外国企业在中国境内设立的机构、场所转让所持有的中国境内企业股票，按照有关规定，应该（）。
A．暂免缴纳企业所得税
B．按10%的税率缴纳预提所得税
C．取得的净收益计入应纳税所得额，发生的净损失不可冲减当期应纳税所得额
D．取得的净收益计入应纳税所得额，发生的净损失可冲减当期应纳税所得额
参考答案：D
解析：
我国现行《税法》规定，外商投资企业转让股票或股权所取得的净收益以及外国企业在中国境内设立的机构、场所转让所持有的中国境内企业股票取得的净收益应计入企业当期应纳税所得额，缴纳所得税。上述股票交易所发生的净损失，也可冲减企业当期应纳税所得额。
| Read and choose. 阅读短文，选择正确的答案。 |
| Hello! My name is Zhang Tao. I'm eleven years old. I am in Class Four, Grade Five. I was busy last weekend. On Saturday, I stayed at home all day. I did my homework in the morning and cleaned my room in the afternoon. On Sunday, I visited my friend Jenny. It was her birthday. We danced and sang all morning. Jenny's mother made a birthday cake for us. We went to the zoo in the afternoon. We saw the animals show there. On Sunday evening, I played the piano first, and then watched TV. At ten o'clock I went to bed. |
| 1. —How old is Zhang Tao? —He is years old. |
[ ] |
| A. four B. five C. eleven |
| 2. On Saturday, he stayed at home . |
[ ] |
| A. in the morning B. all day C. in the afternoon |
| 3. was Jenny's birthday. |
[ ] |
| A. Sunday B. Saturday C. In the evening |
| 4. —On Sunday afternoon, where did they go? —They . |
[ ] |
| A. go to the zoo B. went to the zoo C. were at home |
| 5. Did Jenny clean the room? |
[ ] |
| A. Yes, she did. B. No, she didn't. C. We don't know. |