问题 单项选择题

旅客、行李或者货物在航空运输中(),承运人应当承担责任。

A.因延误造成的直接损失

B.因延误造成的间接损失

C.承运人证明本人或者其受雇人、代理人为了避免损失的发生,已经采取一切必要措施

D.承运人证明本人或者其受雇人、代理人为了避免损失的发生不可能采取此种措施的

答案

参考答案:A

阅读理解

From school to band Practice, the Venturi Eclectic is an Earth-friendly way to get where you want to go. This battery-powered, zero-emission (meaning it doesn't pollute the air) vehicle runs mainly on renewable energy. Solar panels on the Eclectic's roof absorb sun rays when you're driving. On windy days, you can connect a machine to the car's roof that collects energy from the wind while you're parked. The Eclectic's top speed is 28 miles an hour; the battery lasts for 31 miles before it needs to be recharged. Zipping (迅速行进) around the neighborhood has never been better.

Here's an eco-friendly way to tell time: Simply fill the Bedol Water-powered Clock's tank (箱) with water, add some lemon juice, and the clock will display the time without the need for environmentally harmful batteries. There are two sets of metal electrodes (电极) inside the water tank. Water contains ions (离子) that carry negative and positive charges. These ions complete a charge between the electrodes, creating enough energy to power the clock. Just refill the tank every few weeks, and this clock will keep on ticking.

Bloodhound SuperSonic Car (SSC) will be the first car to attempt to break the l,000-mile-an-hour barrier. (The current record is 763 miles an hour.) A concept for now, the rocket-shaped car gets its original push to 350 miles an hour from a jet engine. Then a rocket fires up, pushing the SSC past 1,000 miles an hour. In order to keep the car streamlined (流线型的), the driver lies back at a 45-degree angle (角度).

You’re having a blast at your friend’s birthday party. But when it's time to bring out the cake, everyone crowds around, blocking your view. No worries. Throw the Triops into the air, and this clever camera captures the view from above. The Triops can take three pictures at once, each from different angles. You can also record sounds and command the Triops to start shooting whenever it hears that noise. That's one smart camera.

小题1:What is the common characteristic of the Venturi Eclectic and the Bedol Water-powered Clock?

A.They don't need batteries.

B.They are difficult to operate.

C.They can be powered by water.

D.They are environmentally friendly.小题2:According to the passage, the Venturi Eclectic      .

A.is popular with businessmen

B.is suitable for a long trip

C.can turn wind into energy

D.has only a little gas emission小题3:The underlined phrase “having a blast” in the last paragraph probably means      .

A.looking at a picture

B.enjoying yourself

C.blowing out a candle

D.recording sounds小题4:Which of the following is TRUE according to the passage?

A.The Triops is sensitive to sounds.

B.The driver of the SSC must be of great size.

C.The color of the Bedol Water-powered Clock is like that of lemon.

D.The SSC doesn’t have anything to do with a rocket actually.

问答题

坐落在珠海的中美合资环宇酒店服务公司(在美国、韩国两国均设有分支机构),成立于2002年,当年盈利200万元,经税务机关批准,已符合条件从2003年开始亨受税收优惠政策,免地方所得税,2005年度发生如下经济业务:

(1)取得业务收入5000万元(包房收入3000万元、保龄球收入1000万元、台球室收入500万元、内部商品部收入500万元);有关业务支出2000万元(其中含商品部的商品成本300万元);缴纳营业税为250万元;广告费支出500万元;当年支付200名员工工资总额600万元,按规定提取并支付职工福利基金120万元(本题目中的工资、福利费单独作为费用扣除);支付美国方面l0名管理人员境外社会保险费90万元;交际应酬费支出80万元;

(2)向当地一家希望小学直接捐款50万元,向当地农村义务教育直接捐赠100万元,向通过政府机构向老区捐赠50万元;因失火烧毁部分房屋损失300万元,由责任人和保险、公司分别承担了150万元;上交总公司两项特许权使用费120万元(其中商标权80万元,技术使用费40万元);

(3)2005年度,在美国的总所得为100万元人民币,其中利息所得20万元.特许权使用费所得为10万元,这两项所得适用的税率为20%,生产经营所得为70万元,适用税率为40%;在韩国的总所得为60万元人民币,其中,股息为15万元,转让专用技术所得为20万元,这两项所得适用的税率为10%,生产经营所得为25万元,适用税率为35%。企业自己计算的当年企业所得税为:

应纳税所得额=5000-2000-250-600-120-90-80-150-50-300-400-120+(100+60)-1000(万元),分支机构所得已纳税金=(20+10)×20%+70×40%+(20+15)×10%+25×35%=46.25(万元),所以。应交所得税=1000×30%-46.25=253.75(万元)。

要求:按下列顺序回答问题

(1)请根据《外商投资企业和外国企业所得税法》及其有关规定,指出该企业计算缴纳的所得税税额是否正确;

(2)详细分析各项费用等对所得额的影响;

(3)计算境内应税所得额;

(4)计算在美国的扣除限额;

(5)计算在韩国的扣除限额;

(6)计算美、韩两国已纳税款在我国的扣除限额合计;

(7)计算该企业在我国的应税总额。