问题 多项选择题

外资企业所得税法规定,在中国境内未设立机构、场所的外国企业就来源于中国境内的所得征收所得税,这些所得是指()。

A.从中国境内外商投资企业取得的利润

B.从中国境内取得的存款或贷款利息

C.将财产租给中国境内租用者而取得的租金

D.提供在中国境内使用的专利权取得的使用费

E.转让在中国境外的房屋、建筑物取得的收益

答案

参考答案:B, C, D

解析:测试考生对在中国境内未设立机构、场所的外国企业就来源于中国境内征税所得的范围是否清楚。 备选答案E,转让在中国境外的房屋、建筑物取得的收益显然不对;而备选答案A属于规定的免税范围。因此,B、C、D项符合税法的规定。

阅读理解

City buses are white and blue. Please board at the front door and pay the fare as you get on. The fare per ride is $1.50 for adults and $1.00 for senior citizens. The fare may be paid by cash, bus pass or multiple passes. Please pay the exact amount directly into the slot at the top of the fare box. Remember that bills are not accepted and drivers cannot make change for riders.

When you wish to get off the bus, please notify the driver in advance by pressing one of the buttons provided throughout the bus for this purpose. The bus may pass bus stops without stopping if no one is getting off or waiting to get on.

There are five subway lines in the city. The fare is set at five rates from $2.00 to $3.50 according to the number of predetermined(  )“price zones” traveled. To purchase the appropriate ticket, please check the fare on the boards installed above the ticket-selling machines in each subway station.

Pass through the automated ticket gates by inserting the ticket into the slot. When getting off the subway at a station beyond the validity of the ticket, pay the additional fare at a fare-adjustment machine.

小题1:According to the information, all bus riders should _________.

A.exit from the back door

B.let the driver know in advance if they want to get off

C.ask the driver for change

D.pay according to a “price zone”小题2:What is the lowest cost of a subway ride for an adult?

A.$1.00.

B.$1.50 .

C.$2.00.

D.$3.50.小题3: How can a rider determine the fare of a subway ride?

A.It is automatically determined.

B.It is always $2.00

C.Fare-adjustment machines determine the fare.

D.All fares are posted小题4:This text mainly tells us _________.

A.how to use city buses and subways

B.how convenient city buses and subways are

C.how to pay the fare for city buses and subways

D.how well city buses and subways are equipped

多项选择题