问题
单项选择题
对科研单位和大专院校服务于各业的技术成果转让、技术培训、技术咨询、技术服务、技术承包所取得的技术性服务收入,企业所得税的优惠政策是( )。
A.暂免征收
B.免征1年
C.免征3年
D.免征5年
答案
参考答案:A
解析: 企业事业单位在技术成果转让过程中取得的所有技术性服务收入,暂免征税。
对科研单位和大专院校服务于各业的技术成果转让、技术培训、技术咨询、技术服务、技术承包所取得的技术性服务收入,企业所得税的优惠政策是( )。
A.暂免征收
B.免征1年
C.免征3年
D.免征5年
参考答案:A
解析: 企业事业单位在技术成果转让过程中取得的所有技术性服务收入,暂免征税。
Once, in a small village, lived a family with eight children. Two of the children loved 31 very much, but the family was so poor that it was impossible to send 32 of them to study at the art college at the same time. After many discussions, the two boys finally 33 a plan. They would toss(抛) a coin. The loser would go 34 into the mines (煤矿) and, with his earnings(赚得的钱), 35 his brother studying at the college. Then, when the brother who won the toss finished his studies, after four years, he would support the other brother studying at the 36 . James won the toss and Jack went down into the mines. James worked with all his heart and his paintings were much 37 than those of most of his teachers, and by the time he 38 , he was beginning to make a lot of money for his paintings. 39 James returned, the family held a big dinner for his great success. Soon after the meal began, James 40 up from his seat to drink a toast (举杯祝酒) to his dear 41 . He said, "Jack, now you can go to the art college and your 42 will come true. I will take care of you. " But Jack said 43 , "Brother, the four years in the mines has done too much to my hands, so it' s too 44 . Now I can' t even hold a glass. " To show his great love and respect, James drew his brother' s hands with 45 towards the sky. He called his drawing "The Praying Hands", which became very famous years later.
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