问题 问答题

综合利用资源生产产品取得的减计收入可否弥补以前年亏损?

答案

参考答案:

根据《国家税务总局关于做好2009年度企业所得税汇算清缴的通知》国税函〔2010〕148号)规定,对企业取得的免税收入、减计收入以及减征、免征所得额项目,不得弥补当期及以前年度应税项目亏损。当期形成亏损的减征、免征所得额项目,也不得用当期和以后纳税年度应税项目所得抵补。

阅读理解

After a hard campaign, Barack Obama won the US president election on November 4. He will become the 44th President of the United States---the first African-American in the country’s history.

On the election eve, Obama’s grandmother died---only a few days before seeing her grandson’s victory. Tears ran down the face of Obama as he spoke about his grandmother. “She taught me about hard work.She was the one who put off buying a new car or a new dress for herself so that I could have a better life. She poured everything she had into me.”

In his first speech as the president, Obama declared to tens of thousands of cheering supporters, “…The road ahead will be long. Our climb will be steep. We may not get there in one year, or even one term, but America---I have never been more hopeful than I am tonight that we will get there. I promise you: We as a people will get there…” The crowd broke out into the same chant(咏唱,吟诵), “Yes, we can!”Those three short words have become the defining phrase of Obama’s campaign.

Forty-five years ago, Martin Luther King had a dream of an America where men and women would be judged not by the colour of their skin but by the content of their character. Today the dream has come true.

小题1:When will Obama begin to work as a president?

A.On November 4

B.Before November 4

C.After November 4

D.On the day he won the election.小题2:What happened to Obama before the election eve?

A.His grandmother passed away.

B.His grandmother was killed.

C.His grandmother gave him a lesson.

D.His grandmother was kidnapped.小题3:What does the underlined word “campaign” mean in Chinese?

A.公关

B.竞选活动

C.辩论

D.比赛小题4:Which of the following is NOT true?

A.Obama makes Martin Luther King’s dream come true.

B.Americans believe Obama will change everything of America.

C.Obama’s grandmother had a great effect on him.

D.Many people support Obama to become the president of America.

单项选择题