问题 单项选择题

设在国家高新技术产业开发区的某中外合资经营个业(简称甲企业),经审核被认定为高新技术企业,到2003年底享受定期减免税政策已经期满。2005年年初外方将分得的2004年的税后利润200万元在西部地区投资开办经营期为8年的生产性企业(简称乙企业),并被认定为先进技术企业,甲企业的外方已按规定办理了再投资退税。2006年经考核,乙企业不符合先进企业的标准,被撤销先进技术企业的称号。
2006年度甲企业自行计算的应纳税所得额为400万元。经某税务师事务所审核, 2006年度有关生产经营情况如下:
(1)取得产品销售净额4000万元,取得租金收入300万元。
(2)全年发生财务费用100万元。其中,4月1日向银行借款500万元用于建造厂房,借款期限1年,当年向银行支付了3个季度的借款利息22.5万元,巳全部计入财务费用,该厂房于9月30日完工结算并投入使用。
(3)发生管理费用350万元。其中含支付关联企业的管理费10万元;支付的交际应酬费30万元;支付给上级主管部门的管理费20万元,能提供有关证明资料,并就上述证明资料附送了注册会计师查证报告。
(4)经批准以机器设备一台向其他企业投资,该设备账面原值50万元,已提取了折旧24万元,投资时双方确认的投资价值为30万元,企业按会计制度进行了处理。
(5)转让人民币特种股票(B股)取得收入250万元,该股票原购进价210万元,企业计入投资收益,并与国债利息收入一起作为免税收入扣除。
(6)发生营业外支出30万元。其中通过我国境内非营利团体向某贫困地区捐款15万元,直接向某灾区捐款10万元,向关联的科研机构资助研究开发经费5万元。
(7)超过两年期限的应付未付款收入20万元记入了“资本公积”。
(8)从境外分支机构取得税后收益45万元,已在境外缴纳了25%的所得税。
(甲、乙企业所在地的省政府规定免征3%的地方所得税;甲企业2004年缴纳企业所得税55.79万元)
根据所给资料,依据外商投资企业和外国企业所得税的有关规定,回答下列相关问题:

甲企业的交际应酬费税前允许扣除( )万元。

A.15

B.15.9

C.18

D.24

答案

参考答案:C

解析:交际应酬费扣除限额=4000×3‰+3+300×10‰=18(万元)

阅读理解

阅读理解。

     Land Art, sometimes referred to as Earth Art or Earthworks, is a form of art which involves using physical

landscapes to create art, taking art out of the museum and into the outside world. Modern Land Art movement

really got going in the 1960s, when American artists began creating Land Art on a large scale (规模). Today,

works of modern Land Art can be seen all over the world, sometimes right alongside much older pieces of

Land Art created by people who lived thousands of years ago.

     Land art, which is not necessarily unchangeable, can take a number of forms. For example, in 1970 Robert

Smithson created the Spiral Jetty (螺旋码头), made of a collection of stones and mud, in the Great Salt Lake.

The American artist made a large jetty in a spiral shape which sticks out into the waters of the lake.

     Reshaping the landscape is a common characteristic of Land Art. It can be created by moving parts around. People can also add things to the environment to create Land Art, like salt, which is added to the Spiral Jetty. It

is possible to use plants. In all cases, Land Art is immovable.

     Land Art is designed to gradually form, change, and eventually decay (衰落). That's one of the biggest

differences between Land Art and most of the art one sees in the museums. Some works of art can exist only

for a few hours or days. Others are exposed to rain and wind so that they develop and decay over time, which

is part of the attractiveness in the eyes of the artists.

1. From Paragraph 1, we can learn that _____.

A. Land Art aims to get people interested in nature

B. American artists were the first to create Land Art

C. Land Art was the most popular art in the 1960s

D. people have been creating Land Art for thousands of years

2. All of the following are used to design the Spiral Jetty EXCEPT ______.

A. plants

B. stones

C. salt

D. mud

3. Which of the following statements about Robert Smithson is TRUE?

A. He made the most famous Land Art.

B. He is an American artist.

C. He is a pioneer in creating Land Art.

D. He lives near the Great Salt Lake.

4. Land Art is attractive to the artists partly because ______.

A. it makes use of the landscape around

B. it offers the artists a chance to change nature

C. it will develop and be destroyed gradually by natural processes

D. it shows the extreme beauty of nature because artists use natural material

单项选择题 A2型题