问题 多项选择题

某企业的下列支出中,计算应纳税所得额时,不准从收入总额中扣除的有( )。

A.以经营租赁方式租人固定资产发生的租赁费

B.转让机器设备发生的费用

C.对外投资的支出

D.非广告性质的赞助支出

答案

参考答案:C,D

解析: 根据《企业所得税暂行条例》的规定,计缴企业所得税时:资本性支出,无形资产受让、开发支出,违法经营的罚款和被没收财物的损失,各项税收的滞纳金、罚金和罚款,自然灾害或者意外事故损失有赔偿的部分,超过国家规定允许扣除的公益、救济性的捐赠,以及非公益、救济性的捐赠,各种赞助支出,(指各种非广告性质的赞助支出),与取得收入无关的其他各项支出,贿赂等非法支出,存货跌价准备金、短期投资跌价准备金、长期投资跌价准备金、风险准备金,纳税人出售职工住房发生的财产损失不得扣除。

单项选择题 B1型题
单项选择题

When Dave was eighteen, he bought a secondhand car for 200 so that he could travel to and from work more (1) than by bus. It worked quite well for a few years, but then it got so old, and it was costing him (2) much in repairs that he decided that he had better (3) it.

He asked among his friends to see if anyone was particularly (4) to buy a cheap car, but they all knew that it was falling to pieces, so (5) of them had any desire to buy it. Dave’s friend Sam saw that he was (6) when they met one evening, and said, "What’s (7) , Dave"

Dave told him, and Sam answered, "Well, what about advertising it in the paper You may (8) more for it that way than the cost of the advertisement!" Thinking that Sam’s (9) was sensible, he put an advertisement in an evening paper, which read "For sale: small car, (10) very little petrol, only two owners. Bargain at 50. " For two days after the advertisement first appeared, there was no (11) . But then on Saturday evening he had an enquiry. A man rang up and said he would like to (12) him about the car. "All right, " Dave said, feeling happy. He asked the man whether ten o’clock the next morning would be (13) or not. "Fine, " the man said, "and I’ll (14) my wife. We intend to go for a ride in it to (15) it. "

The next morning, at a quarter to ten, Dave parked the car in the square outside his front door, (16) to wait there for the people who had (17) his advertisement. Even Dave had to (18) that the car really looked like a wreck. Then, soon after he had got the car as clean (19) it could be, a police car stopped just behind him and a policeman got out. He looked at Dave’s car and then said, "Have you reported this (20) to us yet, sir\

11()

A. doubt

B. help

C. trouble

D. answer