问题 单项选择题

某个人独资企业,2000年全年销售收入净额为8000000元,销售成本6000000元、增值税以外的各种税费1500000元,其中业务招待费100000元,该独资企业应缴纳的个人所得税为( )元。

A.168300

B.168250

C.189250

D.182250

答案

参考答案:C

解析: 根据税法规定:个人独资企业发生的业务招待费用,年收入总额在1500万元以下的,扣除比例不得超过收入总额的5‰。

单项选择题
阅读理解

I want to tell you a story that changed my life many years ago. We were living in College Station, Texas and my wife and I were on our way home from Houston, Texas one Saturday morning. We decided to stop at a local restaurant to get something to eat since we had enough time. When we finished, we got back into our car and before I started it, we noticed a homeless man standing in front of the building. His clothes were worn and it looked as though he didn’t have any money. It was cold and I was sure he wanted something warm to drink; however, it was not this that I remember, because that is not what "moved" me. A dog was also walking up to the front of the building. Being a dog owner, I knew that the dog was a mother, and that she had just had some pups (小狗). She was hungry and weak and I felt bad for her. I knew if she didn’t eat soon, she and her pups would not live. People walking by didn’t even notice her. She was not as pretty and clean as most dogs, but she still deserved (值得) better. We still did not do anything, but someone else did. The homeless man, who I thought could not afford anything to eat, went into the store and bought dog food with all the money he had.

小题1:Where did the story happen?

A.In front of the local restaurant.

B.In front of a building.

C.In the car parking lot.

D.Near the author’s house.小题2:What do we know about the dog?

A.The author wanted to help the dog, but he was un-able to.

B.The dog and her pups were in danger of dying from hunger.

C.The dog was not cute enough to be loved.

D.The author didn’t like dogs.小题3:Which of the following moved the author?

A.The homeless man had no money to buy food for himself.

B.The homeless man wore worn clothes on cold days.

C.The homeless man bought food for a dog with all his money.

D.Most people walking by the dog didn’t notice her.小题4:What can we conclude(得出结论) from the passage?

A.The author was so hungry that he went into the local restaurant to eat.

B.The author didn’t understand what the homeless man did.

C.The dog shouldn’t be taken care of carefully because it looked ugly.

D.Things are not always what they seem.小题5:Which of the following would be the best title for the passage?

A.My Memory

B.A Poor Dog

C.The Homeless Person

D.A Mother Dog