问题 多项选择题

内.外资企业所得税在下列政策方面的规定相一致的有()。

A.境外所得已纳税款的扣除规定

B.高新技术企业的税收优惠

C.借款利息费用在税前的列支标准

D.工资费用在税前的列支标准

答案

参考答案:A,C

解析:B对高薪技术企业的税收优惠内、外资企业区别在于:中外合资高薪技术企业,从获利年度起2年免征所得税;而内资的高薪技术企业从投资年度起2年免征所得税;D对工资费用外资企业所得税法规定,报送有关资料准予列支(即据实列支);内资企业所得税法规定有计税工资,工效挂钩等几种不同税前扣除方法。

多项选择题
阅读理解

阅读理解。

     You've probably heard countless times how exercise is "good for you", but do you know that it can

actually help you feel good, too? Getting the right amount of exercise can speed up your energy levels

and even help you to feel better emotionally.

     However, like all good things, it's possible to overdo on exercise. Although exercising is a great way

to maintain a healthy weight, exercising too much to lose weight isn't healthy. The body needs enough

calories to function properly. Remember that you're still growing and will continue to do so throughout

your teen years. You'll need the energy to fuel the growth.

     Exercising too much in an effort to burn calories and lose weight can be a sign of an eating disorder.

If you have any doubts about how much you should be exercising, talk with a school nurse or family

doctor. And if you ever get the feeling that your exercise is in charge of you rather than the other way

around, talk with your doctor, a parent, or another adult you trust.

     Considering the benefits to the heart, muscles, and mind, it's easy to see why exercise is wise. If you

exercise now, keep it up as you become an adult (this is often the biggest exercise challenge for people

as they get busy with college and careers). One of the great things about exercise is that it's never too

late to start. And don't forget that even small things can count as exercise when you're starting out-like

taking a short bike ride or sweeping fallen leaves. Even walking your dog counts as part of your 60 minutes

a day of exercise (and your vet will tell you that animals need workouts just like humans do, so if your

family dog is fat, he'll benefit from your dedication, too).

1. Why should teens not exercise too much?

A. Because it causes their body to work disorderly.

B. Because it gets them to have an unhealthy weight.

C. Because it will make them become too thin.

D. Because it burns the energy they need to grow up.

2. The underlined part in Para.3 means that _____.

A. you are charged for your exercise

B. you manage how much exercise you need

C. you are greatly addicted to exercising

D. you do some exercise free of charge

3. What is the biggest challenge for people who want to exercise?

A. To find enough time to exercise.

B. To continue to exercise the whole life.

C. To own suitable equipment for exercising.

D. To find a person to exercise together.

4. The subject discussed in Paragraphs 2-3 is that _____.

A. it is not good for you to exercise too much

B. it is helpful to lose weight by exercise

C. it is a good thing to exercise every day

D. it is good for your pet to exercise every day