外国企业在中国境内未设立机构、场所，而有来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，可按20%的税率征收何种所得税( )
A．预提所得税
B．企业所得税
C．预付所得税
D．预支所得税
参考答案：A
解析：参见《中华人民共和国外商投资企业和外国企业所得税法》第19条第1款，外国企业在中国境内未设立机构、场所，而有取得来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与机构、场所没有实际联系的，收入金额按照20%的税率缴纳预提所得税，预提所得税不是一个独立的税种，只是所得税的一种源泉控制方式。
If you want to learn a new language，the very first thing to think about is why.Do you need it for a____reason，such as your job or your studies？__2__perhaps you’re interested in the____，films or music of a different country and you know how much it will help to have a____of the language. Most people learn best using a variety of____，but traditional classes are an ideal(理想的)start for many people.They____an environment where you can practice under the ____ of someone who’s good at the language.We all lead ____ lives and learning a language takes____.You will have more success if you study regularly，so try to develop a____.It doesn’t matter if you haven’t got long.Becoming fluent in a language will take years，but learning to get by takes____. Many people start learning a language and soon give up.“I’m too____，” they say.Yes，children do learn languages more ___ than adults，but research has shown that you can learn a language at any____.And learning is good for the health of your brain，too.I’ve also heard people____ about the mistakes they make when____.Well，relax and laugh about your mistakes ____you’re much less likely to make them again. Learning a new language is never ___.But with some work and devotion，you’ll make progress.And you’ll be ____by the positive reaction of some people when you say just a few words in ___ own language.Good luck！ (2013·安徽)
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