问题 单项选择题

某居民企业2009年度境内经营应纳税所得额为 3000万元,该公司在A、B两国设有分支机构,A国分支机构当年应纳税所得额600万元,其中生产经营所得500万元,A国规定税率为 20%;特许权使用费所得100万元,A国规定的税率为30%;B国分支机构当年应纳税所得额400万元,其中生产经营所得300万元,B国规定的税率为30%,租金所得100万元,B国规定的税率为20%。该公司当年度境内外所得汇总缴纳的企业所得税( )万元。

A.726

B.779

C.715

D.770

答案

参考答案:D

解析: 该企业当年境内外应纳税所得额=3000+600+400=4000(万元) 境内外所得按照我国税法应纳税额=4000×25%=1000(万元) A国分支机构在境外实际缴纳的税额=500×20%+100×30%=130(万元),在A国的分支机构境外所得的税收扣除限额=1000×600÷4000=150(万元),按照实际缴纳的130万元抵扣。 B国分支机构在境外实际缴纳的税额=300×30%+100×20%=110(万元),在B国的分支机构境外所得的税收扣除限额=1000×400÷4000=100(万元),按照限额扣除。 A、B两国分支机构境外所得可从应纳税额中扣除的税额分别为130万元和100万元。 全年应纳税额=1000-130-100=770(万元)

完形填空

第二节完形填空(共20小题,每小题1分,满分20分)

阅读下面短文,掌握其大意,然后从24 -- 44各题所给的四个选项(A﹑B﹑C和D)中,选出一个最佳选项,并在答题卡上将该项涂黑。

We make a living with what we get, but we make a life with what we give.

--- Winston Churchill

I am willing to   25   this saying. I have been 26  at the Boston Children’s Hospital every year since I was thirteen. At the beginning, I only wanted to go  27  I would get praise for entertaining children at the  28 . After giving my time for two months, my   29  changed completely.

When I first   30  into the waiting room on the ground floor, I was very   31  that I would be spending my entire summer with kids. As it became   32  for me to show up every day at 8 a.m., many kids began to   33  me. To my surprise, I began looking forward to seeing their  34  faces as well. They were always enthusiastic about   35  . My heart warmed every time I heard their   36  voices asking me for a story or an answer to a question. I felt   37  and irreplaceable. (不可替代的).

As I look back, I see the   38  that these special children have had on me. It is because of them that I have   39  a desire to become a psychologist. Recently, I have volunteered for a month. I have been asked to   40  on many different floors besides the waiting room   41  I started. The kids on the floors above are usually there for a longer time.   42  their anxiety and desire to get better and go home, they always offer me a(n)   43  smile. I feel renewed after spending a day with them because I realize that there is much more to  44  than money. It is much more important to love and to be loved.  

25. A. know                 B. believe                     C. respect                 D. understand

26. A. livinging            B. studying               C. staying           D. volunteering

27. A. unless            B. until                  C. after               D. because

28. A. hospital           B. school                C. room              D. building

29. A. plan                   B. style                  C. opinion           D. life

30. A. looked              B. stepped                C. turned             D. appeared

31. A. happy            B. upset                  C. nervous           D. worried

32. A. special           B. curious                C. routine              D. hopeful

33. A. notice            B. expect                 C. watch             D. annoy

34. A. foolish            B. bright                 C. dirty              D. silent

35. A. smiling           B. sleeping               C. learning          D. playing

36. A. loud                B. crazy                  C. eager             D. irritating

37. A. valued            B. tired                   C. disappointed    D. surprised

38. A. expectation       B. dream                  C. influence       D. love

39. A. developed        B. remembered             C. worked          D. improved

40. A. help out            B. drop in                 C. go around      D. turn up

41. A. what              B. which                 C. where             D. that

42. A. With              B. For                    C. Against           D. In spite of

43. A. willing           B. optimistic            C. sad               D. pitiful

44. A. life               B. habit                   C. nature            D. family

名词解释