问题
判断题
企业所得税纳税人从关联方取得的借款金额超过其注册资本50%的，超过部分的利息支出，在计算应纳税所得额时，不得从收入总额中扣除。( )
答案
参考答案：对
解析： 如果纳税人从关联方取得的借款金额超过其注册资本50%，对于超过部分的利息支出，不得在税前扣除。
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企业所得税纳税人从关联方取得的借款金额超过其注册资本50%的，超过部分的利息支出，在计算应纳税所得额时，不得从收入总额中扣除。( )
参考答案：对
解析： 如果纳税人从关联方取得的借款金额超过其注册资本50%，对于超过部分的利息支出，不得在税前扣除。
If you think you are too shy and want to be a little bit braver, just try the following things: Be open to others. Tell people you are shy. There is no need to hide it. When they get to know you are a shy kid, they will understand you better. This also helps you feel more comfortable in talks. Try to smile more. When you smile, people think you are friendly and easy to talk with. Remember that other people have feelings too and most people will stay away from an angry-looking face. Learn to be a good talker. If you find it hard to start a conversation, say something nice about people around you Think about how great you feel when someone says something nice to you.. Don’t make you want to keep talking to that person? Get your attention elsewhere. Think more about ways to enjoy parties or games. Don’t waste time worrying about your look or whether people or not. You will become relaxed and find it’s not so hard to talk with others. Take one small step at a time . Each time when you say “Hi” or smile at someone, say to yourself “ You can make it.’ Keeping trying and one day you’ll never feel shy when you talk to others. Title: Advice on 小题1: to be a little braver
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