问题 单项选择题

企业与其关联方之间的业务往来,不符合独立交易原则,或者企业实施其他不具有合理商业目的的安排的,税务机关有权在该业务发生的纳税年度起( )年内,进行纳税调整。

A.3

B.5

C.10

D.15

答案

参考答案:C

解析:本题考查的是企业所得税中的特别纳税调整之追溯调整的规定。

阅读理解

阅读理解。

     Everyone needs friends. We all like to feel close to someone.lt is nice to have a friend to talk, to

laugh, and to do things with. Surely, there are times when we need to be alone. We don't always want

people around. But we would feel lonely if we never had a friend.

     No two people are the same. Sometimes friends don't get along well. That doesn't mean they no

longer like each other. Most of the time they will go on being friends.

     Sometimes friends move away. Then we feel very sad. We miss them very much. But we can call

them and write to them. It could be that we would never see them again. And we can make new friends.

It is surprising to find out how much we like new people when we get to know them.

     Families sometimes name their children after a close friend. Many places are named after men and

women who have been friendly to people in a town. Some libraries are named this way. So are some

schools. We think of these people when we go to these places.

     When we have friends, we will be very happy. Being happy helps us stay well. Or it could be just

knowing that someone cares. If someone cares about us, we take better care of ourselves.

1. The first paragraph (段) tells us _____.

A. no one needs friends

B. we always need friends around us

C. making friends is the need in people's life

D. we need to be alone

2. In the passage the writer doesn't tell us that _____.

A. people are unhappy when their friends leave them

B. people will never see their friends after their friends move away

C. people can know their friends in different ways

D. people like their new friends very much if they get to know them

3. People will not name a _____ after friendly people.

A. city

B. room

C. town

D. badthing

4. When people have friends they will _____.

A. feel happy and healthy

B. get a lot of help from their friends

C. take better care of themselves

D. A and C

5. The main idea of this passage is _____.

A. that people are all friends

B. that people need friends

C. how to get to know friends

D. how to name a place