问题 多项选择题

有关企业所得税居民企业和非居民企业的纳税义务,下列表述正确的有()。

A.居民企业应就来源于中国境内、境外的所得作为征税对象

B.非居民企业在中国境内未设立机构、场所的,仅就其来源于中国境内的所得作为征税对象

C.非居民企业在中国境内设立机构、场所的,取得的与其所设立的机构、场所有实际联系的境内外所得中,应当仅就其来源于中国境内的所得作为征税对象

D.非居民企业在中国境内设立机构、场所的,取得的与其所设立的机构、场所没有实际联系的境内外所得中,应当仅就其来源于中国境内的所得作为征税对象

答案

参考答案:A, B, D

解析:非居民企业在中国境内设立机构、场所的,应当就其所设机构、场所取得的来源于中国境内的所得,以及发生在中国境外但与其所设机构、场所有实际联系的所得作为征税对象。

选择题
阅读理解

Should students do the grading?

The Supreme Court says the practice doesn’t violate(侵犯) a student’s right to privacy, but is it right for students to grade one another?

Walter Potenza, California

The Supreme Court was absolutely correct to say it’s OK for students to grade one another’s homework, quizzes, and tests: in fact, it’s a great idea.

By grading one another’s papers and seeing the problems their classmates have, students double their exposure(暴露) to the troubles that they may meet on future exams and tests. Grading one another’s papers may be one of the best ways for students to reinforce within themselves the ways to master the most difficult parts of what they are learning.

Teachers are underappreciated and underpaid for the number of hours they have to work to be able to teach really well. Grading all their students’ papers can take hours. Some of that time and energy can be saved by spending a few minutes in class, while providing an extremely valuable learning experience.

I understand that some individuals are sensitive to their classmates seeing their work or grades. Any good teacher would be considerate of students who don’t want their classmates to grade their assignments.

Winston Smith, North Carolina

A girl moves back as her classmate announces her failing test grade and hands her the paper. The quiet classroom heats up.

With the increase in student grading over the past few years, scenes like this have become a bitter reality in schools across the nation. Teachers and schools should not advocate student grading and public announcement of grades because it provides a violation of privacy for students and causes unfair judgments and treatment by their classmates.

Since 1974, a law known as the Buckley Amendment has forbidden the release of education records in order to protect the privacy of students and their families. I strongly disagree with the Court’s ruling that this law does not include student grading.

I can think of no greater violation of privacy than the exposure of one’s personal information to a group of peers(同龄人). This can be very embarrassing. Releasing this sort of personal information should be avoided, especially by institutions that seek to provide a supportive environment during essential years of human development.

小题1:The underlined word “reinforce” has the same meaning as “_________”.

A.change

B.imagine

C.strengthen

D.create小题2:Walter Potenza suggests that ______________.

A.teachers should set aside some time to grade students’ papers

B.the Supreme Court should do more research on students grading

C.teachers should guide students on how to grade homework

D.teachers should be careful not to hurt those sensitive students小题3:By mentioning the example of a girl, Winston Smith wants to ____________.

A.show her weak points

B.criticize the student grader

C.tell us she is not a good student

D.present the negative effect of student grading小题4:What does Winston Smith seem to agree?

A.Student grading is not related to families’ privacy.

B.The Supreme Court should change its decision.

C.The Buckley Amendment doesn’t apply to student grading.

D.Student grading is OK, but not public announcement of grades.