问题 单项选择题

某企业2008年收入总额为5000万,为“5·12”汶川地震灾区先后捐款共计1000万。下列说法正确的是()。

A.捐赠的1000万应当从应纳税所得额中全部扣除

B.捐赠在年度利润总额12%以内的部分,准予在计算应纳税所得额中扣除

C.为了避免企业以捐赠方式逃税,捐赠部分不得从应纳税所得额中扣除

D.捐赠部分是否从应纳税所得额中扣除,以及如何扣除,要看该企业是中资企业还是外资企业

答案

参考答案:B

解析:

我国《企业所得税法》第九条规定,企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除。根据本规定,本题的正确答案应该选B。此题的混淆点在于题干中的“收入总额”和法条中的“年度利润总额”。

阅读理解

阅读与表达。

     Eating in space is different from eating on Earth. The food that astronauts carry with them does not look

  like the food you eat.

     Some food is carried in closed bags. It is cooked and frozen (冷冻) before the astronauts get it. All the

  water is removed from the food. In the spaceship, the astronaut puts the water back. He "shoots" hot or

 cold water into the food bag with a special gun. He eats the food through a small hole in the bag. Other

 foods come in bite sizes. The astronaut puts a whole piece in his mouth at once. There can be no crumbs

 (碎屑). Crumbs would float (漂浮) around the spaceship and get in the way. Meat and cake often come

 in bite-size pieces.

     Astronauts cannot drink water from open cups. The water would float in drops in the air. The water is

  put in the special gun. The astronaut shoots the water into his mouth.

     Eating in space is not easy. Astronauts must learn to eat in their way.

1. What is the food carried in closed bags by astronauts like?

    ___________________________________________________________________.

2. How do the astronauts eat food in space?

    ___________________________________________________________________.

3. How do the astronauts drink water in space?

    ___________________________________________________________________.

4. Why can't the astronauts drink water from open cups?

    ___________________________________________________________________.

5. What is the main idea of the passage?

    _______________________________________________________________.

填空题