问题 单项选择题

国内某公司从国外某企业租人价值200万元的通讯设备,合同约定使用期限一年,支付使用费80万元。该公司应代扣代缴预提所得税( )。

A.7.6万元

B.8万能胶元

C.20万元

D.276万元

答案

参考答案:A

解析: 未在中国境内设立机构场所的外国企业,来源于境内的财产租赁所得,应按取得租金收入,在扣除营业税后按10%在我国缴纳预提所得税。国内公司应代扣代缴的预提所得税 =(80-80×5%)万元×10%=7.6万元。

填空题

翻译下列句子。

①以大易小,甚善;虽然,受地于先王

                                                                                            

②唐雎不辱使命

                                                                                             

③而君逆寡人者,轻寡人与

                                                                                            

④长跪而谢之

                                                                                            

⑤安陵君不听寡人,何也 

                                                                                            

⑥岂直五百里哉

                                                                                            

⑦大王尝闻布衣之怒乎

                                                                                            

⑧否,非若是也

                                                                                            

单项选择题