| 经济特区某中外合资经营企业为生产性先进技术企业，中方与外方股权比例为6:4。 1997年8月开始生产经营，经营期20年，1997年获利40万元，企业选择从1998年起计算减免税优惠期限并获批准。2003年以后该企业被有关部门继续认定为先进技术企业， 1997年至2005年的应税所得情况如下： 金额单位：万元
(1)2月份该企业的外方投资者将分得的2005年税后利润全部再投资用于扩建本企业生产规模。 (2)全年取得产品销售收入4800万元。 (3)全年发生产品销售成本3150万元，销售费用310万元，管理费用650万元(其中含交际应酬费32万元)。 根据以上资料和税法相关规定，回答下列问题(不考虑地方所得税)： |
该企业的外方投资者再投资可获得退税额( )万元。
A．3.36
B．5.04
C．7.60
D．8.40
参考答案：D
| 阅读理解。 | |||
| Long long ago, human beings used to walk barefoot. A king happened to travel 1 into the countryside. He was greatly troubled by the 2 roads where gravel (砾石) and broken stones pricked (使刺痛) and numbed (使麻木) his 3 . When he returned to his palace he issued an order that all the roads be 4 with cattle hide (牛皮). He thought it was beneficial not only to 5 but also to his people and hoped 6 would no longer be a painful thing But 7 all the cattle in the kingdom were killed there 8 not be enough hide to get the work done. Evidently it was a stupid 9 . As it was an imperial order people could do nothing but shake their heads and 10 . At this juncture a clever servant in the palace 11 to make a suggestion. "Your Majesty, why don't take an easier way? You don't have to mobilize (调动) so many people, to have so many oxen killed, nor so much money 12 . What you have to do is simply to cover each of your feet with a piece of hide." Surprised and 13 , the king immediately changed his mind and adopted the 14 . This is said to be the origin of using 15 to make shoes. Though it sounds 16 and strange, it inspires us to think. It is much easier to change oneself than to change the world. 17 it will be much better for one to change oneself before one 18 an attempt to change the outer world. Why don't try to put yourself on the 19 of the person you deal with? You will find it easier to solve a problem 20 you change your way of thinking. | |||
| ( )1. A. much ( )2. A. smooth ( )3. A. body ( )4. A. crowded ( )5. A. others ( )6. A. walking ( )7. A. as well ( )8. A. would ( )9. A. comment ( )10. A. sigh ( )11. A. wanted ( )12. A. wasted ( )13. A. moved ( )14. A. decision ( )15. A. leather ( )16. A. odd ( )17. A. Or ( )18. A. makes ( )19. A. direction ( )20. A. before | B. near B. rough B. arms B. filled B. himself B. swimming B. even if B. should B. chance B. sign B. ventured B. borrowed B. excited B. plan B. silk B. funny B. But B. tries B. situation B. if | C. far C. long C. feet C. covered C. them C. singing C. as long as C. must C. attempt C. cheer C. planned C. saved C. pleased C. suggestion C. plastic C. amusing C. So C. takes C. occasion C. while | D. a lot D. busy D. legs D. put D. themselves D. shopping D. when D. may D. opinion D. weep D. hoped D. loaned D. bored D. measure D. cloth D. surprising D. However D. gives D. position D. until |