问题 多项选择题

计算企业所得税时,可以作为销售税金在税前单独扣除的包括( )。

A.消费税

B.增值税

C.已计入管理费用的房产税

D.城市维护建设税

答案

参考答案:A,D

解析: 企业所得税前扣除的税金
准予在企业所得税前扣除的税金是指纳税人按规定缴纳的消费税、营业税、资源税、土地增值税、关税、城市维护建设税、教育费附加等产品销售税金及附加,以及发生的房产税、车船税、土地使用税、印花税等。企业缴纳的房产税、车船税、土地使用税、印花税等,已经计入管理费用中扣除的,不再作为销售税金单独扣除。企业缴纳的增值税因其属于价外税,故不在扣除之列。故选AD。

阅读理解

Luke Dollar is a scientist. He has spent many years in Madagascar studying lemurs (狐猴). Here is an interview with him.

Reporter: What were you like as a kid?

Luke: As a kid, I was an explorer (探险者). I lived with my grandparents on a farm in Alabama. I spent a lot of time outdoors. It was a lot of fun and I enjoyed that. From the time I was 6 to 16 years old I was an actor. My mom asked me to audition (试演) for a show in Birmingham. I asked my mom to buy me some video games and she agreed, so I went for it and finally got the part. Later, I became a professional actor. For many years I went all over the US performing on different stages.

Reporter: How did you start to study lemurs?

Luke: When I was on the farm, I was really a wild child and came to love wild things. I did a lot of photography (摄影) in high school. I became a photographer and did photography for the local paper. Then I became a student of Duke University. At Duke University there is a center — Lemur Center. I got a job there as a work-study student and met lemurs there for the first time. In 1994, I had a chance to go to Madagascar and decided to study lemurs there.

小题1:Luke thinks that life on his grandparents’ farm was ______.

A.safe

B.interesting

C.busy

D.difficult小题2:Luke decided to audition for the show because ______.

A.he was really interested in it

B.he wanted to help his friend

C.his mother allowed him to go to the farm

D.his mother agreed to buy him some video games小题3:What did Luke do a lot when he was in high school?

A.Played music.

B.Took photos.

C.Wrote for newspapers.

D.Travelled all over the US.小题4:Where did Luke meet lemurs for the first time?

A.In Birmingham.

B.In Madagascar.

C.At Duke University.

D.On his grandparents’ farm.小题5:Which of the following is TRUE according to the passage?

A.Luke acted for the first time at the age of 16.

B.Luke’s grandfather used to be a photographer.

C.Luke started the Lemur Center at Duke University.

D.Luke came to love wild things when he was a kid.

问答题