问题 多项选择题

对个体工商户的生产、经营所得应纳税所得额进行计算时,个体工商户按规定所缴纳的下列税费可以税前直接扣除的有()。

A.增值税

B.营业税

C.教育费附加

D.消费税

E.契税

答案

参考答案:B, C, D

解析:在计算个体工商户的生产经营所得时,可以直接扣除的税费为消费税、营业税、城市维护建设税、教育费附加、印花税、房产税、土地增值税、车船税。增值税属于价外税,不能在税前扣除;契税计入资产的成本,不能在税前直接扣除。

阅读理解

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Recently, the most popular topic among people in Zhongguancun has been: How far is Zhongguancun away from Silicon Valley (硅谷)? Can Zhongguancun be the next Silicon Valley?

People think that the day is not far when Zhongguancun will become a Silicon Valley. This is because Silicon Valley has two famous universities, Stanford and Berkeley universities, and Zhongguancun also has two universities, Peking and Tsinghua universities. Silicon Valley and Zhongguancun are gathering places for engineers. Silicon Valley has a group of well-known American high-tech companies including Intel and Hewlett-Packard, and Zhongguancun has famous companies such as Lenovo and Founder. Silicon Valley is good at science and technology, especially the information industry, while Zhongguancun is known as an electronics street.

However, Silicon Valley is still a far dream for Zhongguancun. Silicon Valley is a product of the market economy, while Zhongguancun is a government-led industrial group. Silicon Valley has an investment system of its own, while Zhongguancun is mainly a trading center for information products, a sales center and a market center. The Silicon Valley people have special and useful ideas. It’s important because of people’s innovation and adventure. All of the people have a good inter-personal relationship network, which enables Silicon Valley business starters to quickly get more money they need, find partners and grow.

The people in Zhongguancun think more about fund-raising, and give little thought to other factors. Some managers don’t understand the idea of market well. This can bring about many problems and can easily lead to failure. Now the basic task for Zhongguancun is to know the demands of the market and the users.

Now, many overseas talents who are returning home are people who once studied, lived and worked in Silicon Valley. A group of first-class universities have taken part in the development of Zhongguancun. It’s believed that Zhongguancun can become the next Silicon Valley, but it doesn’t need to copy Silicon Valley in every way. Zhongguancun can become a Silicon Valley with Chinese characteristics.

64. According to the passage, what is Hewlett-Packard?

A.An American high-tech company in Silicon Valley.

B.A famous American company in Zhongguancun.

C.The most famous university in America.

D.The headquarters of Silicon Valley.

65. Which of the following is WRONG about the differences between Zhongguancun and Silicon Valley?

A.Zhongguancun is a government-led industrial group.             

B.Silicon Valley has an investment system of its own.

C.The Zhongguancun people don’t have lots of ideas of innovation and adventure.

D.Some managers in Silicon Valley don’t understand the idea of market well.

66. What does the author suggest in the fourth paragraph?

Chinese should bravely face some failure.

Chinese should think more about fund-raising.

Chinese should understand the demands of the market and the customers.

Chinese should have a quicker development in science.

67. What is the main idea of this passage?

A.China develops more slowly than America in science and technology.

B.The possibility that Zhongguancun becomes a Silicon Valley is discussed.

C.Americans have a better inter-personal relationship network than Chinese.

D.Some methods are put up to enlarge the competitive ability of Zhongguancun.

单项选择题