问题 问答题

甲公司是在我国境内注册成立的企业,2007年度收入总额为1000万元,其中包括但不限于:销售货物的收入600万元;接受的财政拨款20万元;提供的劳务收入80万元;特许权使用费收入50万元。2007年度甲公司共支出600万元,包括但不限于:向公司的股东支付股息、红利共70万元,赞助支出20万元,由于违法活动被有关部门处以20万元的罚款。 问题:根据《企业所得税法》的规定,2007年甲公司的应纳税所得额及应纳所得税额分别是多少

答案

参考答案:

解析:甲企业的应纳税所得额为:1000-20-(600-70-20-20)=310(万元) 应纳所得税额:310×25%=77.5(万元)

单项选择题
阅读理解

London Summer School in Classics

Dates

The London Summer School in Classics 2008 will be held at King’s College London. It will run from 8th July until 17th July. Applications close on 2nd June, 2008.

For an application form, please download either the 2-page PDF or the word format document from the foot of the page.

If you have any problems downloading the application form or any questions, please contact: London Summer School in Classics, King’s College London.

Tel: 020 7848 2299

Fax: 020 7848 2545

Organization

The school is organized by the colleges of the University of London. The summer school offers eight days of intensive teaching in Greek and Latin. There are four language classes each day as well as lectures and a debate, between 10:30 am and 4:30 pm. The course is not residential (提供住宿的), and there is no teaching during the weekend of 12th to 13th July.

The fee is £85.00. Travel grants (旅行补助金) are available as a contribution to your travel costs, but may not cover all your expenses. The travel grants are arranged during the summer school.

Teaching is generally in groups of 12-15 people and it, as far as possible, comprises (包含) of students of roughly the same level of experience. The style of teaching is friendly, but demanding: a lot of work is expected from students during the school, but they usually find the whole experience both stimulating and valuable. Some classes concentrate chiefly on reading, while others offer a mixture of grammar and translation practice. Our tutors include some of the most experienced and talented teachers of Classics in the London area and beyond.

The Summer School in Classics caters for a wide range of interests and for both school & university students as well as those who wish to learn Greek or Latin, or to revive their knowledge of the languages. Our principal concern is to provide a thorough program of language learning in a lively university environment.

62. To join in the school, you have to apply before ________.

A. 8th July, 2008          B. 2nd June, 2008

C. 17th July, 2008         D. 13th July, 2008

63. As a student of the school, you are probably asked to _______.

A. do a lot of reading in Greek and Latin

B. learn the grammar of Greek and Latin only

C. do some translation work only

D. speak Greek and Latin with experienced teachers

64. What is the London Summer School in Classics most concerned about?

A. Providing a stimulating experience for students.

B. Promoting students to develop a wide range of interests.

C. Teaching students languages in a lively environment.

D. Improving students’ level of debating in the argument.

65. Which is one of the teaching ways of the school?

A. Student groups consist of the same level students strictly.

B. Students needn’t do any work in the class.

C. Students learn Greek and Latin by listening to teachers all day.

D. Students are generally divided into groups of 12-15.