问题 问答题 简答题

简述“来源于我国境内的所得”的含义。

答案

参考答案:所谓来源于我国境内的所得,是指因在我国境内提供劳务或服务而获得的所得,以及因提供资本、设备或特许权等给我国境内的公司、企业、其他经济组织或个人使用而获得的所得。包括:

(1)因任职、受雇、履约等而在中国境内提供劳务取得的所得。

(2)将财产出租给承租人在中国境内使用而取得的所得。

(3)转让中国境内的建筑物、土地使用权等财产或者在中国境内转让其他财产而取得的所得。

(4)许可各种特许权在中国境内使用而取得的所得。

(5)从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。

(6)在中国境内任职、受雇取得的工资、薪金所得。

(7)在中国境内从事生产、经营活动而取得的生产经营所得。

(8)在中国境内以图书、报刊方式出版、发表作品取得的稿酬所得。

(9)在中国境内参加竞赛取得的奖金所得;参加有关部门组织的有奖活动取得的中奖所得;购买有关部门发行的 * * 取得的中彩所得。

单项选择题
单项选择题

Beyond question, Clinton was supposed to close up, stay out of sight, and avoid second- guessing his wife’s boss. After his ego blustered into oncoming traffic during Hillary’s heated primary race (1) Obama, the nation suffered from yet another turn of Clinton fatigue.

(2) this week Bill Clinton showed an instinct for robust, inclusive leadership that the (3) White House occupant could make good use of right for the time being. With President Obama struggling to (4) the political damage from the Gulf oil spill, Clinton not only can’t help himself—he’s worth being listened.

The conventional-wisdom (5) on President Obama’s early reaction to the spill was (6) he didn’t emote enough. He didn’t feel the (7) of all those people in the crisis whose livelihood would be destroyed, whose clean waters and wildlife would be (8) in black gunk.

Clinton considers this is an unfair (9) but offers a different—and more pointed— lesson to his young successor. "I think we ought to (10) in the same boat for a while... Let’s just (11) the problem, and then we can hold everybody responsible and emote or not emote, " Clinton conversed (12) CNN Anchor Wolf Blitzer.

Obama’s first (13) after the oil spill was to "feel the blame" rather than "feel the pain, " which are pretty sarcastic words as it were. No one intends to let British Petroleum (BP) management (14) the hook—for dangerously cutting corners, and for a (15) safety record. However, the President’s (16) focus on scolding BP consumed (17) White House energy while the oil gushed.

Great leaders don’t rush to criticise; Instead they instinctively (18) solutions. Rudy Giuliani, who didn’t stop to blame (19) intelligence for letting it happen, stood out from New York mayor with a girlfriend problem to 9/11 hero when he took control of a crisis and instilled confidence that a ravaged city could (20) beyond a terrorist attack.

12()

A.in

B.to

C.about

D.with