问题 单项选择题

按现行规定,在计算应纳税所得额时不允许扣除的借款利息支出是( )。

A.企业用于对外投资的借款利息
B.房地产开发企业为建造开发产品借入资金而发生的属于成本对象完工后发生的利息
C.企业流动资金借款按不超过金融机构同期同类贷款利率计算的利息
D.企业从关联方借款金额超过其注册资本50%以上的部分的利息

答案

参考答案:D

解析: 纳税人为对外投资而发生的借款费用,符合企业所得税税前扣除规定的,可以直接扣除,不需要资本化计入有关投资的成本;纳税人从关联方取得的借款金额超过其注册资本50%,超过部分的利息支出,不得在税前扣除。

选择题
阅读理解

Last weekend, my kids along with a few other kids from the neighborhood volunteered to help me wash my car. My 10-year-old daughter came up with the idea of washing other people’s cars as well. It was pretty hot outside. She further wanted to give juice for a low cost but not free. I felt happy and decided to help her.

She asked me, “What if we make this ‘a smile car wash’, mommy? ”I couldn’t hold back my tears and encouraged her and other kids to go inside the house and come up with ideas. While I kept myself busy in drying the car, the kids walked up to me with a board of beautiful signs of smiles. They had “Free Car Wash” written on it and the theme of their exercise was “Smile”. It was pretty natural to see a team of kids 5 to 11 years with the task to do something for others.

All that seemed natural and came right from their heart. Nothing seemed to matter to them: their playtime, and then heat outside—they just wanted to help and do something nice in the community!

I helped them make some fresh juice and brought out some waste materials to help clean cars. Passers-by were amazed and one even shouted at them saying “Good kids”. One of them even tried giving them 5 dollars, which they refused. A pretty heart-warming scene!

The following weekend, I saw the idea of the week, the theme of which was “Global Kindness”. I was moved by such wonderful and loving souls. They made me smile!

One of the slogans (标语) on their flag was: “Do not fear! Smile retrievers(挽回者) are here.”

小题1:Who raised the idea of washing other people’s cars for free?

A.The mother

B.One of the passers-by

C.The writer’s 10-year-old daughter

D.One of the writer’s neighbors’ kids.小题2:Why couldn’t the author hold back her tears when she knew her daughter’s idea?

A.She was moved by her daughter’s kindness.

B.She felt sorry for those passers-by in hot weather.

C.She was sorry for not helping the kids.

D.She thought of too much hardship of the kids.小题3:Why did the kids want to wash others’ cars for free?

A.They wanted to earn money.

B.They were asked to do that by their teacher.

C.They just wanted to help and do something nice in the community.

D.They wanted to exercise in smiling.小题4:Which of the following did NOT the writer do to help the kids?

A.She supported the kids’ ideas.

B.She prepared some fresh juice for the passers-by.

C.She brought out some waste materials to help the kids.

D.She gave the kids some money.