问题 多项选择题

下列关于企业所得税的相关说法中,正确的有()。

A.企业所得税按纳税年度计算

B.企业所得税的纳税年度自公历1月1日起至12月31日止

C.企业应当自年度终了之日起5个月内,向税务机关报送年度企业所得税纳税申报表,并汇算清缴,结清应缴应退税款

D.企业所得税分月或者分季预缴

答案

参考答案:A, B, C, D

解析:本题考核企业所得税的征收管理。

填空题
填空题

Part of the debate about culture revolves around issues of perspective and ownership. Within a nation such (1) the United States—a nation whose cultural heritage includes elements from every corner of the world (2) are a great many perspectives coexisting and intertwining in the cultural fabriC.When we all ask (3) as individuals, "what belongs to me, to my culture " we are rewarded with a spectacular variety of (4) ; in this way, different perspectives and ownership of different cultural traditions enriches everyone. But when we ask " (5) belongs to us, to our culture " we ask a much harder question. Do the people of the (6) States, or of any culturally complex human society, necessarily share common cultural elements If so, who gets (7) decide what those elements are
This debate is a crucial one in many cultures throughout the world (8) . In the US, the debate promises to impact the way we educate our children—that is, (9) manner and shape in which culture reproduces itself—and the way we write our laws. In (10) countries, equally crucial issues are at stake.
For many people, what is at stake is the character (11) US national identity. Hirsch argues that this identity needs to become less culturally fragmented; others, like Walker, (12) that the national character gets its strength from cultural diversity, from the freedom (at home and in (13) ) to celebrate, honor, and reproduce different cultural traditions. Those who take this latter view follow the reasoning (14) Shweder, arguing that we need to accept that there are multiple valid cultural perspectives and that two (15) perspectives can both be valid even though they might contradict one another.
Recognize that the position you (16) in this debate about culture—whatever position you take—is a political one with implications (17) what we should value, what we should praise, what we should accept, what we should teach. When (18) reflect on this debate, when you contribute your own voice to the discussion, try to be (19) of the implications that follow from your position. When you listen to the voices of others, try to (20) with awareness, deciding for yourself what is at stake and how their positions relate to your own.