问题 判断题

对社会力量,包括企业单位(不含外商投资企业和外国企业)、事业单位、社会团体、个人和个体工商户,资助关联的科研机构和高等学校研究开发新产品、新技术、新工艺所发生的研究开发费用,经税务机关审核确定,其资助支出可以全额在当年度应纳税所得额中扣除。()

答案

参考答案:

解析:

社会力量资助非关联科研机构和高校的研究开发费,经税务机关审定,可税前扣除;资助关联单位的不得税前扣除。

阅读理解

Is your family interested in buying a dog? A dog can be a pleasant companion(伙伴) to your family, but if you choose the wrong kind of dog,you will have a lot of troubles.

Families should sit down and thoroughly discuss the possible problems before buying a dog. Even if the children in your family are the ones who want the dog, the parents are the ones who are really responsible for seeing that the animal is properly cared for. If you don’t know much about dogs, it is a good idea to go to the library for books about different kinds of dogs, as well as books about how to train a young dog. In reading about the different breeds(种类)you should know that a dog described(描述)as very alert(机敏灵活的)may be too active. When a book describes a dog as an excellent hunting dog, it probably means that the dog won’t be happy living in a small house. Dog breeds vary(变化)in popularity as the years go by. One of the most popular dogs these days is the German shepherd(牧羊犬). This is because it provides protection as well as companionship(陪伴). The family should be warned that these dogs grow up to be very big, and may be too powerful for children to control. If space is limited, a toy dog may be a good choice. These dogs are very small and easy to train. They don’t need to be walked daily, since they can exercise in the home.

小题1:According to the passage, one can get information about different kinds of dogs      .

A.by going to the library

B.by asking someone who has enough experience about different kinds of dogs

C.by buying a dog and training it

D.by reading books about dogs小题2:The German shepherd is a popular dog      .

A.because it is easy to train

B.because it is big and strong

C.because it is powerful and friendly

D.because it is alert and active小题3:Which is the best topic of the passage?

A.The care and proper selection of dogs for families.

B.Different breeds of dogs.

C.Responsibility for seeing that dogs are properly cared for.

D.Different kinds of books about dogs.

选择题