以下企业组织形式中，不需要缴纳企业所得税的有（）。
A．独资企业
B．合伙企业
C．公司企业
D．合作企业
E．合资企业
参考答案：A, B
解析：
独资企业不是一个法定经济实体，不需要缴纳企业所得税，业主个人需将独资企业的利润与取得的其他应税收入加总，一并计缴个人所得税；合伙企业虽然是独立于各合伙人的企业主体，但合伙企业无须缴纳企业所得税，每个合伙人应按其在企业中分得的利润加上自己的其他应税收入的总额缴纳个人所得税。
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| Many language learners think their pronunciation is good enough because their teacher doesn't correct them too often or because other students can __1_ them. Pronunciation is the area which is __2__ the least attention to in language learning. Most teachers __3__ just let their students speak and stop them __4__ they say something completely wrong. Working on each student's pronunciation in class is just __5__. Also, the students who are __6__ at pronunciation may be afraid that it will embarrass their classmates if they help __7__ their mistakes. If you believe your pronunciation is good enough to __8__ because it is good enough for your teacher and other students, you may be __9__ when you actually go to a foreign country. One of my friends was the best student in his __10 _ class in Poland. When he went to America, he found Americans didn't understand __11__ of what he said. Your pronunciation may still be quite __12 _ that of a native speaker. If this is the __13__, other people will find it __14__ to understand what you're saying and will not be comfortable with you. 15 , don't think you can communicate in a foreign language __16__ you've tested your skills on real native speakers. __17__ for native or nearnative pronunciation so that people you talk to can communicate with you __18__. In order to achieve this goal, there's __19__ that you will need to start thinking about pronunciation and __20__ time on it. | ||||
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