问题 单项选择题

对新办的独立核算的从事咨询业、信息业、技术服务业的企业或经营单位,自开业之日起,可以享受的企业所得税税收优惠是( )。

A.第1年减半征收所得税

B.第1年免征所得税

C.第1年至第2年减半征收所得税

D.第1年至第2年免征所得税

答案

参考答案:D

解析: 《企业所得税法》中对不同新企业的定期减免,规定了不同的减免期限,其中新办的从事咨询业、信息业、技术服务业的企业或经营单位,定期减免时间为开业之日起1~2年免税。

改错题

第Ⅱ卷(满分 35分)

第四部分:写作(共两节,满分35分)

第一节:短文改错(共10小题,每小题1分;满分10分)

此题要求改正所给短文中的错误。对标有题号的每一行做出判断;如无错误,在该行右边横线上画一个勾(√);如有错误(每行只有一个错误),则按下列情况改正:

此行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。

此行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词;

此行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

Robert Burns, a famous Scottish poet, was born in the poor               76.         

farmer’s family. Although he only received two or a half years’          77.          

schooling, but he managed to read a large number of poems and         78.                

novels in his spare time. His first collection of poems were             79.         

completed in 1786. Once publishing, it attracted the attention of         80.   

readers and poets because its simple style. And soon Burns’            81.         

work stood out among the other Scottish poems at that time.            82.            

Despite his short life, he wrote many poems and contributed           83.              

great to the development of English literature. His poem,            84.            

A Red, Red Rose, had been translated into many languages.            85.                 

判断题