问题 单项选择题

下列外商投资企业处置资产的行为中,应当缴纳企业所得税的是( )。

A.自建商品房转为自用或经营

B.将资产在总机构及其分支机构之间转移

C.将资产移送他人

D.改变资产形状、结构或性能

答案

参考答案:C

解析: 企业内部处置资产(包括各项自制和外购资产),除将资产转移至境外以外,不确认收入,题中A、B、D均属于内部处置资产;企业将资产移送他人,不属于内部资产处置,应缴纳所得税。

单项选择题
阅读理解

阅读理解。

      Growing up in Philadelphia ,lieberman started cooking with his stay-at-home dad when he

was seven. His food-loving family had two kitchens, and he quickly learned what was the best

way to bake his cakes. Lieberman improved his kitchen skills greatly during a year abroad before

college, learning from a cook in Italy and studying local specialties (地方特色菜) in Germany,

Spain and France. At Yale, he was known for throwing dinner parties, single handedly frying and

baking while mixing drinks for dozens of friends. Just for fun, he and some friends decided to tape

a show named Campus Cuisine about his cooking. Lieberman was a real college student showing

his classmates how to do things like making drinks out of dining-hall fruit.

     That helped the show become very popular among the students. They would stop Lieberman

after classes to ask for his advice on cooking. Tapes of the show were passed around, with which

his name went beyond the school and finally to the Food Network.

      Food Network producer Flay hopes the young cook will find a place on the network television.

He says Lieberman's charisma is key. "Food TV isn't about food anymore, "says Flay. "It's about

your personality (个性) and finding a way to keep people's eyeballs on your show. "

      But Lieberman isn't putting all his eggs in one basket. After taping the first season of the new

show, Lieberman was back in his own small kitchen preparing sandwiches. An airline company

(航空公司 )  was looking for someone to come up with a tasteful, inexpensive and easy-to-make

menu to serve on its flights. Lieberman got the job.

1. We can learn from the text that Lieberman's family_________ .    

A. have relatives in Europe

B. love cooking at home

C. often hold parties

D. own a restaurant

2. The Food Network got to know Lieberman_______.   

A. at one of his parties

B. from his teachers

C. through his taped show

D. on a television program

3. What does the word "charisma" underlined in the text refer to?   

A. A natural ability to attract others.

B. A way to show one's achievement.

C. Lieberman's after-class interest.

D. Lieberman's fine cooking skill.

4. Why did the airline company give Lieberman the job?   

A. He could prepare meals in a small kitchen.

B. He was famous for his shows on Food TV.

C. He was good at using eggs to make sandwiches.

D. He could cook cheap, delicious and simple meals.