关于外商投资企业和外国企业购买国产设备投资抵免企业所得税，下列说法正确的有（）。
A．对外商投资企业和外国企业购买国产设备投资抵免的企业所得税，应按企业缴纳的企业所得税和地方所得税计算抵免税额
B．企业购建的生产线、集成设备，如由进口设备、国产设备以及各种零配件、辅助材料等组成，对符合固定资产标准的，给予抵免企业所得税
C．企业所购买的设备，如果属于由进口的各项配件、零件简单组装所形成的，给予抵免企业所得税
D．企业发生合并、分立的，合并、分立前企业尚未抵免的国产设备投资额，可在财税字 [2000]049号文件第三条规定的延续抵免期限的剩余年限内，由合并、分立后的企业延续抵免
参考答案：D
解析：
按外商投资企业和外国企业所得税法的有关规定，企业发生合并、分立的，合并、分立前企业尚未抵免的国产设备投资额，可在财税字[2000]049号文件第三条规定的延续抵免期限的剩余年限内，由合并、分立后的企业延续抵免。
As we know, Xiao Shenyang and Liu Qian did wonderful jobs in the CCTV Spring Festival Gala. Now many people are crazy about these two persons. But how much do you know about them
Xiao Shenyang was born in a poor peasant family which is in difficult family conditions. His real name is Shen He. He is an actor. He is good at Er Ren Zhuan. He learned acts, following Zhao Benshan. During the school life, he was very active in many activities. He looks like a simple man, but he never stops pursuing his artistic aspiration. More and more people like his style of performance, and we hope he can make great progress in the future.
Liu Qian is a young magician from Taiwan. At the age of 7, Liu saw a cute magic toy in a shop.
At that moment he began to love and decided to learn magic. Liu didn’t go to any magic school. He practiced tricks every day to improve his skills, until one day he was able to put on a show for his class. He saw the surprise on everyone’s face, and he felt it was cool. He often does street shows for passers-by, police and farmers. He worked hard at it. Now he is a famous magician.
根据短文内容完成下面表格中由于小沈阳和刘谦的信息
| Xiao Shenyang | Liu Qian |
| Job | An actor | A young magician from Taiwan |
| How to succeed | He learned acts, (56) Zhao Benshan. During the school life, he (57) He looks like (58) . But he never stops pursuing the artistic aspiration. | He always learned magic (59) at the beginning. At his show for his class, he found everyone (60) and he felt it was cool. He often does street shows for people. He works hard at it. |