甲企业为居民纳税人，主要从事服装生产和销售业务。2014年有关收_爱下问搜题

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问题不定项选择案例分析题

甲企业为居民纳税人，主要从事服装生产和销售业务。2014年有关收支情况如下：（1）职得销售货物收入9000万元、技术服务收入700万元、出租设备收入60万元、出售房产收入400万元、国债利息收入40万元。（2）缴纳增值税900万元、营业税20万元、城市维护建设税和教肓费附加92万元、房产税25万元。（3）发生广告费和业务宣传费1500万元、其他可在企业所得税前扣除的成本和费用4100万元。已知：在计算企业所得税应纳税所得额时，广吿费和业务宣传费支出不超过当年销售（营业）收入的15%。要求：根据上述资料，分析回答下列小题。

甲企业在计算2014年度企业所得税应纳税所得额时，准予扣除的广告费和业务宣传费是（）。

A.1356万元

B.1530万元

C.1500万元

D.1464万元

答案

参考答案：D

完形填空

Last summer a tornado hit a small town nearby. I saw in the local newspaper a picture of a young woman a little boy and a younger 36 standing in front of a totally destroyed house eyes wide open with 37 .I noticed their clothing 38 closely matched ours. This would be a good opportunity to teach my children to help those less 39.
I   40   their situation to my seven-year-old twins, Brad and Martin, and   41   the boys to donate some of their less favorite toys. My little daughter, Meghan,   42   quietly when the boys piled up the old toys. After a while, Meghan walked up   43   Lucy, her much-loved doll,   44   tightly to her chest. She put her round little   45   into Lucy’s, giving her a final kiss, and then laid her   46   on top of the others. “Oh, honey,” I said，“you don’t have to give Lucy. You love her so much. ”
Meghan nodded, trying to   47   her tears. “Lucy makes me happy, Mummy. Maybe she’ll make that little girl happy, too. ”
The boys watched in surprise   48   their baby sister placed Lucy in the   49  . While I stared at Meghan, reflecting upon my donation, they went, without a word, to their room and both          50   with their valued items. Martin hesitated   51  , then looked over at Meghan and put his model car next to Lucy. Amazed, I removed my old   52   from the box, and   53   it with a new one I had bought the week before, hoping the young woman would   54   it as much.
Anyone can give away what they no longer need, but true generosity is giving what you   55 .     I, who had meant to teach, was taught.

C．demonstrated

D．disappeared

判断题

法律中未设定行政强制措施的，行政法规不得设定行政强制措施。