城建税是增值税的附加税，计算应交城建税应该根据增值税的7%计提。()

月末企业计算应交所得税应该根据利润总额乘以所得税税率25%即可。() 点击查看答案&解析

As with many a grown-up sporting star, the first hint of greatness came at an early age for Lewis Hamilton. As an eight-year-old at his first kart race, he charged 'more like a mature driver than a novice', remembers Martin Hines, owner of the Zip Kart racing company. Scything his way through the field just outside London, Hamilton had a confident style. that seemed different from normal rookies, Hines says. 'There was a little spark about him'. Now 22, and in his debut season in Formula One—he became the first black driver to make it onto the grid in motor racing's blue-ribbon championship.His success and profile that have earned young Hamilton comparisons with other sporting greats. His color—Hamilton's grandfather came to Britain from Grenada in the 50s—and the positive influence of his father, Anthony, have drawn parallels with Tiger Woods. Hamilton acknowledges that his participation could stoke interest among ethnic groups who may not be into the sport now. 'Hopefully people that can relate to me will see that it's possible and also try to get into the sport', he told the BBC. Moreover, his youth, good looks and wholesome image are also likely to get marketers fired up.Countless more karting titles followed before 2001. He 'made seasoned drivers look silly', says Tony Shaw, Hamilton's then team manager at Manor Motorsport. Hamilton's raw, natural speed and canny race craft nudged him closer to the big leagues. Hamilton's 'understanding of when and where to overtake and how to take advantage of a situation is very advanced', Shaw says. 点击查看答案