问题 单项选择题

根据企业所得税法的相关规定,下列关于企业所得税税收优惠政策的说法中,不正确的是()。

A.常年处于高腐蚀状态的固定资产可以采取缩短折旧年限的加速折旧方法计提折旧,但是最低折旧年限不得低于规定折旧年限的50%

B.企业购置并实际使用符合规定的环境保护的专用设备,该专用设备的投资额的10%可以从企业当年的应纳税额中抵免

C.外国政府向中国政府提供贷款取得的利息所得免征企业所得税

D.集成电路设计企业的职工培训费用,应单独进行核算并按实际发生额在计算应纳税所得额时扣除

答案

参考答案:A

解析:选项A:常年处于高腐蚀状态的固定资产可以采取缩短折旧年限的加速折旧方法计提折旧,但是最低折旧年限不得低于规定折旧年限的60%。

阅读理解

第三部分:阅读理解(共一节,满分32分)

第一节阅读理解(共16小题;每小题2分,满分32分)

阅读下列短文,从每篇短文后所给各题的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

Nearly all the tourists who come to southeast France make a tour to Monaco(摩纳哥), too. Lying near the French-Italian border, Monaco is not part of France, but a separate principality(公国), though it is surrounded by its greatest neighbour.

Monaco became a principality in the 16th century after being owned by a family member of a certain Italian king. The French and Italians, however, soon came to “protect” it one after another, until 1861, when it became its own master again.

Facing the blue Mediterranean(地中海), Monaco is mainly made up of two cities, Monaco, where the palace of the prince(王子) stands, and Monte Carlo(蒙特卡洛), which is a wonderful place for tourists. Every year, around 500,000 people from all parts of the world come to Monaco, nearly 25 times as much as its population.

Believe it or not, Monaco has no soldiers or policemen of its own. Law and order is kept by French police, and French stands for it in its foreign affairs, even the money used in Monaco is franc, too.

56. Monaco is ___________ .

A. another name for Monte Carlo                             B. mostly visited by French tourists

C. surrounded by France                                  D. more related to Italy than to France

57. Which is the right order that tells the history of Monaco?

a. became a principality                      b. controlled by the Italians

c. became a principality again                 d. under the protection of French

A. a c b d                    B. b a c d                     C. c d b a                     D. a b d c

58. Which of the following is TRUE?

A. The national income of Monaco depends mainly on France.

B. Monaco is famous for having no soldiers or policemen of its own.

C. Monaco does not have a seat in the UN because it is too small a country.

D. Monte Carlo City seems more important for the existence of this principality.

59. The Head of Monaco is ___________ .

A. the King                                                     B. the President of France 

C. a member of the royal family(王室)          D. the Emperor

问答题 简答题