问题 多项选择题

在中国境内未设立机构、场所的非居民企业,对来源中国境内的所得计算企业所得税时,应税叙述正确的有()

A、股息、红利所得等权益性投资收益,以收入全额为应纳税所得额

B、转让财产所得,以收入全额减除财产净值后的余额为应纳税所得额

C、利息、租金、特许权使用费所得,以收入全额为应纳税所得额

D、境外所得按收入总额减除与取得收入有关,合理支出的余额为应纳税所得额

答案

参考答案:A, B, C

单项选择题
阅读理解

I have always loved kids. However, the children here at Shanti Bhavan are unlike any that I have ever met. They have a strong drive and determination and are thankful for the wonderful opportunity they have been given. While at Shanti Bhavan, I taught 3rd graders writing, language, and literature, 8th, 9th, and 10th graders public speaking, 9th and 10th graders basketball, and piano lessons. I found teaching the children was the most rewarding experience of my life. They are really fast learners and really have an interest in knowledge. It was easy to get on with such polite, well-mannered, and hard-working students. They dream big and I only hope that I can continue to be a part of helping them achieve their goals.

As far as my day-to-day living went, I was perfectly comfortable here and came to consider it as a second home. My room was clean and comfortable and the staff could not have been nicer.

In addition, I really appreciated the support of all the teachers. They were so welcoming and kind that it truly cleared away my fears and culture shock. They often gave me advice and befriended me and I owe much to them for their warmth.

I honestly feel that Shanti Bhavan is the most beautiful place on earth. It has love and learning, and I am very sad to be leaving. I am looking forward to my return to this newly found family as soon as possible. Thank you so much Miss Beena and Mrs. Law for all of your love and support. The experience that I worked with them will always come into my mind. This has been the greatest experience of my life.

小题1:What can we learn from the first paragraph?

A.Kids liked basketball lessons best.

B.Kids at Shanti Bhavan helped the author a lot.

C.The author is a fast learner and dreams big.

D.The author taught different lessons at the same time.小题2:What does the author think of the students at Shanti Bhavan?

A.Generous

B.Clever

C.Brave

D.Funny小题3:Which of the following words can best describe the author’s day-to-day living at Shanti Bhavan?

A.Lonely

B.Simple

C.Disappointed

D.Comfortable小题4:Which of the following statements is TRUE?

A.The author will come back soon.

B.The author has decided to settle at Shanti Bhavan.

C.The author once felt uneasy at Shanti Bhavan.

D.The author was forced to come to Shanti Bhavan at first.