问题 多项选择题

根据企业所得税法的规定,下列表述正确的有()。

A.非居民企业直接转让中国境内居民企业股权,采取分期收款方式的,应于合同或协议生效且完成股权变更手续时确认收入

B.企业筹建期间,发生的广告费和业务宣传费,不允许税前扣除

C.对股权激励计划实行后立即行权的,上市公司可以根据实际行权价格与激励对象实际支付价格的差额和数量,作为当年工资薪金支出,根据规定在税前扣除

D.专门从事股权投资业务的企业,不得核定征收企业所得税

E.总机构和具有主体生产经营职能的二级分支机构就地预缴企业所得税

答案

参考答案:A, C, D, E

解析:选项B,企业在筹建期间,发生广告费和业务宣传费,可以按实际发生额计入企业筹办并按有关规定在税前扣除。选项D,从事股权(股票)投资业务的企业,不得核定征收企业所得税,应该实行查账征收企业所得税。

阅读理解

Reading comprehension.

    One of the most famous movie prizes in the world is the Oscar. Every year in the United States, the

Academy of Motion Picture Arts and Science (电影艺术科学院) gives Oscars to people who have done

well in the movies. There is an Oscar for the best movie of the year, another for the best actor, and Oscars

for doing many other things well in movies.

    Oscars are very important because people want to see movies that have won them. They also want to

see actors who have won Oscars. This means movies that have won Oscars make a lot of money. The

Academy first gave prizes to movies in 1927, but they were not called Oscars then. That happened four

years later. Most people think that Oscar was someone famous in the movies, but he wasn't. He was

someone that a woman called Margaret Herrick knew. She worked for the Academy and one day she saw

the prize on a table. She said, "He looked like my friend Oscar." From that time on the prizes were called

the Oscars.

Answer the following questions according to the passage.

1. What is the Oscar?

                                                                                                                             

2. Who can win the Oscars?

                                                                                                                             

3. Where does the Academy of Motion Picture Arts and Science give Oscars to them? 

                                                                                                                              

4. When did the Oscars get their names?

                                                                                                                              

5. Why are Oscars important?

                                                                                                                               

多项选择题