问题 多项选择题

在中国境内,属于不同独立法人的母子公司之间提供服务支付费用有关企业所得税处理正确的有()。

A.母子公司未按照独立企业之间的业务往来收取价款的,税务机关有权予以调整

B.母公司向其子公司提供各项服务,双方应签订服务合同或协议,明确规定提供服务的内容、收费标准及金额等,凡按上述合同或协议规定所发生的服务费,母公司应作为营业收入申报纳税;子公司作为成本费用在税前扣除

C.母公司向其多个子公司提供同类项服务,其收取的服务费可以采取分项签订合同或协议收取;也可以采取服务分摊协议的方式。

D.母公司以管理费形式向子公司提取费用,子公司因此支付给母公司的管理费,不得在税前扣除

答案

参考答案:A, B, C, D

阅读理解

阅读理解。

                                               Should kids do chores?

     People find that children as young as 18 months can help with chores. When parents say to those

children,"Just look at the paper," they will pick it up.

Some parents think childhood is just for playing, so they don't ask their children to do chores. Other

parents say,“I know it's wrong,  but it's quicker to do it by myself!" But most parents believe that chores

are a way of teaching kids responsibility(责任).Children leam to help, share and care about others by

doing chores. Things like taking care of a pet or a baby and helping make meals are some examples(例

子)of helping others.

     Reasons for doing chores:

    ★to learn responsibility:Most people believe that doing chores is good for kids.

    ★To share the workload:Kids that help clean won't make a big mess.

    ★To learn skills:Kids will learn how to cook, clean and do other things in the house.

    There are benefits(益处)and challenges(挑战)when doing chores, so start to help your parents with

the chores.  You will learn a lot by doing them.

1. People find that children as young as months can help with          __.

2. Some parents think childhood is just for__        _.

3. Other parents know that chores are a way of teaching kids__       __.

4. Reasons for doing chores:

(1) To learn the responsibility.

(2) To share the workload.

(3)_______.

5. There are _______and _______when you do the chores, so start to help your parents with the chores.

问答题 简答题