关于基金税收，下列说法正确的是( )。A．对金融机构买卖基金_爱下问搜题

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问题单项选择题

关于基金税收，下列说法正确的是( )。

A．对金融机构买卖基金的差价收入征收营业税

B．企业投资者买卖基金份额征收印花税

C．对企业投资者买卖基金单位获得的差价收入，不征收企业所得税

D．企业投资者从基金分配中获得的收入，征收企业所得税

答案

参考答案：A

解析：金融机构(包括银行和非银行金融机构)买卖基金的差价收入征收营业税；非金融机构买卖基金份额的差价收入不征收营业税。企业投资者买卖基金份额暂免征印花税。企业投资者买卖基金份额获得的差价收入，应并入企业的应纳税所得额，征收企业所得税；企业投资者从基金分配中获得的收入，暂不征收企业所得税。

完形填空

The power of encouragement is great. You may draw some inspiration from the following story.
Dante Gabriel Rossetti, a famous 19th-century poet and artist, was once ______ by an elderly man. The old man had some sketches (素描) and drawings that he ______ Rossetti to look at and tell him if they were any good, or if they at least showed_____ talent.
Rossetti looked them____carefully. After the first few, he knew that they were worthless, showing not the least ____of artistic talent. But Rossetti was a_____ man, and he told the elderly man as gently as possible that the pictures were of little ______ and showed little talent. He was sorry, but he could not ____ to the man.
The visitor was ____, but seemed to expect Rossetti’s ____. He then apologized for ______ Rossetti’s time, but would he just ____a few more drawings—these done by a(n) ____ art student? Rossetti looked over the____ batch (一批) of sketches and immediately became enthusiastic over the talent they_____. “These,” he said, “oh, these are good. This young student has great talent. He should be given every____and encouragement in his career as an artist. He has a____future if he will work and stick to it.”
Rossetti could see that the old man was ______ moved. “Who is this fine young artist?” he asked. “Your son?” “No.” said the old man sadly. “It was I who painted the pictures 40 years ago. ____ I had heard your praise then! For you see, I got discouraged and___ drawing—too soon.”

A．disappointed

A．achievement

A．insisted on

填空题

等幅中频电疗法的治疗作用有____、______、______、_____、_____。