问题 单项选择题

按照企业所得税的相关规定,下列各项中表述正确的是()。

A.总机构的各项经营性和非经营性收入,应从总机构提取税前扣除管理费数额中扣减,但国债利息收入因其免税可不计算在内

B.总机构管理费的支出范围和标准,应严格按照企业所得税和两个文件的有关规定执行,总机构代下属企业支付的人员工资、奖金等各项费用,一律计入总机构的管理费核算

C.总机构和分摊管理费的所属企业不在同一省(自治区、直辖市),且总机构申请提取管理费金额达到2000万元的,由国家税务总局审批

D.总机构和分摊管理费的所属企业不在同一市(县),且总机构申请提取管理费金额不足 2000万元的,由总机构所在地省级税务机关审批

答案

参考答案:C

解析:按教材新增加的支付总机构管理费的规定,总机构和分摊管理费的所属企业不在同一省(自治区、直辖市),且总机构申请提取管理费金额达到2000万元的,由国家税务总局审批;该论述是正确的,其他的论述错误。

阅读理解

根据短文内容,判断下列句子的正误,正确的用“T”,错误的用“F”。

     Do you know Australia? Australia is the largest island in the world. It is a little smaller than China. It is

in the south of the earth. Australia is big, but its population is not large. The population of Australia is nearly

as large as that of Shanghai.

     The government has made enough laws to fight pollution. The cities in Australia have got little air or water

pollution. The sky is blue and the water is clean. You can clearly see fish swimming in the rivers. Plants grow

very well.

    Last month we visited Perth, the biggest city in Western Australia, and went to a wild flowers' exhibition.

There we saw a large number of wild flowers we had never seen before. We had a wonderful time. Perth is

famous for its beautiful wild flowers. In spring every year Perth has the wild flowers' exhibition. After visiting

Perth, we spent the day in the countryside. We sat down and had a rest near a path at the foot of a hill. It was

quiet and we enjoyed ourselves. Suddenly we heard bells ringing at the top of the hill. What we saw made us

pick up all our things and run back to the car as quickly as we could. There were about three hundred sheep

coming towards us down the path.

    Australia is famous for its sheep and kangaroos (袋鼠). After a short drive from any town, you will find

yourself in the middle of white sheep. Sheep, sheep, everywhere are sheep.

( )1. Australia is the largest country in the world.                                  

( )2. The government had made so many laws but it can hardly fight pollution.            

( )3. Perth lies in the west of Australia.                                                 

( )4. In Perth you may visit a wild flowers' show in October.                              

( )5. If you go to the countryside in Australia, you will see a large number of white sheep.

单项选择题