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计算题
1、康康歌舞厅是一家大型娱乐场所,每月点歌等收入50万元左右,组织歌舞表演收入150万元左右,提供水酒烟等商品收入50万元左右,歌舞城总营业额合计250万元左右其水酒烟等商品销售收入占总营业额不足50%,统一缴纳营业税请进行税收筹划(本题6分方案一2分,方案二2分,结论及依据2分)(提示歌舞厅营业税率为20%方案一未进行筹划方案二歌舞城将销售水酒烟的部门独立成一家独立核算的小型超市,将组织歌舞表演的部门独立成一家独立核算的文艺公司超市属小规模纳税人)答方案一应纳税额(50+150+50)*20%=
50.00方案二应纳营业税税额50*20%+150*3%=
14.5应纳增值税税额50*4%=2应纳税额合计
14.5+2=
16.
52、大星科技公司主要提供证券实时行情的服务,所销售的信息接收机每台2400元不含税,安装调试费每次800元,服务费每年800元该公司预计2007年9月份可以安装500台该项业务属于混合销售行为,接收机的销售额占到总销售额的60%请进行税收筹划(本题6分方案一2分,方案二2分,结论及依据2分)(提示方案一未进行税收筹划方案二销售经理提出了一项促销建议,增加了信息服务的内容,不仅包括证券信息,将外汇、期货、餐饮、旅游、打折商品均纳入提供的信息范围,同时提高年服务费为2400元,安装调试费仍为800元,但信息接收机由于生产厂商增多,竞争激烈而将为每台800元这样,营业税应税劳务销售额占到总销售额的80%)答方案一增值税销项税额(2400+800+800)*17%*500=
340000.00假定信息接收机是按进价卖出,则进项税为2400*17%*500=
204000.00应纳增值税税额为340000-204000=
136000.00方案二应纳税额合计(800+800+2400)*5%*500=100000筹划比未筹划节税136000-100000=36000元可见,即使增值税进项税能够按最高可能抵扣缴纳增值税的负担也高于营业税,原因在于服务部分无进项税抵扣,要按17%缴税故方案二较好
3、红星汽车有限公司,既生产税率为12%的小汽车,又生产税率为20%的小汽车2009年销售额合计8000万元,企业未分开核算,按20%的税率计交了消费税请进行纳税筹划(提示方案一为合并核算;方案二为分开核算,分开核算时可自行设定不同税率下的营业额)(本题6分方案一2分,方案二2分,结论及依据2分)答合并核算时应纳的消费税8000*20%=
1600.00分开核算时税率12%的小汽车应纳消费税额4000*12%=
480.00税率20%的小汽车应纳消费税额4000*20%=
800.00应纳消费税额合计480+800=
1280.00分别核算比合并核算节税1800-1280=
520.00决策依据兼营不同税率应税消费品,应当分别核算,否则将从高适用税率决策结论进行税收筹划比未进行节税50-
16.5=
33.5万元故方案二比较好.
4、福建三明固特汽车轮胎有限公司主要生产和销售各类型的汽车轮胎,其公司地址为三明闽江路22号,法定代表人为张富来,其税号为350402220968667,适用的企业所得税税率为25%该企业实行查账征收方式纳税,据实预缴(本题12分,数据每空1分、时间和签名合计1分)相关资料 第三季度 本年累计营业收入
18300000.00
59300000.00营业成本
16800000.00
54500000.00利润总额
1200000.00
4500000.00根据上述资料,2008年10月9日办理第三季度企业所得税纳税申报四.简答题
1、什么是税收筹划?税收筹划的特点有哪些?(7分)答案纳税筹划是指在保障国家利益的前提下,在税法允许的范围内,在纳税义务发生之前通过对投资、经营、理财等进行周密筹划,实现纳税最小化、企业价值最大化的一种经济行为税收筹划具有合法性、筹划性、整体性、目的性、专业性和风险性等特点
2、简述土地增值税的筹划方法(7分)答案土地增值税的筹划方法如下
(1)利用分设公司的方式进行筹划---拆分增值额控制增值率;当前我国土地增值税采用的是四级超率累进税率,即转让房地产的收入越高,其增值率越高,适用的税率就越高,缴纳税款就越多因此,纳税人在销售过程中,可以考虑增加销售环节,将高增值额分解成低增值额,通过这种方式,可以将高增值率调节到低增值率范围来有效降低土地增值税税率在实际操作中,房地产企业可以单独成立销售公司,将增值额在两公司之间进行调整,来降低税率
(2)巧用扣除项目进行筹划---借款利息扣除方法的运用《土地增值税暂行条例实施细则》关于房地产开发费用中的利息支出做了明确规定,房地产企业在实际筹划中,要根据自身资本结构特点,选择最优的扣除方法如果资产负债率较高,外借资金比例较大,利息费用比重较大,应该选择据实扣除的方法,反之,限额扣除的方法更有利
(3)利用税收优惠政策进行筹划---利用普通标准住宅起征点《土地增值税暂行条例实施细则》关于建造普通标准住宅的税收优惠政策如下增值额未超过扣除项目金额20%的,免征他的增值税;如果超过20%的,应就其全部增值额按规定计税因此,对于开发普通住宅的房地产企业在确定销售价格时,要充分考虑提高售价带来的收益与多缴税款或减少收入与少缴税款之间做出比较,做出最优筹划方案
3、简述营业税转嫁式筹划的方法?(8分)答案进行营业税税负转嫁可以从三个方面入手
(1)企业与企业之间进行转嫁假设甲企业为一服务业,若其营业状况不佳,则很难通过服务将营业税转嫁给接受服务的消费者,而只能千方百计地将税负转嫁给卖者,以减轻自己的税收负担
(2)企业与个人之间进行转嫁以上述甲企业为例,若甲企业营业状况相当好,消费者也愿意在此消费,则甲企业就具备了前转的条件,即将营业税转嫁给消费者,由众多的消费者共同承担但甲企业应掌握好提价的幅度,若提价幅度过大,可能伤害消费者的积极性,反而降低了营业利润,得不偿失,若提价幅度过小,则转嫁效果不明显
(3)企业内部转嫁仍以甲企业为例,甲企业可以通过提高服务质量、降低营业成本等手段来自我消化所承担的税收,这样,也就不至于影响整个经济过程的运行 企业在进行营业税转嫁筹划时,应同时考虑三种不同的转嫁方式,并结合自身的特点,选择适合自己的转嫁方式
4、某大型国有企业简称A企业因产品转型、企业改制,造成部分房产主要是仓库闲置,下岗失业人员增加,为了盘活资产,增加效益,该企业准备对闲置的房产进行经营该企业的基本情况为闲置房产建于1970年,原值3000万元现在市场价也在3000万元左右,使用年限40年,无残值,年折旧75万元;对闲置的房产进行整修,组织下岗失业人员进行物业管理,管理成本50万元/年;物流公司B拟租赁该房产,作为物流周转、仓储货物之用为了便于分析,不考虑其他经营业务、资金时间价值及其他税种的影响,A企业城建税税率7%,教育费附加为3%A企业拟采用经营方式对物流公司B出租,合同为1000万元/年纳税合计=55+120+231=406万元根据提供的资料,为A企业设计纳税筹划方案(8分)答案方案一建议A企业将租赁合同分解为租赁和物业管理服务两项合同,租赁合同金额800万元/年,物业管理服务合同金额200万元/年 方案二B公司在接受A企业物业管理服务的同时,还招聘人员对仓储的货物进行收发保管,一年另支付收发保管费50万元A企业从物业管理人员中抽调部分精干人员加强对B公司仓储货物知识的学习,对B公司的货物进行全方位的仓储保管服务请您删除一下内容,O∩_∩O谢谢!!!2016年中央电大期末复习考试小抄大全,电大期末考试必备小抄,电大考试必过小抄BasketballcanmakeatrueclaimtobeingtheonlymajorsportthatisanAmericaninvention.FromhighschooltotheprofessionallevelbasketballattractsalargefollowingforlivegamesaswellastelevisioncoverageofeventsliketheNationalCollegiateAthleticAssociationNCAAannualtournamentandtheNationalBasketballAssociationNBAandWomensNationalBasketballAssociationWNBAplayoffs.AndithasalsomadeAmericanheroesoutofitsplayerandcoachlegendslikeMichaelJordanLarryBirdEarvinMagicJohnsonSherylSwoopesandothergreatplayers.Attheheartofthegameistheplayingspaceandtheequipment.Thespaceisarectangularindoorcourt.Theprincipalpiecesofequipmentarethetwoelevatedbasketsoneateachendinthelongdirectionofthecourtandthebasketballitself.Theballissphericalinshapeandisinflated.Basket-ballsrangeinsizefrom
28.5-30in72-76cmincircumferenceandinweightfrom18-22oz510-624g.Forplayersbelowthehighschoollevelasmallerballisusedbuttheballinmensgamesmeasures
29.5-30in75-76cmincircumferenceandawomensballis
28.5-29in72-74cmincircumference.Thecoveringoftheballisleatherrubbercompositionorsyntheticalthoughleathercoversonlyaredictatedbyrulesforcollegeplayunlesstheteamsagreeotherwise.Orangeistheregulationcolor.Atalllevelsofplaythehometeamprovidestheball.Inflationoftheballisbasedontheheightoftheballsbounce.Insidethecoveringorcasingarubberbladderholdsair.Theballmustbeinflatedtoapressuresufficienttomakeitreboundtoaheightmeasuredtothetopoftheballof49-54in
1.2-
1.4mwhenitisdroppedonasolidwoodenfloorfromastartingheightof6ft
1.80mmeasuredfromthebottomoftheball.Thefactorymusttesttheballsandtheairpressurethatmakestheballlegalinkeepingwiththebouncetestisstampedontheball.Duringtheintensityofhighschoolandcollegetourneysandtheprofessionalplayoffsthisinflatedspherecommandsconsiderableattention.Basketballisoneoffewsportswithaknowndateofbirth.OnDecember11891inSpringfieldMassachusettsJamesNaismithhungtwohalf-bushelpeachbasketsattheoppositeendsofagymnasiumandout-lined13rulesbasedonfiveprinciplestohisstudentsattheInternationalTrainingSchooloftheYoungMensChristianAssociationYMCAwhichlaterbecameSpringfieldCollege.Naismith1861-1939wasaphysicaleducationteacherwhowasseekingateamsportwithlimitedphysicalcontactbutalotofrunningjumpingshootingandthehand-eyecoordinationrequiredinhandlingaball.Thepeachbasketshehungasgoalsgavethesportthenameofbasketball.HisstudentswereexcitedaboutthegameandChristmasvacationgavethemthechancetotelltheirfriendsandpeopleattheirlocalYMCAsaboutthegame.TheassociationleaderswrotetoNaismithaskingforcopiesoftherulesandtheywerepublishedintheTriangletheschoolnewspaperonJanuary
151892.Naismithsfivebasicprinciplescenterontheballwhichwasdescribedaslargelightandhandledwiththehands.Playerscouldnotmovetheballbyrunningaloneandnoneoftheplayerswasrestrictedagainsthandlingtheball.Theplayingareawasalsoopentoallplayersbuttherewastobenophysicalcontactbetweenplayers;theballwastheobjective.Toscoretheballhadtobeshotthroughahorizontalelevatedgoal.Theteamwiththemostpointsattheendofanallottedtimeperiodwins.EarlyinthehistoryofbasketballthelocalYMCAsprovidedthegymnasiumsandmembershipintheorganizationgrewrapidly.Thesizeofthelocalgymdictatedthenumberofplayers;smallergymsusedfiveplayersonasideandthelargergymsallowedseventonine.Theteamsizebecamegenerallyestablishedasfivein1895andin1897thiswasmadeformalintherules.TheYMCAlostinterestinsupportingthegamebecause10-20basketballplayersmonopolizedagymnasiumpreviouslyusedbymanymoreinavarietyofactivities.YMCAmembershipdroppedandbasketballenthusiastsplayedinlocalhalls.Thisledtothebuildingofbasketballgymnasiumsatschoolsandcollegesandalsototheformationofprofessionalleagues.AlthoughbasketballwasbornintheUnitedStatesfiveofNaismithsoriginalplayerswereCanadiansandthegamespreadtoCanadaimmediately.ItwasplayedinFranceby1893;Englandin1894;AustraliaChinaandIndiabetween1895and1900;andJapanin
1900.From1891through1893asoccerballwasusedtoplaybasketball.Thefirstbasketballwasmanufacturedin
1894.Itwas32in81cmincircumferenceorabout4in10cmlargerthanasoccerball.Thededicatedbasketballwasmadeoflacedleatherandweighedlessthan20oz567g.Thefirstmoldedballthateliminatedtheneedforlaceswasintroducedin1948;itsconstructionandsizeof30in76cmwereruledofficialin
1949.Therule-setterscamefromseveralgroupsearlyinthe1900s.Collegesanduniversitiesestablishedtheirrulescommitteesin1905theYMCAandtheAmateurAthleticUnionAAUcreatedasetofrulesjointlystatemilitiagroupsabidedbyasharedsetofrulesandthereweretwoprofessionalsetsofrules.AJointRulesCommitteeforcollegestheAAUandtheYMCAwascreatedin1915andunderthenametheNationalBasketballCommitteeNBCmaderulesforamateurplayuntil
1979.InthatyeartheNationalFederationofStateHighSchoolAssociationsbegangoverningthesportatthehighschoollevelandtheNCAARulesCommitteeassumedrule-makingresponsibilitiesforjuniorcollegescollegesandtheArmedForceswithasimilarcommitteeholdingjurisdictionoverwomensbasketball.UntilWorldWarIIbasketballbecameincreasinglypopularintheUnitedStatesespeciallyatthehighschoolandcollegelevels.AfterWorldWarIIitspopularitygrewaroundtheworld.Inthe1980sinterestinthegametrulyexplodedbecauseoftelevisionexposure.BroadcastoftheNCAAChampionshipGamesbeganin1963andbythe1980scabletelevisionwascarryingregularseasoncollegegamesandevenhighschoolchampionshipsinsomestates.PlayerslikeBillRussellWiltChamberlainandLewAlcindorKareemAbdul-Jabbarbecamenationallyfamousatthecollegelevelandcarriedtheirfansalongintheirprofessionalbasketballcareers.Thewomensgamechangedradicallyin1971whenseparaterulesforwomenweremodifiedtomorecloselyresemblethemensgame.TelevisioninterestfollowedthewomenaswellwithbroadcastofNCAAchampionshiptourneysbeginningintheearly1980sandtheformationoftheWNBAin
1997.InternationallyItalyhasprobablybecometheleadingbasketballnationoutsideoftheUnitedStateswithnationalcorporateandprofessionalteams.TheOlympicsboostsbasketballinternationallyandhasalsospurredthewomensgamebyrecognizingitasanOlympiceventin
1976.AgaintelevisioncoverageoftheOlympicshasbeenexceptionallyimportantindrawingattentiontointernationalteams.ThefirstprofessionalmensbasketballleagueintheUnitedStateswastheNationalBasketballLeagueNBLwhichdebutedin
1898.Playerswerepaidonaper-gamebasisandthisleagueandotherswerehurtbythepoorqualityofgamesandtheever-changingplayersonateam.AftertheGreatDepressionanewNBLwasorganizedin1937andtheBasketballAssociationofAmericawasorganizedin
1946.Thetwoleaguescametoagreethatplayershadtobeassignedtoteamsonacontractbasisandthathighstandardshadtogovernthegame;underthesepremisesthetwojoinedtoformtheNationalBasketballAssociationNBAin
1949.ArivalAmericanBasketballAssociationABAwasinauguratedin1967andchallengedtheNBAforcollegetalentandmarketshareforalmosttenyears.In1976thisleaguedisbandedbutfourofitsteamsremainedasNBAteams.Unificationcamejustintimeformajortelevisionsupport.SeveralwomensprofessionalleagueswereattemptedandfailedincludingtheWomensProfessionalBasketballLeagueWBLandtheWomensWorldBasketballAssociationbeforetheWNBAdebutedin1997withthesupportoftheNBA.JamesNaismithoriginallyfromAl-monteOntarioinventedbasketballattheInternationalYMCATrainingSchoolinSpringfieldMassachusettsin
1891.Thegamewasfirstplayedwithpeachbasketshencethenameandasoccerballandwasintendedtoprovideindoorexerciseforfootballplayers.Asaresultitwasoriginallyaroughsport.AlthoughtenofNaismithsoriginalthirteenrulesremainthegamesoonchangedconsiderablyandthefounderhadlittletodowithitsevolution.ThefirstintercollegiategamewasplayedinMinnesotain1895withnineplayerstoasideandafinalscoreofninetothree.Ayearlaterthefirstfive-manteamsplayedattheUniversityofChicago.Basketswerenowconstructedoftwinenetsbutitwasnotuntil1906thatthebottomofthenetswereopen.In1897thedribblewasfirstusedfieldgoalsbecametwopointsfoulshotsonepointandthefirstprofessionalgamewasplayed.AyearlaterthefirstprofessionalleaguewasstartedintheEastwhilein1900thefirstintercollegiateleaguebegan.In1910inordertolimitroughplayitwasagreedthatfourfoulswoulddisqualifyplayersandglassbackboardswereusedforthefirsttime.NonethelessmanyrulesstilldiffereddependinguponwherethegameswereplayedandwhetherprofessionalscollegiansorYMCAplayerswereinvolved.CollegebasketballwasplayedfromTexastoWisconsinandthroughouttheEastthroughthe1920sbutmostteamsplayedonlyintheirownregionswhichpreventedanationalgameoraudiencefromdeveloping.ProfessionalbasketballwasplayedalmostexclusivelyintheEastbeforethe1920sexceptwhenateamwouldbarnstormintotheMidwesttoplaylocalteamsoftenafteraleaguehadfolded.Beforethe1930sveryfewgameseitherprofessionaloramateurwereplayedinfacilitiessuitableforbasketballorwithaperfectlyroundball.Somewereplayedinarenaswithchickenwireseparatingtheplayersfromfansthusthewordcagersotherswithpostsinthemiddleofthefloorandoftenwithbalconiesoverhangingthecornerslimitingtheareasfromwhichshotscouldbetaken.Untilthelate1930sallplayersusedthetwo-handsetshotandscoresremainedlow.Basketballinthe1920sand1930sbecamebothmoreorganizedandmorepopularalthoughitstilllaggedfarbehindbothbaseballandcollegefootball.Intheprosfiveurbanethnicteamsexcelledandplayedwithalmostnocollegegraduates.TheyweretheNewYorkOriginalCeltics;theClevelandRosenblumsownedbyMaxRosenblum;EddieGottliebsPhiladelphiaSPHAsSouthPhiladelphiaHebrewAssociation;andtwogreatblackteamstheNewYorkRenaissanceFiveandAbeSapersteinsHarlemGlobetrotterswhichwasactuallyfromChicago.WhiletheseteamshadsomenotableplayersnosuperstarssuchasBabeRuthJackDempseyorRedGrangeemergedtocapturethepublicsattentionastheydidinothersportsoftheperiod.Thesamewastrueincollegebasketballupuntilthelate1930swithcoachesdominatingthegameanditsdevelopment.WalterDocMeanwellatWisconsinForrestPhogAllenatKansasWardPiggyLambertatPurdueandHenryDocCarlsonatPittsburghallmadesignificantcontributionstothegamesdevelopment:zonedefensestheweavethepassinggameandthefastbreak.InthedecadeprecedingWorldWarIIfiveeventschangedcollegebasketballandallowedittobecomeamajorspectatorsport.In1929therulescommitteereversedadecisionthatwouldhaveoutlaweddribblingandslowedthegameconsiderably.FiveyearslaterpromoterEdwardNedIrishstagedthefirstintersectionaltwinbillinMadisonSquareGardeninNewYorkCityandattractedmorethan16000fans.HedemonstratedtheappealofmajorcollegeballandmadeNewYorkitscenter.InDecember1936HankLuisettiofStanfordrevealedthevirtuesoftheone-handedshottoanamazedGardenaudienceandbecamethefirstmajorcollegiatestar.SoonthereafterLuisettiscoredanincrediblefiftypointsagainstDuquesnethusendingtheEastsdevotiontothesetshotandencouragingamoreopengame.Inconsecutiveyearsthecenterjumpwaseliminatedafterfreethrowsandthenafterfieldgoalsthusspeedingupthegameandallowingformorescoring.In1938IrishcreatedtheNationalInvitationTournamentNITintheGardentodetermineanationalchampion.AlthoughpostseasontournamentshadoccurredbeforetheNITwasthefirstwithmajorcollegesfromdifferentregionsandprovedtobeagreatfinancialsuccess.TheNationalCollegiateAthleticAssociationNCAAcreateditsownpostseasontournamentin1939butdidnotrivaltheNITinprestigeforsometime.The1940ssawsignificantchangesforcollegebasketball.PlayersbeganusingthejumpshotafterKennySailorsofWyomingwowedtheEastwithitin
1943.Thebehind-the-backdribbleandpassalsoappearedasdidexceptionalbigmen.BobKurlandatOklahomaAMwasalmostsevenfeettallandGeorgeMikanatDePaulwassixfeetteninches.WhileKurlandhadperhapsthebettercollegecareerandplayedintwoOlympicshechosenottoplayprofessionalballwhereasMikanbecamethefirstdominantstarinthepros.Theirdefensiveplayinspiredtheruleagainstgoaltendingblockingashotonitsdownwardflight.AdolphRuppwhoplayedunderPhogAllenalsocoachedthefirstofhismanytalentedteamsatKentuckyinthatdecade.Howeverin1951Ruppandsixothercoachessufferedthroughapoint-shavingscandalthatinvolvedthirty-twoplayersatsevencollegesandseriouslyinjuredcollegebasketballparticularlyinNewYorkwherefourofthesevenschoolswerelocated.WhilethegamesurvivedtheNCAAmoveditstournamentawayfromMadisonSquareGardentodifferentcitieseachyearandtheNITsprestigebegantodecline.Professionalbasketballremainedadisorganizedandstodgysportupuntilthelate1940swithbarnstormingstillcentraltothegameandmostplayersstillusingthesetshot.In1946howeverhockeyownersledbyMauricePodoloffcreatedtheBasketballAssociationofAmericaBAAintheEasttofilltheirarenasbutfewfanscameevenafterJoeFulksofPhiladelphiaintroducedthejumpshot.TheBAAsrivaltheNationalBasketballLeaguehadexistedsincethe1930shadbetterplayerslikeMikanoftheMinneapolisLakersBobDaviesoftheRochesterRoyalsandDolphShayesoftheSyracuseNationalsbutoperatedinmuchworsefacilitiesanddidnotdomuchbetteratattractingaudiences.In1948PodoloffluredtheLakersRoyalsandtwootherteamstotheBAAandproposedamergerofthetwoleaguesforthe1949–1950season.TheresultwastheNationalBasketballAssociationNBAwithPodoloffitsfirstcommissioner.Theseventeen-teamleaguestruggledatfirstbutsoonreduceditssizeandgainedstabilityinlargepartbecauseofMikansappealandPodoloffsskills.Despitethepoint-shavingscandalcollegeballthrivedinthe1950slargelybecauseithadprolificscorersandmoregreatplayersthaninanypreviousdecade.FrankSelvyofFurmanandPaulArizinofVillanovabothaveragedoverfortypointsearlyinthedecadewhileClarenceBevoFrancisoftinyRioGrandeCollegeinOhioamazedfansbyscoring116pointsinonegamewhileaveraging50pergameforaseason.Thedecadealsowitnessedsomeofthemosttalentedandcompleteplayersever.TomGolaatLaSalleBillRussellatSanFranciscoWiltChamberlainatKansasElginBayloratSeattleJerryWestatWestVirginiaandOscarRobertsonatCincinnatiallhadphenomenalskillsthathavesincebeenthemeasureofotherplayers.Andin1960oneofthebestteamseverOhioStatewontheNCAAtitleledbyJerryLucasandJohnHavlicek.Professionalbasketballunderwentmajorchangesinthe1950sthathelpedincreaseitspopularity.In1950EarlLloydfromWestVirginiaplayedfortheWashingtonCapitolsandbecamethefirstAfricanAmericantoplayintheNBA.In1954DannyBiasoneowneroftheSyracuseNationalspersuadedtheNBAtoinstitutethetwenty-four-secondshotclockrequiringateamtoshootwithinthattime.ThiseliminatedtheslowpacethathadlongprevailedintheprosandmadetheNBAmoreexciting.Teamsnowscoredonehundredpointsagameregularly.Theleaguealsonowawardedfoulshotswhentheotherteamreceivedmorethanfivepersonalfoulsaperiodgreatlyreducingtheroughplaythathadhurttheprogame.In1956RedAuerbachoftheBostonCelticsmadethebestdealinNBAhistorywhenheacquiredthedraftrightstoBillRussellthedefensiveplayerandrebounderheneededtocomplementBobCousyandBillSharmaninthebackcourt.WiththeadditionofRusselltheCelticsbecamethebestproteameverwinningelevenofthenextthirteenchampionshiptitlesbeforeexpansiondilutedthetalentintheNBA.TheSt.LouisHawkswithBobPettitbeattheCelticsin1958andthePhiladelphia76erswithChamberlainbeatthemin
1967.ButRussellaplayer-coachfortwotitlesandhisteammatesformedthegreatestdynastyinproball.EventheLosAngelesLakerswhohadmovedfromMinneapolisin1960withWestandBaylorwerenomatchfortheCelticsovertheseyears.WhileWestBaylorChamberlain—whoaveragedoverfiftypointsagamein1962—andOscarRobertson—whointhesameyearaveragedatripledoublepergameinpointsassistsandrebounds—weresuperiortoanyindividualCelticnootherteamcouldconsistentlyplaydefensere-boundandrunwiththeCeltics.。