搜题请搜索小程序“爱下问搜题”
问题 单项选择题

企业所得税纳税人在计算应纳税所得额时，不得扣除的税金是( )。

A．增值税

B．营业税

C．资源税

D．车船税

答案

参考答案：A

解析： 本题考核计算企业所得税时可扣除的税金范围。根据规定，消费税、营业税。城市维护建设税、关税、教育费附加、房产税、车船税、印花税、城镇土地使用税等均可以在税前扣除；增值税属于价外税，不可以在税前扣除。

填空题

焓湿图上水平线代表斜线代表（）
查看答案
单项选择题

(四)


A punctual person is in the habit of doing a thing at the proper time and is never late in keeping an appointment.
The unpunctual man, on one hand, never does what he has to do at the proper time. He is always in a hurry and in the end loses both time and his good name. A lost thing may be found again, but lost time can never be regained. Time is more valuable than material things. In fact, time is life itself. The unpunctual man is for ever wasting and mismanaging his most valuable asset as well as other’s. The unpunctual person is always complaining that he finds no time to answer letters, or return calls or keep appointments promptly. But the man who really has a great deal to do is very careful of his time and seldom complains of want of it. He knows that he can not get through his huge amount of work unless he faithfully keeps every piece of work when it has to be attended to.
Failure to be punctual in keeping one’s appointments is the sign of disrespect towards others. If a person is invited to dinner and arrives later than the appointed time, he keeps all the other guests waiting for him. Usually this will be regarded as a great disrespect to the host and all other guests present.
Unpunctuality, moreover, is very harmful when it comes to do one’s duty, whether public or private. Imagine how it would be if those who are put in charge of important tasks failed to be at their proper place at the appointed time. A man who is known to be habitually unpunctual is never trusted by his friends or fellow men.

According to the passage, the main reason that a person is always unpunctual is that ______.

A．he has more work to do than other people

B．he is always in a hurry when he works

C．he doesn’t care much about time

D．he always mismanages and wastes his time
查看答案