问题 阅读理解

阅读理解。

     It is difficult for doctors to help a person with a damaged brain. Without enough blood, the

brain lives for only three to five minutes. More often the doctors can't fix the damage. Sometimes

they are afraid to try something to help because it is dangerous to work on the brain. The doctors

might make the person worse if he operates on the brain.                                                            

     Dr. Robert White, a famous professor and doctor, thinks he knows a way to help. He thinks

doctors should make the brain very cold. If it is very cold, the brain can live without blood for

30 minutes. This gives the doctor a longer time to do something for the brain.                                  

      Dr. White tried his idea on 13 monkeys. First he taught them to do different jobs, then he

operated on them. He made the monkeys' blood go through a machine. The machine cooled

the blood. Then the machine sent the blood back to the monkeys' brains. When the brain's

temperature was 10°C, Dr. White stopped the blood to the brain. After 30 minutes he turned

the blood back on. He warmed the blood again. After their operations the monkeys were like

they had been before. They were healthy and busy. Each one could still do the jobs the doctor

had taught them.       

1. The biggest difficulty in operating on the damaged brain is that _______.         

A. the time is too short for doctors

B. the patients are often too nervous

C. the damage is extremely hard to fix

D. the blood-cooling machine might break down

2. The brain operation was made possible mainly by _______.

A. taking the blood out of the brain       

B. trying the operation on monkeys first

C. having the blood go through a machine    

D. lowering the brain's temperature

3. With Dr. White's new idea, the operation on the damaged brain _______.

A. can last as long as 30 minutes        

B. can keep the brain's blood warm

C. can keep the patient's brain healthy    

D. can help monkeys do different jobs

4. What is the right order of the steps in the operation?

a. send the cooled blood back to the brain

b. stop the blood to the brain

c. have the blood cooled down

d. operate on the brain

A. a, b, c, d            

B. c, a, b, d       

C. c, b, d, a            

D. b, c, d,

答案

1-4: ADAB

单项选择题 案例分析题

税务稽查局的肖兵与李剑对大成房地产公司(内资)进行税务检查,在检查结束交换意见时,税企业双方因如下问题发生争议。如果你负责审理这个案件,请提出正确的审理意见。

问题一:太阳公寓开发项目已全部销售完毕,后因业主同开发商有纠纷而需调整合同额,应收房款金额随之减少100万元,理应发冲减生当期的销售收入及税金。而大成公司当期无销售收入,即无营业税也无企业所得税。企业诉求:坚决要求退税,并退还已纳税款的利息。

检查人员:由于企业属于持续经营,其发生的销货退回事项,可以用于抵顶以后期间已纳的税款,不予退税,也不支持退还税款所滋生的利息。

问题二:由于2008年前项目长期未启动,此期间涉及该项目的营销费用及公司管理费用均结转当期损益,其中,已转入管理费用中还含有80万元业务招待费和200万元的广告宣传费用。但业务招待费已经按税收规定60%在税前扣除,其余的部分进行了纳税调整。

企业诉求:按照会计制度和会计准则的相关规定,销售费用和管理费用不需要资本化,直接记入到当期损益。

检查人员:销售费用和管理费用不需要资本化,可以记入到当期损益,但其中的招待费与广告费用,当期不得扣除。

问题三:企业本年无收入,但因向受灾地区的捐赠而导致2008年度亏损。

企业诉求:向汶川地震的捐赠可以据实扣除,由于捐赠而增加的亏损可以在未来的五年内弥补。

检查人员:企业没有会计利润不得在税前扣除捐赠支出,况且2008年7月30日国务院发出《国务院关于支持汶川地震灾后恢复重建政策措施的意见》中有“对企业、个人通过公益性社会团体、县级以上人民政府及其部门向受灾地区的捐赠,允许在当年企业所得税前和当年个人所得税前全额扣除”的政策执行到2008年12月31日,如果由于捐赠增加了亏损,就意味着这个政策延期了5年。

问题四:天上人间开发项目2007年开始预售,并按预收账款8000万元的20%减除税费(略)并入当年应纳税所得额预缴企业所得税,税率33%,2008年该项目全部销售完毕,并进行所得税汇算,其项目总计已经确定的应纳税所得额是3000万元,2008年所得税税率调整为25%。

企业诉求:由于这个项目是在2008年销售全部结束完毕,应当3000万元的25%计算缴纳企业所得税,抵减2007年按预收账款8000万元的20%预交33%的企业所得税税款。

检查人员:应当分别计算,不能用3000*25%抵减2007年8000*20%*33%已纳税款,2008年应当缴纳的企业所得税税款为(3000-8000*20%)*25%。

问题五:企业将一房产转为投资性房地产,该资产成本价格为7000万元,房产的公允价值为10000万元,按公允价值计价后,会计上不允许折旧和摊销,但企业的该项资产正在出租期间,获得房产的租金收入100万元,税收上已经对租金收入确认征税了。

企业诉求:按房产的公允价值10000万元计提折旧,并在税前扣除。

检查人员:按房产的成本价7000万元计提折旧,可以在税前扣除。

针对上述争议以及有关稽查业务,回答以下问题:

符合条件的应收房款的减少,符合税收政策的做法为()。

A.发生时冲减当期收入,一般情况不予退还已纳的税款,多交的税款可以抵顶当期或以后期间的应纳税款

B.发生时不冲减发生当期收入,应当采取追溯调整,及时退还已纳的税款

C.发生时冲减当期收入,若以前多交的营业税在当期不能得到足额抵扣时,其多交的税款可以抵顶当期企业应缴的其他税种的应缴税款

D.以上都符合税收政策规定

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