问题 多项选择题

关于小型微利企业优惠政策的表述中,正确的有( )。

A.符合条件的小型微利企业,减按20%的税率征收企业所得税

B.享受小型微利企业税收优惠的企业,可以是我国的居民企业或非居民企业

C.享受小型微利企业税收优惠的企业,有从业人员和注册资本的限制

D.享受小型微利企业税收优惠的企业,年度应纳税所得额不超过30万元

答案

参考答案:A,D

解析:小型微利企业税收优惠不适用于非居民企业。享受小型微利企业税收优惠的企业,有从业人员和资产总额(非注册资本)的限制。

阅读理解

That summer an army of crickets(蟋蟀) started a war with my father. Dad cared for insects no more than Mamma, but he could tolerate a few living in the basement. Mamma was a city girl and she said a cricket was just too noisy. Then to support her point she wouldn’t go to bed. She drank coffee and smoked my father’s cigarettes and paced between the sofa and the TV. Next morning she threatened to pack up and leave, so Dad drove to the store and hurried back. He sprayed poison from a jug. When he was finished he told us that was the end of it.

For a couple of weeks we went back to find dead crickets in the laundry. He suggested that we’d all be better off to hide as many as we could from Mamma. I fed a few dozen to the cat who I didn’t like because he scratched for no reason.

However,soon live crickets started showing up in the kitchen and bathroom. Mamma was upest because she thought they were the dead crickets coming back,but Dad said these were certainly new ones. He fetched his jug of posion and sprayed all over until the whole house smelled of posion, and then he sprayed the basement again.

A couple of weeks later, when both live and dead crickets kept turning up, Dad emptied the basement of junk. Then he burned a lot of old newspapers and magazines which he said the crickets had turned into nests.

While we ate supper that evening, the wind lifted some flames onto the wood pile. The only gasoline was in the lawn mower’s(割草机) fuel tank but that was enough to create an explosion big enough to reach the house. Once the roof caught, there wasn’t much anyone could do.

After the fire trucks left, Mamma took the others to Aunt Gail’s. I helped Dad and Uncle Burt carry things out of the house and pile them by the road. We worked into the night and we didn’t talk much, while all around the noise of crickets broke our silence.

小题1:What do we know about the author’s mother?

A.She didn’t like insects at all.

B.She liked insects more than his father.

C.She cared for insects very much.

D.She could only tolerate a few insects.小题2:The author’s father drove to the store to buy _______.

A.cigarettes for himself

B.some poison

C.more coffee for his wife

D.some gasoline小题3:The author’s father burned the old newspapers and magazines because he thought ______.

A.they were no longer useful

B.the crickets were afraid of fires

C.they became the home of crickets

D.the dead crickets came back to life小题4:We learn from the last paragraph that ________.

A.the author’s family lost their battle against the crickets

B.the author’s parents learned to put up with insects

C.the author’s family didn’t suffer much in the fire

D.the author’s parents got divorced

填空题