问题 多项选择题

下列税收优惠中,符合企业所得税法规定的有()。

A.符合条件的节能服务公司实施合同能源管理项目,自项目取得的第一笔生产经营收入所属年度起“三免三减半”

B.金融机构农户小额贷款的利息收入,减按90%计入收入总额

C.企业安置残疾人员所支付的工资费用可加计100%扣除

D.民族自治地方的自治机关可以决定本民族自治地方的所得税的减免

E.国家需要重点扶持的高新技术企业,减按20%的税率征收企业所得税

答案

参考答案:A, B, C

解析:民族自治地方的自治机关可以决定本民族自治地方的所得税中属于地方分享部分的减征或免征;国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税。

单项选择题
阅读理解

Effective(有效的)listening is important for improving communication between people. The sad part is that we want others to listen to us, but we ourselves are bad listeners, therefore creating barriers(障碍) to effective listening. Here are some common barriers to effective listening and some ways of overcoming them.

Before the speaker finishes speaking, you think you know the answer already and interrupt him or her. This is one of the most common barriers to effective listening. Respect is important for good listening. If you think you know the answer, you still should listen carefully to what’s being said, and then make ready a few questions and answers, wait for several seconds and then start speaking.

Whenever a speaker speaks, many a time listeners try to help the speaker. Though it may seem as if you’re trying to help, actually it isn’t so. In fact you should set up a separate(单独的) meeting for advising the speaker. If you feel you have anything to say, which the speaker may not know, you should politely ask if you may suggest anything.

In a heated discussion, the speakers sometimes don’t agree to each other’s opinions and treat it as a competition, and then it becomes a barrier to good listening. To overcome this, you should express your opinions after the speaker has finished speaking. Speak out wherever you disagree, but also if you agree on anything, you should point it out.

小题1:Why is effective listening important? (No more than 8 words.)2分

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小题2:According to Paragraph 2, what prevents effective listening? (No more than 8              words.)2分

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小题3:What will you do if you really want to say anything the speakers may not know? (No more than 10 words.)3分

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小题4:How can you avoid treating a heated discussion as a competition? (No more than 10 words.)3分

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