问题 单项选择题

某食品加工厂雇佣职工10人,资产总额200万元,税务机关对其2011年经营业务进行检查时发现食品销售收入为50万元、转让国债收入4万元、国债利息收入1万元,但无法查实成本费用,税务机关采用核定办法对其征收所得税,应税所得率为15%。2011年该食品加工厂应缴纳企业所得税()万元。

A.1.5 

B.1.62 

C.1.88 

D.2.03

答案

参考答案:D

解析:

此题考查的是居民企业的核定征收企业所得税应纳税额的计算。题干中,该食品加工厂的成本费用无法查实,税务机关可以核定其应税所得率,应纳税所得额=应税收入额×应税所得率。国债利息收入免征企业所得税。

2011年该食品加工厂应纳所得税额=(50+4)×15%×25%=2.03(万元)。

单项选择题
阅读理解

Researchers at Massachusetts General Hospital for Children (MGHfC) have invented a new term that describes dangers associated with cigarette smoke: third-hand smoke. Study results published in January, 2009 discuss how third-hand smoke is especially dangerous for children.

Have you ever walked into a room that had the smell of cigarette smoke, regardless of the fact that a fan was moving the air and no one was smoking at the time? This is what researchers are calling third-hand smoke — and it represents the poisonous deposits (存积物) that are left behind long after a cigarette is put out. 

Cigarette smoke contains gases and small particles that are deposited on every surface it comes in contact with, for example, the smoker’s hair and clothing, or the environment the cigarette was smoked in. It’s dangerous for young children who may crawl on polluted surfaces. Third-hand smoke is a serious health risk for our kids, especially those who live in the homes of smokers.

Jonathan Winickoff, lead author of the study, explains, “When you come into contact with your baby, even if you’re not smoking at the time, he or she comes in contact with those poisons. And if you breast-feed, the poisons will transfer to your baby in your breast milk.” Winickoff adds however, that nursing a baby if you’re a smoker is still a better choice than bottle-feeding.

Researchers involved in the study also surveyed more than 1,500 families in an effort to learn about adult attitudes regarding the danger third-hand smoke represents to their children and how that might affect smoking in the home.

Approximately 95 percent of nonsmokers and 84 percent of smokers believe that secondhand smoke is dangerous for children.

On the issue of whether third-hand smoke threatens the health of children, 65 percent of nonsmokers and 43 percent of smokers felt that third-hand smoke harms kids. When asked about rules regarding smoking in the home, approximately 88 percent of nonsmokers said they don’t allow smoking, while only 27 percent of smokers forbid smoking in the home.

However, both non-smokers and smokers who felt that third-hand smoking was harmful to children’s health were more inclined to (倾向于) restrict smoking in their homes.

小题1:The study led by Jonathan Winickoff focused on _______.

A.bad influences long after a cigarette is smoked

B.third-hand smoke and secondhand smoke

C.the bad effects of smoking on common people

D.the terrible smell of cigarette smoke小题2:How does the text explain what third-hand smoke is?

A.By telling results of a survey.

B.By giving statistics.

C.By making comparisons.

D.By giving an example.小题3:The following measures to prevent the effect of third-hand smoke are effective except _______. 

A.keeping kids out of room when you smoke

B.cleaning the house to get rid of poisons

C.making yourself clean before contacting kids

D.trying to forbid smoking in home