某金融企业2005年度纳税调整前的所得40万元，无其他纳税调整事项。注册税务师核查，当年“营业外支出”账户中列支了通过当地教育部门和民政部门分别向农村义务教育的捐赠5万元、贫困山区的捐赠10万元。该企业2005年应缴纳的企业所得税为()。
A．13.20万元
B．14.85万元
C．16.104万元
D．16.30万元
参考答案：D
解析：公益捐赠的扣除限额：纳税调整前的昕得额×1.5=40×1.5％+5(可据实全额扣除的捐赠)=0.6+5=5.6(万元)，实际公益救济性捐赠为15万元，实际捐赠超过税法规定标准15-5.6=9.4万元，需要调增应纳税所得额9.4万元。应纳税额=(40 +9.4)×33％=16.30万元
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| One day a poor boy, who was selling newspapers from door to door to pay for his schooling, found he had only ten pennies (便士) left, and he was hungry. He decided to ask for a 1 at the next house. However, he had another idea when a young 2 opened the door. Instead of a meal he asked for a drink of water. But as he looked 3 , she brought him a large glass of 4 . He drank it, and then asked,"How much do I owe (欠) you?" "My mother teaches me that I should 5 get money for any kindness," she replied,"so you don't owe me 6 ." Many years later, the woman became seriously ill. Then she was sent to a famous 7 in London. Dr Kelly was called in to study her illness. When he heard the name of the 8 which she came from, a strange light filled his eyes. As soon as he walked 9 her room, he got to know her at once. He did his best to 10 her. Then he gave special attention to her. After some time she got 11 . Dr Kelly asked for her final bill (账单) before she left hospital. He 12 it, then wrote something on it 13 it was sent to her. She was afraid to open it, for she believed it would 14 the rest of her life to pay for it all. But 15 she opened it, and read these words on it: Paid in full with one glass of milk. | ||||
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