在下列外商投资企业中，不能够享受“两免三减半”税收优惠的有( )。
A．专门从事投资业务的外国企业
B．从事饲养、养殖的中外合资企业
C．直接为生产服务的从事设备维修的中外合资企业
D．为各类企业提供会计审计咨询服务的涉外会计师事务所
参考答案：A,D
解析： 专门从事投资业务的外国企业和为各类企业提供会计审计咨询服务的涉外会计师事务所不属于生产性企业，不能够享受“两免三减半”税收优惠。
| Customs officers at a London airport yesterday found $ 500 000 worth of drugs which were being smuggled into Britain in boxes marked "Urgent Medical Supplies. " The (51) might have suspected for some time that the drugs were being brought into the country in this way. The (52) is believed to be the work of a well-organized international group. Four men were arrested at the airport and held for questioning, (53) it is unlikely that they are organizers. In fact, they declared that they were (54) of what the boxes contained and had acted in good faith in bringing (55) into Britain. This is the third time in six months that attempts have been made to smuggle (56) goods through Customs by declaring them to be medical supplies. They are frequently (57) in special containers and a warning is given that they may be (58) if they are not handled with care. They are determined to put a (59) to this practice, said one of the Customs officers today. (60) is no way these people are going to get away with this any lon- ger. We have the full cooperation of the International Police who are as anxious as we are to track down the main source of supply. |
A．authorities
B．commanders
C．leaders
D．directors