问题
判断题
依据新的《企业所得税法》，企业开发新技术、新产品、新工艺的研究开发费用以及企业购置用于环境保护、节能节水等专用设备的投资额，可以在计算应纳税所得额时加计扣除。 ( )
答案
参考答案：错
解析： 《企业所得税法》第34条规定，企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。而不是实行加计扣除的办法。
搜题请搜索小程序“爱下问搜题”
依据新的《企业所得税法》，企业开发新技术、新产品、新工艺的研究开发费用以及企业购置用于环境保护、节能节水等专用设备的投资额，可以在计算应纳税所得额时加计扣除。 ( )
参考答案：错
解析： 《企业所得税法》第34条规定，企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。而不是实行加计扣除的办法。
Directions: Complete the following passage by using the words in the box. Each word can only be used once. Note that there is one word more than you need.
Stress is a natural part of everyday life and there is no way to avoid it. In fact, it is not the bad thing as is often 小题3: to be. A certain amount of stress is vital to provide motivation and give purpose to life. It is only when the stress gets out of control that it can lead to poor 小题4: and ill health. The amount of stress a person can stand depends very much on the individual. Some people are not afraid of stress, and such characters are obviously prime 小题5: for managerial responsibilities; others lose heart at the first sign of unusual difficulties. When 小题6: to stress, in whatever form, we react both chemically and physically. In fact we make choice between “flight or fight” and in more primitive (远古的) days the choices made the difference between life or death. The 小题7: we meet today are unlikely to be so extreme, but however little the stress, it 小题8: the same response. It is when such a reaction lasts long, through continued exposure to stress, that health becomes 小题9: . Since we can’t remove stress from our lives (it would be unwise to do so even if we could), we need to find ways to deal with it. |