企业境外所得已在境外实际缴纳的所得税税款，在汇总纳税并按规定计算扣除限额时，如果境外实际缴纳的税款超过扣除限额，对超过的部分可处理的方法是( )。
A．列为当年费用支出
B．从本年度的应纳所得税额中扣除
C．从以后年度税额扣除的余额中补扣，补扣期限最长不得超过5年
D．从以后年度境外所得中扣除
参考答案：C
解析： 境外纳税额超过扣除限额部分，不得作为当年费用支出，但可以在以后5年税额扣除的余额中补扣。
Passage Three
| Our culture has caused most Americans to assume not only that our language is universal but that the gestures we use are understood by everyone. We do not realize that waving good-bye is the way to summon a person from the Philippines to one’s side, or that in Italy and some Latin American countries, curling the finger to oneself is a sign of farewell. Those private citizens who sent packages to our troops occupying Germany after World War II and marked them GIFT to escape duty payments did not bother to find out that "Gift" means poison in German. Moreover, we like to think of ourselves as friendly, yet we prefer to be at least 3 feet or an arm’s length away from others. Latins and Middle Easterners like to come closer and touch, which makes Americans uncomfortable. Our linguistic (语言上的) and cultural blindness and the casualness with which we take notice of the developed tastes, gestures, customs and languages of other countries, are losing us friends, business and respect in the world. Even here in the United States, we make few concessions (让步) to the needs of foreign visitors. There are no information signs in four languages on our public buildings or monuments; we do not have multilingual (多语言的) guided tours. Very few restaurant menus have translations, and multilingual waiters, bank clerks and policemen are rare. Our transportation systems have maps in English only and often we ourselves have difficulty understanding them. When we go abroad, we tend to cluster in hotels and restaurants where English is spoken. Then attitudes and information we pick up are conditioned by those natives—usually the richer— who speak English. Our business dealings, as well as the nation’s diplomacy, are conducted through interpreters. For many years, American dollars no longer buy all good things, and we are slowly beginning to realize that our proper role in the world is changing. A 1979 Harris poll reported that 55 percent of Americans want this country to play a more significant role in world affairs; we want to have a hand in the important decisions of the 21st century, even though it may not always be the upper hand. |
The author gives many examples to criticize Americans for their ______.
A．cultural self-centeredness
B．casual manners
C．indifference towards foreign visitors
D．arrogance towards other cultures