问题
单项选择题
按企业所得税法规定，下列允许扣除的捐赠支出是（）。
A.向主管领导赠新产品
B.通过区民政部门向地震灾区捐款
C.通过集团公司总部向灾区捐款
D.纳税人直接向灾区的捐款
答案
参考答案：B
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按企业所得税法规定，下列允许扣除的捐赠支出是（）。
A.向主管领导赠新产品
B.通过区民政部门向地震灾区捐款
C.通过集团公司总部向灾区捐款
D.纳税人直接向灾区的捐款
参考答案：B
| Geography is the study of the relationship between people and the land. Geographers compare and contrast various places on the earth. But they also (51) beyond the individual places and consider the earth as a whole. The English word geography means "to describe the earth. " (52) geography books focus on a small area like a town or city. Others deal with a state, a region, a nation, or an (53) continent. Many geography books deal with the whole earth. Another (54) to divide the study of geography is to distinguish between physical geography and cultural geography. The former focuses on the natural world; the (55) starts with human beings and studies how human beings and their environment act (56) each other. But when geography is considered as a single subject, (57) branch can neglect the other. A geographer might be described as one who observes, records, and explains the (58) between places. If all places (59) alike, there would be little need for geographers. We know, however, that no two places are exactly the same. Geography, (60) is a point of view, a special way of looking at place. |
A．second
B．later
C．next
D．latter