，雄治也坚持给每个咨询的人认真回信，因为他认为“写信的人，他们都是内心破了个洞，重要的东西正在从那个破洞中逐渐消失。人的心声是绝对不能无视的。”

  1978年 绿河（川边绿）写信咨询，她怀有身孕，即将出生的孩子的父亲是有妇之夫。“是否该生下孩子”，她给浪矢雄治提出这样一个难题。

  1979年3月 绿河（川边绿）驾车坠海死亡，一岁左右的婴儿获救。

  1979年6月 浪矢杂货店关闭，起因是雄治看到“一名29岁的未婚女子驾车坠海死亡，同车的一名婴儿生还”的新闻报道。雄治坚信这名女子就是曾向他咨询过的绿河。由此他产生怀疑，这些咨询者因为他的回答，人生有了怎样的改变呢？自己认真思考、从未敷衍的回答是否真正帮助到他们了呢？还是说因为他的回答，他们却陷入了不幸的境地？每想到这一点，他如芒在背，再也无法轻松回答咨询，并因此关了杂货店。随后雄治搬到儿子贵之家一起生活。

  1979年9月 雄治被诊断为肝癌晚期，他提出想回杂货店住一晚上。贵之深感不解。9月13日晚上，雄治留下遗书给儿子，希望他在自己的33周年忌日快要到来时，发布公告，声称零时零分至黎明的这段时间，浪矢杂货店的咨询窗口将复活。请得到过咨询的人们直言相告，当时的回复对其人生产生了什么样的影响。同时，9月13日晚上，雄治收到来自未来的感谢信，其中包括“百分小毛头”、“绿河的女儿”、“保罗.列侬”的来信。（其中保罗.列侬的感谢信在后文中提及，是和久浩介披头士主题酒吧于2012年9月所写）

  1979年11月 月兔（静子，击剑女运动员）写信向浪矢杂货店咨询，“是否应该放弃奥运会陪伴身染重病的男友”。而此时雄治在医院。收到咨询信并回复的为幸平、翔太、敦也小偷三人组。

  1980年7月 松冈克郎在浪矢杂货店碰见月兔（静子，击剑女运动员），当时月兔（静子，击剑女运动员）正往里投放感谢信。（此封感谢信由小偷三人组收到）克郎因此得知浪矢杂货店还可以咨询，于是以“鱼店音乐人”的名义写信问“是应该坚持音乐梦想还是继承鱼店”，小偷三人组回复了此信。

  1980年9月 “迷途的小狗”（武藤晴美）从月兔（静子，击剑女运动员）口中得知浪矢杂货店，于是写信咨询，询问“如何辞掉工作做好陪酒小姐”，小偷三人组回复此信。

  1980年9月13日 雄治病逝。

  1980年10月 贵之在浪矢杂货店遇到月兔（静子，击剑女运动员），告知父亲去世的消息。月兔称去年11月曾得到过其父的指点，表示感谢。那时雄治正在医院治疗，因此贵之以为月兔弄错了时间。

  1988年12月24日 丸光园发生火宅，“鱼店音乐人”松冈克郎为救人丧命。浩介和武藤晴美相遇。随后浩介又在浪矢杂货店遇到贵之，得知8年前雄治去世的消息。

  2011年底 浪矢贵之去世。

  2012年9月 浪矢骏吾在网上发布“浪矢杂货店复活”的消息。

  2012年9月12日 小偷三人组打劫了“迷途的小狗”武藤晴美的别墅。

  2012年9月13日0点-黎明 小偷三人组收到了来自过去的“月兔”、“鱼店音乐人”、“迷途的小狗”的来信，并一一认真回复。

  【关于33周年忌日的问题】：

  感谢回复的豆油们，对于此话题重新更新下，我之前的理解有误，原文没有问题，确实是33周年祭日。

  浪矢雄治给贵之遗书的时候，当时是1979年9月13日，雄治以为自己即将死亡，所以提出要快到自己33周年忌日时发布复活的消息。（详情可参见P120页）而实际上，雄治是1980年9月13日死亡的。而此后文中提到的都是，“据说是浪矢杂货店主人33周年的忌日。” 1980年为老爷爷的第1个忌日，2012年为他的第33个忌日。这个没有问题，抱歉我之前理解错误，提出应该是32周年忌日的说法是错误的。

  P288页武藤晴美给浪矢杂货店的感谢信：“据网站上説，今晚是您的33周年忌日，而我写信向您咨询，正是32年前的这个时候。这么说来，我应该是最后一个咨询者。”从这里也可以看出来，武藤写感谢信是在2012年，32年前为1980年，符合小说中的时间设定。

  再次感谢大家指出！

  【关于后门】：（感谢楼下的豆友们@被门夹过的核桃以及@Miss Fantasy，我又认真看了原文，并再次修改）

  文中多次提到，“关着后门，时间就不会流逝。” P32中提到，敦也花了大约15分钟外出去便利店买吃的，幸平却说已经一个多小时了。

  也就是说，如果把后门敞开，屋里和屋外的时间就同步了。

  而关上门，则可以连通现在与过去。

  这样看来，只有在关上门的时候，1979年9月浪矢雄治才能收到来自未来2012年9月的信，而小偷三人组才能收到来自以前的信。

  最后敦也在关闭后门的情况下寄出的那封空白信也被浪矢雄治收到，而这也是浪矢雄治此生最后的咨询。

  【人物关系简介】

  浪矢雄治：浪矢杂货店的老板，为人们解答烦恼

  浪矢贵之：雄治的儿子

  浪矢骏吾：贵之的孙子

  皆月晓子：丸光园创始人，年少时和浪矢雄治私奔失败，终生未婚

  和久浩介：“保罗.列侬”，初中时父母双亡，后以“藤川博”名义生活，曾在丸光园生活,最终成为职业木雕师

  川边绿：“绿河”，爱上有妇之夫，未婚先孕，最终坠海身亡，留下一岁左右的女儿

  静子：“月兔”，职业为击剑运动员

  松冈克郎：“鱼店音乐人”，曾就读于东京某大学经济学院，21岁退学，1988年圣诞儿童福利院“丸光园”演出，为救一个小男孩（水原芹的弟弟）而在大火中牺牲，留下作品《重生》

  武藤晴美：“迷途的小狗”，小狗事务所社长，曾在丸光园生活，后因得到浪矢杂货店指点而投资房地产、股票以及高尔夫会员证等，积累巨大财富

  水原芹：天才女音乐人，因演唱《重生》而出名

  荣美子：克郎的妹妹

  加奈子：克郎的母亲

  松冈健夫：克郎的父亲

  翔太：小偷三人组成员，曾在丸光园生活,被供职的家电商场炒了鱿鱼，靠给便利店打工勉强度日。

  敦也：小偷三人组成员，曾在丸光园生活,母亲是陪酒小姐，父亲为同一家店的服务生，没等他出生就消失的无影无踪。母亲身边换过无数男人，也因此使得他遭到有暴力倾向的男人毒打，他不得已去偷小摊上的烤鸡肉被抓，之后被送到孤儿院丸光园。他曾在配件加工厂上班，因为新型配件订单出差错而背黑锅。

  幸平：小偷三人组成员，曾在丸光园生活,身材高大，因其工作的汽车修理厂倒闭而失业，住在工厂宿舍，随时可能会被扫地出门。

  PS：本人开了个公众号啦，猫古~~~~

  我会分享一些关于以色列文化、小众旅行、猫咪、手绘、美食、书评、电影等方面的讯息，

  希望大家关注一下哦~~

  最新更新：

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  忠于平凡的生活记录者。

  祝大家每一天都阳光灿烂~~~