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5 класс стр 7 #5.
ЗАДАНИЕ: Найди значение выражения, вынося за скобки общий множитель:
А) 83×17+27×17=...
Б)98×15-48×15=...
Пожалуйста напишите вынося за скобки)-
Предмет:
Математика -
Автор:
bud8p4a - 6 лет назад
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Ответы 1
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a) 17(83+27)=17*110=1870b)15(98-48)=15*50=750
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Автор:
adityaf68s - 6 лет назад
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1. Types of tax From a domestic perspective, taxation on donation and inheritance is regulated at state and municipal levels. Rates might vary depending on the location where the transaction is concluded. As a general rule, the (law of the place) principle should regulate transactions involving real states’ rights, but Brazilian courts should keep exclusive jurisdiction to conduct the estate proceedings and to distribute the deceased’s assets located in Brazil. The Brazilian system does not discriminate against national and foreign property owners who are members of different religions or nationalities or any foreigners who do not reside in Brazil.
1.1 Inheritance tax State tax on causa mortis wealth transfer and donation (ITCMD)
Heritage rights should be exempted from income taxation in the country of residence. However, state tax on causa mortis wealth transfer (ITCMD) should be enforceable to surviving family members residing in Brazil or to the donee. The ITCMD is a state tax on transfers of goods on death-related inventories or donations (in case of living individuals), which is payable on movable and immovable property (e.g., real estate or cash lump sums). Nevertheless, it is important to note that the maximum applicable rate is capped at 8%. Tax assessment The procedures, deadlines and rates vary between the Brazilian states and cities. For a general overview, we have listed below information about São Paulo and Rio de Janeiro. In São Paulo, ITCMD should levy:
• Causa mortis transfers: Tax should be paid within 30 days after the decision that ratifies the calculation or after the order that determines its payment, since this term does not exceed 180 days from the start of the succession process
• Gift transfers: Tax should be collected before the conclusion of the act or contract. In the case of sharing or division of common property, when due, the tax is paid within 15 days of decision res judicata or prior to the issuance of the notary registration.
• Transfers made in accordance to judicial order, due to court decision or outside the state: tax should be paid within 30 days from the term signature date, the decision res judicata or the conclusion of the act or contract. In Rio de Janeiro, ITCMD should levy:
• Causa mortis transfers: Tax should be paid within 60 days after the decision that ratifies the calculation.
• Temporary succession: 6 months after the sentence has been handed down to determine their openness.
• In the donation of property or rights relating to it, if its donation instrument is drawn up in another state, the ITCMD must be paid before the presentation to the public registry jurisdiction within the territory of Rio de Janeiro. Determination of the tax basis The tax legislation of the 27 federal states (including the Federal District) contains specific provisions on the valuation of assets transferred as well as on tax rates to apply. Reference needs to be made to the local cantonal rules in any particular case.
1.2 Gift tax
Please refer to the inheritance tax topic.
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