作为计提业务招待费扣除限额基数的是( )。
A．所得税申报表主表第1行“营业收入”
B．所得税申报表主表第23行“纳税调整后所得”
C．所得税申报表附表一(1)第1行“销售(营业)收入合计”
D．所得税申报表附表一(1)第2行“营业收入合计”
参考答案：C
解析： 附表一(1)第1行“销售(营业)收入合计”数据作为计算业务招待费扣除限额的计算基数。
| 阅读理解。 | ||||||||
| Are you thinking of keeping a pet? Why not consider taking our lovely pets? The place they like best is in a NEW and WARM HOME! Come to the centre any day of the week!
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| 1. We can go to the centre to ________ if we want to keep them. | ||||||||
| A. feed pets B. take pets C. offer pets D. visit pets | ||||||||
| 2. The youngest animal in the passage is ________. | ||||||||
| A. a rabbit B. a sheep C. a cat D. a dog | ||||||||
| 3. The best place for Ashley is probably a home ________. | ||||||||
| A. with other animals B. with six-year-old kids C. without adult dogs D. without any children | ||||||||
| 4. It is known that Ruby likes ________. | ||||||||
| A. taking baths home B. facing cameras C. playing very much D. looking at boys | ||||||||
| 5. Which of the following is TRUE according to the passage? | ||||||||
| A. The centre is open only on weekend. B. Chris is a baby dog with golden hair. C. Ms Elaine Ho doesn't like these pets. D. Thomas is an active dog of 2 years old. |
