某居民纳税人，2011年收入合计28万元，成本合计24万元，经税务机关核实，企业未能正确核算收入，税务机关对企业核定征收企业所得税，应税所得率为15%，该企业2011年应纳企业所得税( )万元。
A．0.88
B．1.06
C．1.42
D．1.68
参考答案：B
解析：应纳税所得额=24÷(1-15%)×15%=4.24(万元)；应纳所得税=4.24×25%=1.06(万元)。
Long ago there was a boy who was hungry for success. For him winning was .One day the boy was to run in a race in his village. Many people got together to Among the crowd was a wise old man. The race began. All the runners ran very fast, but the boy at the last minute. The crowd cheered and waved at the boy. The wise man said nothing. The little boy felt and important. “Another race, another race!” cried the little boy. The wise old man came over and presented ( 交给 ) the little boy with two new runners, an old woman and a blind man. “This is no race!” the little boy shouted. “Race!” ordered the wise man. The boy won again. The crowd, , was silent this time. “ don’t the people cheer for my success?” he asked the wise old man. “Race again!” replied the wise man, “But this time, finish .” The little boy thought a little, and then took the hands of the blind man and the old woman. The race began and the little boy walked to the finishing line. The crowed . The wise man smiled. “Who is the crowd cheering for?” asked the little boy. The wise old man, putting his hands on the boy’s shoulders, replied softly, “Little boy, for this race you have won than in any race you have ever run before, and for this race the crowd cheer not for any winner!”
|