问题
单项选择题
依据新的《企业所得税法》，企业接受的货币性和非货币性捐赠收入属于( )项目。
A．不征税收入
B．免税收入
C．应纳税收入
D．减免税收入
答案
参考答案：C
解析： 依据《企业所得税法》，企业接受的货币性和非货币性捐赠收入属于企业应纳税收入项目。
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依据新的《企业所得税法》，企业接受的货币性和非货币性捐赠收入属于( )项目。
A．不征税收入
B．免税收入
C．应纳税收入
D．减免税收入
参考答案：C
解析： 依据《企业所得税法》，企业接受的货币性和非货币性捐赠收入属于企业应纳税收入项目。
Some students cheat(作弊) because they’re busy or lazy and they want to get good grades without (41) the time studying. Other students might feel that they can’t (42) the test without cheating. Even when there seems to be a “good reason” for cheating, it isn’t a good (43). A student who thinks cheating is the only way to pass a test (44) to talk with the teacher and his or her parents so they can find some better ways together. Talking about these problems and (45) them out will help feel better than cheating. If a student gets (46) cheating, the teacher may give a “(47)” on the test, send him or her to the head teacher’s (48), and call his or her parents. Worse than the (49) grade may be the feeling of having disappointed those people, (50) parents and teachers. A parent may worry that you are not an (51) person and a teacher might watch you more (52) the next time you’re taking a test. There are plenty of reasons why a kid shouldn’t cheat, but some students have already cheated. If that’s you, it’s (53) too late to stop cheating. Cheating can become a (54), but a student is always able to act better and make better (55). It might help to talk the problem over with a parent, teacher, or friend.
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