问题 单项选择题

下列关于外国企业常驻代表机构的所得税处理,正确的是()。

A.代表机构的核定利润率不应低于10%

B.代表机构应该在季度终了之日起30日内向主管税务机构据实申报缴纳企业所得税

C.代表机构的核定征收有两种方式,分别为经费支出换算收入和按收入总额核定应税所得额方式

D.采用经费支出方式核定所得额时,购进的汽车不得作为经费支出处理

答案

参考答案:C

解析:代表机构的核定利润率不应低于15%;代表机构应该在季度终了之日起15日内向主管税务机构据实申报缴纳企业所得税;采用经费支出方式核定所得额时,购进的汽车办公设备等固定资产作为经费支出处理。

阅读理解

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小题1:The passage is_______.

A.a story

B.an advertisement

C.a play

D.a song小题2:What kind of people can become a member of that group?

A.People from 12 to 18.

B.All young people.

C.People from 12 to 80.

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A.Help people in hospitals.

B.Help children in schools.

C.Help animals.

D.Teach cooking.小题4:Who does Susan look after?

A.Children.

B.Old people

C.Animals.

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A.Call them or visit them.

B.Call them or visit their website.

C.Visit their website or write to them.

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名词解释