问题 单项选择题

某内资企业2008年度来源于境内的全部应税所得为100万元,来源于境外A国分公司生产经营所得(扣除境外已缴所得税)20万元,在A国已缴所得税5万元,假设该企业适用25%的所得税税率,且不用弥补以前年度亏损,则该企业2008年度应纳企业所得税为()万元。

A.28

B.33

C.34.6

D.26.25

答案

参考答案:D

解析:企业取得的下列所得已在境外缴纳的所得税税额,可以从其当期应纳税额中抵免,抵免限额为该项所得依照本法规定计算的应纳税额;超过抵免限额的部分,可以在以后5个年度内,用每年度抵免限额抵免当年应抵税额后的余额进行抵补:(1)居民企业来源于中国境外的应税所得。(2)非居民企业在中国境内设立机构、场所,取得发生在中国境外但与该机构、场所有实际联系的应税所得。抵免限额:中国境内、境外所得依照企业所得税法和条例规定计算的应纳税总额×来源于某国(地区)的应纳税所得额/中国境内、境外应纳税所得额总额=[(100+20+5)×25%]×[(20+5)/(100+20+5)]=6.25万元>境外实际缴纳的税款5万元,所以5万元可以全额抵免。该企业2008年度应纳企业所得税=应纳税所得额×适用税率-抵免税额=(100+20+5)×25%-5=26.25万元

完形填空

第二节双向翻译(共4小题;每小题2分,满分8分)

请根据上下文内容,将文中划线部分译成汉语或英语,并将答案转写到答题卡上。

It must have been around nine o'clock when I drove back home from work because it was already dark. As I came near to the gates I turned off the headlights of the car so as to prevent the beam from swinging (摆动) through the window and waking Jack, who shared the house with me. But I needn't have done so. I noticed that his light was still on, so he was awake anyway—(61)______________________________(除非他读书时睡着了). I put the car away and went up the steps.

Then I opened the door quietly and went to Jack's room. He was in bed awake, but he didn't even turn towards me.

“What's up, Jack﹖” I asked.

“For God's sake, don't make a noise,” he said.

The way he spoke reminded me think of  someone in pain who is afraid to talk in case he does himself bad injury.

“Take your shoes off, Neville,” Jack said.

(62) I thought that he must be ill and that I had better give way to him to keep him happy “There is a snake here,” he explained. “It's asleep between the sheets. I was lying on my back reading when I saw it.(63) I knew that moving was out of the question. I could not have moved even I'd wanted to.” I realized that he was serious. “I was depending on you to call a doctor as soon as you came home,” Jack went on. “It has not bitten me yet but I dare not do anything to upset it. It might wake up. (64) I'm sick of this,” he said.“I took it for granted that you would have come home an hour ago.”

There was no time to argue or apologize for being late.I looked at him as encouraging as I could and went to telephone the doctor.

61._______________________________________________________________________

62. _______________________________________________________________________

63. _______________________________________________________________________

64. _______________________________________________________________________

判断题