问题 单项选择题

People can get emotional about immigration. Bill O’Reilly, a talk-show host, devoted a recent segment to the story of an illegal alien who got drunk and accidentally killed two attractive white girls with his car. If only he had been deported for previous misdemeanours, Mr. O’Reilly raged, those girls would still be alive. Another talk-show host, Geraldo Rivera, during an on-air shout-joust(争吵) with Mr. O’ Reilly, denounced his demagogic choice of story-angle as" a sin".

President George Bush tried again this week to bring a more rational tone to the debate. He urged the new Democratic Congress to revive the immigration reforms that the old Republican Congress killed last year. His proposal was broadly the same as before. He said he wanted to make it harder to enter America illegally, but easier to do so legally, and to offer a path to citizenship for the estimated 12m illegals who have already snuck in.

The first part faces few political hurdles and is already well under way. Mr. Bush expects to have doubled the number of Border Patrol agents by the end of next year. The new recruits are being trained. And to defend against the invading legions of would-be gardeners and hotel cleaners, the frontier is also equipped with high-tech military gizmos(小发明), such as unmanned spy planes with infra-red(红外) cameras. This may be having some effect. Mr. Bush boasted that the number of people caught sneaking over the border had fallen by nearly 30% this year.

And the controversial part of Mr. Bush’s immigration package--allowing more immigrants in and offering those already in America a chance to become legal -- is still just a plan. House Republicans squashed it last year. Mr. Bush senses a second chance with the new Democratic Congress, but Democrats, like Republicans, are split on the issue. Some, notably Ted Kennedy, think America should embrace hard- working migrants. Others fret that hard-working migrants will undercut the wages of the native-born.

Mr. Bush would like to see the pro-immigrant wings of both parties work together to give him a bill he can sign. The Senate is expected to squeeze in a debate next month. The administration is trying to entice law-and-order Republicans on board; a recent leaked memo talked of substantial fines for illegals before they can become legal and" much bigger" fines for employers who hire them before they do.

The biggest hurdle, however, may be the Democrats’ reluctance to co-operate with Mr. Bush. Some figure that, rather than letting their hated adversary share the credit for fixing the immigration system, they should stall until a Democrat is in the White House and then take it all. So there is a selfish as well as a moral argument for making a deal.

Which of the following is proposed by Mr. Bush()

A. Making it harder for immigrants to enter America both legally and illegally

B. Carrying out substantial fine for illegals before they can become legal

C. Setting up more Border Patrol agents by the end of this year

D. Allowing more immigrants in and offering them a chance to become legal

答案

参考答案:D

解析:

本题为推理判断题。布什在议案中说的是“让非法移民进入美国更困难,让合法移民进入美国更容易。”而不是“同样困难”,因此A项错误。B项是谈话备忘录中的内容,见文章倒数第2段,而不是布什的建议。C项错在文章中说的是“直到明年年底,建立更多的边防站”而不是“今年年底”。所以,此题选D。

选择题
单项选择题

某中外合资工业制造公司,为增值税一般纳税人,2000年1月开业。2007年适用税率为15%,2008年为减半征收的第二年,企业有关生产、经营资料如下:
(1)取得产品销售收入2300万元、购买国库券利息收入50万元、从境内投资公司分回税后利润180万元(被投资方适用企业所得税税率20%)、提供设计服务取得收入120万元;
(2)发生产品销售成本1100万元;发生销售费用430万元;
(3)发生财务费用220万元,其中:1月1日以集资方式筹集生产性资金300万元,期限1年,支付利息费用30万元(同期银行贷款年利率6%);4月1日向银行借款500万元用于建造厂房,借款期限1年,当年向银行支付了3个季度的借款利息22.5万元,该厂房于10月31日完工结算并投入使用,企业全部记入了财务费用;
(4)发生管理费用260万元,其中含业务招待费130万元、母公司为其提供管理咨询服务,开具发票,企业支付管理咨询费60万元;
(5)“营业外支出”账户记载金额44万元。其中:合同违约金4万元;通过民政局对南方灾区的重建捐赠自产产品一批,账面成本40万元(当期同类货物不含税销售价格为56万元);
(6)本年12月购入一套环境保护专用设备自用,取得增值税专用发票300万元,增值税款51万元(增值税不符合退税条件);
(7)当年支付残疾人工资为34万元,已按实际发生额计入当期成本费用。
其他相关资料:购买的环保专用设备符合国家相关抵免税政策。
根据上述资料和税法有关规定,回答下列问题:

计算2008年企业应缴纳的企业所得税为( )万元。

A.50.45

B.51.45

C.60.45

D.8.06