根据我国《企业所得税法》的规定，国家对符合条件的小型微利企业按低税率征收企业所得税。该低税率为（）
A．15％
B．20％
C．25％
D．30％
参考答案：B
解析：
降低税率。根据《企业所得税法》第28条的规定，在下列两种情况下，可以降低税率：1.符合条件小型微利企业，减按20%的税率征收企业所得税；2.国家需要重点扶持的高新技术企业，减少15%的税率征收企业所得税。
| 完形填空。 |
| A: 1 is this bag at the door? Is it 2 , Mr Read? B: No. His bag is 3 , but this one is green. I think 4 Mr Black's. A: Excuse me. Mr Black. Is this 5 yours? C: Oh, yes, it's 6 bag. A: It's so heavy (重的). 7 in it? C: There are 8 T-shits in it. A: T-shirt? 9 colour are they? C: 10 many kinds of colours. |
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