问题 单项选择题

根据企业所得税法律制度的规定,下列各项中,按照负担、支付所得的企业所在地确定所得来源地的是( )。

A.销售货物所得
B.权益性投资所得
C.动产转让所得
D.租金所得

答案

参考答案:D

解析: (1)选项A:销售货物所得,按照交易活动发生地确定;(2)选项B:权益性投资所得,按照分配所得的企业所在地确定;(3)选项C:动产转让所得按照转让动产的企业或机构场所所在地确定;(4)选项D:租金所得按照负担、支付所得的企业或者机构、场所所在地确定所得来源地。

阅读理解

七选五:根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。(共5小题;每小题2分,满分10分)

A man came home from work late, tired and found his 5-year-old son waiting for him at the door.

“Daddy, may I ask you a question?”“Yeah, sure, what is it?” replied the man.  小题1: “If you must know, I make $20 an hour.”“Oh,” the little boy replied, with his head down. Then he looked up and said, “Daddy, may I borrow $10?” The father was angry, “If the only reason you asked for that is to borrow some money to buy a silly toy, then you should go to bed.” 小题2: 

After about an hour or so, the man calmed down, and started to think. Maybe there was something he really needed to buy with that $10 and he really didn’t ask for money very often.  小题3:“Are you asleep, son?” He opened the door and asked. “No, Daddy,” replied the boy. “I’ve been thinking, maybe I was too hard on you just now.” said the man, “Here’s the $10 you asked for.” 小题4:“Oh, thank you, Daddy!” he yelled. Then, reaching under his pillow he pulled out some small change.  小题5:“Why do you want more money if you have already had some?” the father asked angrily.

“Because I didn’t have enough, but now I do.” The little boy replied, “Daddy, I have $20 now. Can I buy an hour of your time? Please come home earlier tomorrow, I would like to have dinner with you.”

A.Silently the little boy returned the money to his father with tears.

B.The man, seeing that the boy already had money, started to get angry again.

C.“Daddy, how much do you make an hour?”

D.“Daddy, how much do you spend a day?”E. The man went to the door of the little boy’s room.

F. The little boy quietly went to his room and shut the door.

G. The little boy sat straight up, smiling.

不定项选择

1998年5月,济南某化工厂(以下简称济南厂)与南京某化学制品公司(以下简称南京公司)在无锡签订了一份化工原料买卖合同,双方约定在1998年7月至12月之间由济南厂用罐装车分三批向南京公司发运化工原料共30吨,货到付款。同年7月,济南厂向南京公司发运原料首批10吨,并在货到后第三天收到该批货款30万元。8月初,市场上该化工原料价格上扬,济南厂便不再发货。南京公司因缺乏生产资料,几近停产。几经 催促未果,无奈南京公司只得向上诲某化工厂以高于市场价5%的价格购买此种化工原料20吨。同年9月底,由于生产厂家太多,此种化工原料价格下跌,济南厂马上二次性发货20吨,并在装车待运前通知南京公司接货。南京公司立即通知济南厂,要求不要发货并解除双方签订的买卖合同。济南厂不同意,理由是合同中并无履约的具体期限,于是强行发货。货到南京后,因无处贮存,南京公司只得将此批化工原料转让给武汉某化学晶公司,谁知承运此批货物的南京某运输公司的货轮在安庆江面撞上重庆轮船公司正常行驶的客轮,货轮上部分化工原料泄露至江面,污染了沿江贝类养殖场。同年10月初,济南厂向南京公司催要货款,双方产生争议。如果济南厂起诉南京公司,要求给付货款,具有管辖权的法院是:()

A.济南市有关人民法院

B.南京市有关人民法院

C.无锡市有关人民法院

D.武汉市有关人民法院