问题 多项选择题

关于企业所得税税率,下列表述正确的有( )。

A.居民企业适用的企业所得税法定税率为25%

B.非居民企业取得符合税法规定情形的所得,适用税率为20%

C.对符合条件的小型微利企业,减按20%的税率征收企业所得税

D.对国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税

E.非居民企业在中国境内未设立机构场所的,减按15%的税率征收企业所得税

答案

参考答案:A,B,C,D

解析: 非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,其来源于中国境内的所得,减按10%的税率征收企业所得税。

阅读理解

England is the largest country in Britain. Its capital is London, which is on the Thames. The port of London is one of the greatest ports in the world. Ships from all countries go up and down the Thames. They bring food to the people of Britain. Then they take British machines and other things back to the ports from which they come.

There are many scenic spots in the West of England. The lakes here are the most beautiful in England. There are trees, flowers and green grass round them.

The water is almost always very still,and you can see the green hills ,the brown mountains and everything else round the lake upside-down in the water. There are boats on all the larger lakes, which take people from one side to the other. There are always a lot of boats on the lakes in summer.

Travelers from many countries of the world go to the west of England in summer. There are boat races on the largest lakes, and people from many places in Great Britain and Europe come to see them. Young people travel from one place to another on their bicycles, or walk from one lake to another.

小题1: The port of London       .

A.only takes business within the country

B.is greater than the others in the world

C.is the busiest in the world

D.plays an important part in transportation小题2: The upside-down scenes can be seen in the lakes because      .

A.the water is very still

B.you have a good sight

C.there is a good light

D.you stand near them小题3: Young Londoners go to see      .

A.beautiful lakes on foot

B.boat races by bicycle

C.the port of London in their cars

D.the still water in the lake by air

单项选择题