问题 单项选择题

某居民企业2013年按照会计准则计算出的会计利润为3000万元,其中符合减免所得税优惠的技术转让所得为600万元;假设无其他纳税调整事项,已知企业所得税税率为25%,2013年该企业应缴纳的企业所得税为()万元。

A.600

B.612.5

C.625

D.750

答案

参考答案:B

解析:居民企业符合条件的技术转让所得不超过500万元的部分,免征企业所得税;超过500万元的部分,减半征收企业所得税。该企业2013年应缴纳企业所得税=[3000-600+(600-500)×50%]×25%=612.5(万元)。

选择题
改错题

此题要求改正所给短文中的错误。对标有题号的每一行作出判断:如无错误,在该行右边横线上画一个勾(√),如有错误(每行只有一个错误),则按下列情况改正:

该行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉;

该行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词;

该行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

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小题1:

        

views. Some students have many dream and regard                  

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universities as best places to realize their dreams. They                

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think that good jobs and high pay will be from an                    

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university education. So when they enter the university, maybe they       

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find the university life disappointed. After graduation, many        

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of they will find the jobs aren’t the ones they like and                

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the pay is not as higher as they expected. I think that                  

小题8:

       

universities provide good chances for those who are eager to          

小题9:

        

learn more knowledge so that they can serve for their motherland better.  

小题10: