根据企业所得税的规定，以下关于税收优惠的说法中，正确的有( )。
A．企业从事国家重点扶持的公共基础设施项目的投资经营的所得，自项目取得第一笔生产经营收入所属年度起，享受三年免税、三年减半的优惠政策
B．企业从事环境保护、节能节水项目的所得，自获利年度起，享受三年免税、三年减半的优惠政策
C．企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减按90%计入收入总额
D．外国政府向中国政府提供贷款取得的利息所得，免征所得税
E．小型微利企业减按15%的税率征收企业所得税
参考答案：A,C,E
解析： 选项B，应该是自项目取得第一笔生产经营收入所属年度起，享受三年免税、三年减半的优惠政策；选项D，小型微利企业减按 20%的税率征收企业所得税。
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| Nearly everybody enjoys chicken, and the most famous name in chicken is Kentucky Fried Chicken. Mr. Sanders, the man who started this business _ 1 always very rich. At one time, he 2 a small gas station next to a highway (公路) . Many truck drivers 3 there to get gas and take a rest. Mr. Sanders realized they were of ten 4 , so he began serving sandwiches and coffee. 5 the sandwiches he made tasted good, and didn't cost 6 , more and more 7 came to eat at his place. 8 Mr. Sanders began to serve fried chicken. People 9 it very much, and his new business grew fast. Not long after, however, 10_ highway was built (建造) , and many drivers no longer went 11 Mr. Sanders' restaurant. So he had to 12 it. Then he traveled around the country 13 to sell his idea of opening fried chicken restaurants. He succeeded. By 1967, 14_ almost 5,000 Kentucky Fried Chicken restaurants. And now, wherever you go in the United States, you will see 15 . If you like chicken, I'm sure you'll enjoy Kentucky Chicken. | ||||
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