问题 问答题

非企业法人的独立核算分公司产生的亏损如何弥补?

答案

参考答案:

依据《国家税务总局关于印发〈跨地区经营汇总纳税企业所得税征收管理暂行办法〉的通知》(国税发〔2008〕28号)规定,不具备法人资格的分支机构,由总机构负责进行企业所得税年度汇算清缴,统一计算企业的年度应纳税所得额和应纳税额。因此,分支机构的亏损已汇总到总机构统一计算应纳税所得额,分支机构不再单独弥补亏损。

单项选择题
阅读理解

阅读理解。

阅读下面短文,并根据短文后的要求答题。(请注意问题后的词数要求)

       Psychology (心理学) tells us that many people hate to take risks. But it is good for us to take risks,

especially when the risk is to achieve a desired result. In that way, we become stronger and braver.

     Our human nature should be to take risks, but some people just sit and wish they didn't have the fear to move on.This is because of one or two failures in their lives. Please step out and don't let the past hold you back from living life to the fullest. Move forward and move on!

      In studying the psychology of taking risks, we find that human nature provides us with the desire to

experiment and take chances.

     Risk taking is a great benefit that allowed our ancestors ( 祖先) to become stronger and stronger day

by day. By taking risks they fought off enemies and discovered new land. This attitude has become a part of our modem culture.Riding a roller coaster is a common risk taking activity that even the average person seems to enjoy although they have the understanding that it is dangerous.

      Getting in a car each day is a risk. Getting out of bed is a risk. We need to take risks so that we can

finish many things. Astronauts take risks when they get inside a rocket; however, the things they achieve

are great. Businessmen take a risk when they buy parts of a company. However, without doing that, they

could not make more money.

     We need to take risks so that we can gain something. It is impossible to move forward in life, earn

money, enjoy a relationship, play a sport, or do anything else____. It is all part of the game. It's one of the most important parts of life.

1.  What is the main idea of the passage? ( Please answer within 10 words)

__________________________________________________________

2. Which sentence in the passage can be replaced by the following one?

   Don't let the failures that you have experienced prevent you from taking risks and living a meaningful life.

__________________________________________________________

3. Please fill in the blank in the last paragraph with proper words or phrases to complete the sentence.  

( Please answer within 10 words)

__________________________________________________________

4. Why do people ride a roller coaster although they know it is dangerous? ( Please answer within 10

words)

__________________________________________________________

5. Translate the underlined sentence in the first paragraph into Chinese.

__________________________________________________________