问题 单项选择题

我国企业所得税纳税人计算应纳税所得额时允许在税前扣除的项目是()。

A.纳税人向金融机构借款的利息支出

B.违法经营的罚款

C.税收滞纳金

D.被没收财物的损失

答案

参考答案:A

解析:企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。A项属于与取得收入有关的利息支出,因此允许扣除。此外,根据我国《税法》的规定,在计算应纳税所得额时,下列支出不得扣除:①向投资者支付的股息、红利等权益性投资收益款项;②企业所得税税款;③税收滞纳金;④罚金、罚款和被没收财物的损失;⑤企业发生的公益性捐赠支出,在年度利润总额12%以外的捐赠支出;⑥赞助支出;⑦未经核定的准备金支出;⑧与取得收入无关的其他支出。

阅读理解

Astronauts on shorter shuttle missions often work very long days. Tasks are scheduled so tightly that break times are often used to finish the day's work. This type of schedule is far too demanding for long missions on the International Space Station (ISS). ISS crewmembers usually live in space for at least a quarter of a year. They work five days on and two days off to mimic the normal way they do things on Earth as much as possible. Weekends give the crew valuable time to rest and do a few hours of housework. They can communicate with family and friends by email, internet phone and through private video conferences.

While astronauts cannot go to a baseball game or a movie in orbit, there are many familiar activities that they can still enjoy. Before a mission, the family and friends of each ISS crewmember put together a collection of family photos, messages, videos and reading material for the astronauts to look at when they will be floating 370 kilometers above the Earth. During their mission, the crew also receives care packages with CDs, books, magazines, photos and letters. And as from early 2010, the internet became available on the ISS, giving astronauts the chance to do some "web surfing" in their personal time. Besides relaxing with these more common entertainments, astronauts can simply enjoy the experience of living in space.

Many astronauts say that one of the most relaxing things to do in space is to look out the window and stare at the universe and the Earth. Both the shuttle and the ISS circle the planet several times each day, and every moment offers a new view of the Earth's vast land mass and oceans.

小题1:What does the word "mimic" in Paragraph 1 probably mean?

A.copy

B.find

C.change

D.lose小题2:Which of the following best describes the families of the astronauts on the ISS?

A.They are impatient and annoyed.

B.They are worried and upset.

C.They are caring and thoughtful.

D.They are excited and curious.小题3:In the final paragraph, the author shows that astronauts ________.

A.love to see the Earth from space

B.find living in space a bit boring and tiring

C.regard space life as common

D.get more pleasure in space than on the Earth小题4:The passage mainly discusses how astronauts ________.

A.work for longer missions in space

B.spend their free time in space

C.observe the Earth from space

D.connect with people on the Earth

判断题