在计算甲公司 2022 年度企业所得税应纳税所得额时，准予扣除的业务招待费是 ( ) 万元。

法的适用的法律文件包括（    ）。

【背景资料】
某大型顶进箱涵工程为三孔箱涵，箱涵总跨度22m，高5m，总长度33.66m，共分三节，需穿越5条既有铁路站场线；采用钢板桩后背，箱涵前设钢刃脚，箱涵顶板上表面位于地面下0.6m，箱涵穿越处有一条自来水管需保护。地下水位于地面下3m。箱涵预制工作坑土质为粉质黏土，采用放坡开挖和真空井点降水。
项目部编制了轨道加固方案，采用轨束梁加固线路，以保障列车按正常速度行驶；制定了顶进时对桥（涵）体各部位的测量监控方案，经项目部技术负责人批准后实施。
按原进度计划，箱涵顶进在雨期前施工完成。开工后，由于工作坑施工缓慢，进度严重拖后。预制箱涵达到设计强度并已完成现场线路加固后，顶进施工已进入雨期。项目部加强了降（排）水工作后开始顶进施工。为抢进度保工期，采用轮式装载机直接开入箱涵孔内铲挖开挖面土体，控制开挖面坡度为1:0.65，钢刃脚进土50mm；根据土质确定挖土进尺为0.5m，并且在列车运营过程中连续顶进。
箱涵顶进接近正常运营的第一条线路时，遇一场大雨。第二天正在进行顶进施工时，开挖面坍塌，造成了安全事故。

【案例1背景资料】2017月，甲设计院受某生物有机肥公司的委托，对联醇法合成氨装置进行安全设计诊断。
   合成氨装置采用高压合成工艺，合成压力30.0 MPa ，主要工艺单元包括造气单元、脱硫单元、一段转化单元、二段转化单元、变换单元、脱碳单元、压缩单元 合成单元、 液氨罐区等；主要关键设备有原料气压缩机、氨压缩机、氢气压缩机、氨合成塔。
   合成甲醇装置采用低压合成法，合成压力6.0MPa ，主要工艺单元包括造气单元、脱硫单元、 段转化单元、压缩单元、合成单元、甲醇罐区等；主要关键设备有原料气压机、甲醇合成塔 经核实生产装置涉及的危险化学品最大数量为半水煤气10t，硫化0.2t ，氢气0.6t ，甲醇2.4 t ，液氨 3. 6t ；液氨罐区设计储 30 t （实际生产储量为8t）；甲醇罐区设计储量为100t（实际生产中储量为20t）。 生产装置与储罐之间设置了切断阀。 
   有关危险化学品的临界量见下表。
   
   根据以上场景，回答下列问题（1~2题为单选题，3~5题为多选题）：

甲公司对乙公司进行股票投资的相关交易或事项如下：
要求：根据上述资料，不考虑其他因素，分析回答下列小题。（答案中的金额单位用万元表示）
（1）2×20 年 1 月 1 日，甲公司以银行存款 7300 万元从非关联方取得乙公司 20%的有表决权股份，对乙公司的财务和经营政策具有重大影响。当日，乙公司所有者权益的账面价值为 40000 万元，各项可辨认资产、负债的公允价值均与其账面价值相同。本次投资前，甲公司不持有乙公司股份且与乙公司不存在关联方关系。甲公司的会计政策、会计期间与乙公司的相同。
（2）2×20 年度乙公司实现净利润 6000 万元，资本公积增加 400 万元。
（3）2×21 年 4 月 1 日，乙公司宣告分派现金股利 1000 万元，2×21 年 4 月 10 日，甲公司按其持股比例收到乙公司发放的现金股利并存入银行。
（4）2021 年 5 月 10 日，甲公司将持有的乙公司的全部股权对外出售，取得价款 10000 万元。
4. 根据资料（3）以下选项中对乙公司宣告分派现金股利时，甲公司的会计处理表述正确的有（ ）。

甲公司的下列支出中，在计算年度企业所得税应纳税所得额时，不得扣除的是(    )。

在人民法院开庭审理案件的过程中，有权申请重新鉴定的有（     ）。

Shakespeare’s lifetime was coincident with a period of extraordinary activity and achievement in the drama. (46) By the date of his birth Europe was witnessing the passing of the religious drama, and the creation of new forms under the incentive of classical tragedy and comedy. These new forms were at first mainly written by scholars and performed by amateurs, but in England, as everywhere else in western Europe, the growth of a class of professional actors was threatening to make the drama popular, whether it should be new or old, classical or medieval, literary or farcical. Court, school, organizations of amateurs, and the traveling actors were all rivals in supplying a widespread desire for dramatic entertainment; and (47) no boy who went to a grammar school could be ignorant that the drama was a form of literature which gave glory to Greece and Rome and might yet bring honor to England.

When Shakespeare was twelve years old the first public playhouse was built in London. For a time literature showed no interest in this public stage. Plays aiming at literary distinction were written for schools or court, or for the choir boys of St. Paul’s and the royal chapel, who, however, gave plays in public as well as at court. (48) But the professional companies prospered in their permanent theaters, and university men with literary ambitions were quick to turn to these theaters as offering a means of livelihood. By the time that Shakespeare was twenty-five, Lyly, Peele, and Greene had made comedies that were at once popular and literary; Kyd had written a tragedy that crowded the pit; and Marlowe had brought poetry and genius to triumph on the common stage--where they had played no part since the death of Euripides. (49) A native literary drama had been created, its alliance with the public playhouses established, and at least some of its great traditions had been begun.

The development of the Elizabethan drama for the next twenty-five years is of exceptional interest to students of literary history, for in this brief period we may trace the beginning, growth, blossoming, and decay of many kinds of plays, and of many great careers. We are amazed today at the mere number of plays produced, as well as by the number of dramatists writing at the same time for this London of two hundred thousand inhabitants. (50) To realize how great was the dramatic activity, we must remember further that hosts of plays have been lost, and that probably there is no author of note whose entire work has survived.

某新建机场灯光系统施工，其中跑道边灯安装示意图如下。

图一跑道边灯安装示意图

某机电安装公司项目部承建的雨水管道工程管线总长为1000m，采用直径为600mm的混凝土管，柔性接口;每50m设检查井一座。管底位于距地表下4m，无地下水，采用挖掘机开槽施工。
该项目部根据建设单位对工期的要求编制了施工进度计划。编制计划时，项目部使用的指标见下表。
考虑管材进场的连续性和人力资源的合理安排，在编制进度计划时作了以下部署：①挖土5d后开始下管、安管工作；②下管、安管200m后砌筑检查井；③检查井砌筑后，按四个井段为一组(200m)对沟槽回填。
项目部编制的施工进度计划如下（只给出部分内容）：

工程实施过程中，挖土施工10d后遇雨，停工10d。项目部决定在下管、安管工序采取措施，确保按原计划工期完成。

【背景资料】某大型矿井采用立井开拓方式，主井直径6.0m，井深890m；副井直径7.0m，井深850m；设计巷道断面较大，井底装载硐室在主井车场水平以下。
建设单位提供的地质资料中，基岩段涌水量小于10m³/h。施工单位经建设单位同意安排主井比副井提前3个月开工，装载硐室随井筒同时施工；主井进行临时改绞，用临时罐笼提升。
实际施工中，副井施工较顺利，预计可按时到底。主井地面预注浆效果较差，施工的涌水量达65m³/h。施工单位通过增加排水设备，强行通过了含水层。由于涌水影响，预计主井将比副井滞后2.5个月到底。主、副井短路贯通需2个月。经研究，决定临时改绞的方案不变。