问题 单项选择题

依据企业所得税相关规定,下列表述正确的是( )。

A.非居民企业在中国境内设立机构、场所,但发生在境外与所设机构、场所有实际联系的所得,以扣缴义务人所在地为纳税地点
B.企业从事国家重点扶持的公共基础设施项目的投资经营的所得, 自项目取得第一笔生产经营收入所属年度起,享受三年免税、三年减半的优惠政策
C.企业在年度中间终止经营活动的,应当自实际经营终止之日起30日内,向税务机关办理当期企业所得税汇算清缴
D.居民企业在中国境内设立不具有法人资格的营业机构,可在设立地缴纳企业所得税

答案

参考答案:B

解析: 选项A,应该是以机构、场所所在地为纳税地点;选项C,企业在年度中间终止经营活动的,应当自实际经营终止之日起60日内,向税务机关办理当期企业所得税汇算清缴;选项D,居民企业在中国境内设立不具有法人资格的营业机构的,应当汇总计算并缴纳企业所得税。

单项选择题

Generally speaking, a British is widely regarded as a quiet, shy and conservative person who is (1) only among those with whom he is acquainted. When a stranger is at present, he often seems nervous, even (2) . You have to take a commuter train any morning or evening to (3) the truth of this.

Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; hardly anybody talks, since to do so would be considered quite (4) .

(5) , there is an unwritten but clearly understood code of behavior which, once broken, makes the offender immediately the object of (6) .

It has been known as a fact that a British has a (7) for the discussion of their weather and that, if given a chance, he will talk about it (8) .

Some people argue that it is because the British weather seldom (9) forecast and hence becomes a source of interest and (10) to everyone.

This may be so. (11) a British cannot have much (12) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (13) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate — as the weathermen in his (14) .

Foreigners may be surprised at the number of references (15) weather that the British (16) to each other in the course of a single day. Very often conversational greetings are (17) by comments on the weather. “Nice day, isn’t it” “Beautiful!” may well be heard instead of “Good morning, how are you” Although the foreigner may consider this exaggerated and comic, it is (18) .pointing out that it could be used to his advantage. If he wants to start a conversation with a British but is at a loss to know (19) to begin, he could do well to mention the state of the weather. It is a safe subject which will (20) an answer from even the most reserved of the British.

1()

A.relaxed

B.frustrated

C.amused

D.exhausted

单项选择题 A3/A4型题