问题 单项选择题

企业所得税的申报期限为月份或季度终了( )内,向其所在地主管税务机关报送会计报表和预缴所得税申报表。

A.5日

B.7日

C.10日

D.15日

答案

参考答案:D

解析:缴纳企业所得税,按年计算,分月或分季预缴。月份或者季度终了后15日内预缴,年度终了后4个月内汇算清缴,多退少补。企业所得税的按月或按季预缴,由主管税务机关根据纳税人应纳税额的大小,具体核定。纳税人应在月份或者季度终了15日内,向其所在地主管税务机关报送会计报表和预缴所得税申报表,年度终了后45日内,向其所在地主管税务机关报送会计决算报表和所得税申报表。纳税人在纳税年度内无论盈利或亏损,应当按照规定的期限,向当地主管税务机关报送所得税申报表和年度会计报表。

多项选择题 案例分析题
阅读理解

阅读理解。

     Hi, everybody!

     Welcome to our newly-opened Richards Cinema Bookstore!

     Now let me introduce to you some of the new film books in our store.

     Are you Chinese film fans? OK, here comes the latest 25 New Takes about Chinese films. It is a collection

of 25 fresh readings of different Chinese films from the 1930s to the present. In recent years, Chinese films

are very popular in the States, such as Crouching Tiger and Hidden Dragon, Hero, and Flowers of Shanghai.

     Do you like French films? Well, here is The French Cinema Book. It covers French films from the 1890s

to the beginning of the 21st century. It is written for all lovers of French cinema: students and teachers,

specialists and fans, and so on.

     Maybe you are Indian film fans and star-chasers. Then here is Encyclopedia ( 百科全书 ) of Indian

Cinema. The book is a complete introduction to all the best Indian films. It also offers a full list of names of

the famous and successful film stars in the past ten years. You know, the Indian film industry is the largest

in the world after our Hollywood.

     If you like British films, we have The British Cinema Book. It is a good review of British cinema. This

book contains a good many nice pictures.

     In our bookstore, you can also find books about Mexican, Japanese, Australian, German and Italian films.

     Well, please help yourselves to some coffee or tea, and have a good time here!

1. The speaker of the passage is most probably ______.

A. the author of 25 New Takes

B. a tourist in the cinema bookstore

C. the manager of the cinema bookstore

D. a reader of Encyclopedia of Indian Cinema

2. How many Asian countries does the speaker refer to when he talks about the film books?

A. Two.

B. Three.

C. Four.

D. Nine.

3. Which of the following statements is NOT mentioned in the passage?

A. Indian cinema is second only to Hollywood.

B. The British Cinema Book includes a complete list of names of stars.

C. Crouching Tiger and Hidden Dragon is well received in the States.

D. The French Cinema Book covers over a century's French films.

4. The purpose of the speaker is ______.

A. to satisfy the customers' various tastes

B. to keep the authors in the cinema bookstore

C. to offer the tourists chances to meet the film stars

D. to make the readers into film producers