问题 多项选择题

在计算外商投资企业和外国企业所得税应纳税所得额时,不得列为成本、费用和损失的有( )。

A.支付给总机构的特许权使用费

B.按规定为职工个人提取的住房公积金

C.资助给非关联科研机构的研究开发经费

D.为境内工作的职工缴纳的境外社会保险费

答案

参考答案:A,D

解析: 支付给总机构的特许权使用费和为境内工作的职工缴纳的境外社会保险费不得在企业税前扣除。

阅读理解

阅读理解。

      At exactly eleven Sir Percival knocked and entered, with anxiety and worry in every line of his face.

This meeting would decide his future life, and he obviously knew it.

     "You may wonder, Sir Percival," said Laura calmly, "if I am going to ask to be released (免除) from

ray promise to marry you. I am not going to ask this. I respect my father's wishes too much. "

     His face relaxed a little, but one of his feet kept beating the carpet.

     "No, if we are going to withdraw.(退出) from our planned marriage, it will be because of your wish,

not mine. "

     "Mine?" he said in great surprise. "What reason could I have for withdrawing?"

     "A reason that is very hard to tell you," she answered. "There is a change in me. "

     His face went so pale that even his lips lost their color. He turned his head to one side.

     "What change?" he asked, trying to appear calm.

     " When the promise was made two years ago", she said, " my love did not belong to anyone. Will you

forgive me, Sir Percival, if I tell you that it now belongs to another person?"

     "I wish you to understand", Laura continued, "that I will never see this person again, and that if you

leave me, you only allow me to remain a single woman for the rest of my life. All I ask is that you forgive

me and keep my secret."

     "I will do both those things, " he said. Then he looked at Laura, as if he was waiting to hear more.

     "I think I have said enough to give you reason to withdraw from our marriage,',she added quietly.

     "No. You have said enough to make it the dearest wish of my life to marry you, " he said.

1.How did Percival feel during his meeting with Laura?

A. Angry.

B. Calm.

C. Nervous.

D. Excited.

2.We can learn from the passage that _____.

A. Laura had once promised to marry Percival

B. Laura's father wished to end her marriage

C. Percival had been married to Laura for two years

D. Percival asked to be released from the marriage

3.The passage is probably taken out of_____.

A. a novel

B. a report

C. a diary

D. an essay

单项选择题