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问题 多项选择题

下列企业重组，属于适用特殊性税务处理的有()。

A.具有合理的商业目的，且不以减少、免除或者推迟缴纳税款为主要目的

B.企业重组后的连续12个月内不改变重组资产原来的实质性经营活动

C.重组交易对价中涉及股权支付金额符合规定比例

D.企业重组中取得股权支付的原主要股东，在重组后连续12个月内，不得转让所取得的股权

答案

参考答案：A, B, C, D

解析：本题考核点是企业重组。

选择题

以下行为符合社会公德的有 [     ]

①饲养小动物不影响他人生活

②在影院观看电影时保持安静

③不乱扔垃圾、不随地吐痰

④上车、购物时，主动排队

A．①②

B．①②③④

C．③④

D．①②③

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单项选择题

Honesty comes in many forms. First there’s self honesty. Is what people see the real article or do you appear through smoke and mirrors I find that if I try to be something I’m not, I feel unsure of myself and take out a part from my PBA (personal bank account). I love how singer Judy Garland put it, "Always be a first class version of yourself, instead of a second class version of somebody else. "
Then there’s honesty in our actions. Are you honest at school, with your parents, and with your boss If you’ve ever been dishonest, I think we all have, try being honest, and notice how whole it makes you feel. Remember, you can’t do wrong and feel right. This story by Jeff is agood example of that:
In my second year of study, there were three kids in my math class who didn’t do well. I was really good at it. I would charge them three dollars for each test that I helped them pass. I’d write on a little piece of paper all the right answers, and hand them off.
At first I felt like I was making money, kind of a nice job. I wasn’t thinking about how it could hurt all of us. After a while I realized I shouldn’t do that any more, because I wasn’t really helping them! They weren’t learning anything, and it would only get harder down the road. Cheating certainly wasn’t helping me.
It takes courage to be honest when people all around you who are getting away with cheating on tests, lying to their parents, and stealing at work. But, remember, every act of honesty is a deposit into your PBA and will build strength.

Which of the following can best explain Judy Garland’s words

A．Be your true self rather than follow others.
B．Don’t copy others or you can’t be the first class.
C．Make efforts to be the first instead of the second.
D．Don’t learn from others unless they’re excellent.
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