企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特

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问题单项选择题

企业重组的税务处理区分不同条件分别适用一般性税务处理规定和特殊性税务处理规定。其中，适用特殊性税务处理规定的企业重组，重组交易对价中非股权支付金额不得高于交易支付总额的（）。

A.15%

B.25%

C.75%

D.85%

答案

参考答案：A

解析：重组交易对价中涉及股权支付金额不得高于交易支付总额的85%，即重组交易对价中非股权支付金额不得高于交易支付总额的15%。

改错题

My car just wouldn’t move any further. It was complete	小题1:
dead, and I was a few miles far away from anywhere on a cold,	小题2:
wet night. I decided walk around a little before accepting I’d	小题3:
have to spend the night in the car. Maybe I can find a	小题4:
telephone. Actually, I didn’t have to walk far after I	小题5:
found a small house standing on a field with a light	小题6:
shone from the sitting room. I knocked at the door and	小题7:
was very happy when a pleasant old man opened the	小题8:
door but listened to my story carefully. He said he didn’t	小题9:
have telephone, and there wasn’t one within walking distance.	小题10:

判断题

放射线杀菌，在有氧气条件下效果好。