问题 多项选择题

根据企业所得税法的相关规定,企业向境内关联方借款发生的利息支出,符合下列()条件之一的,其实际支付给境内关联方的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分,在计算应纳税所得额时准予扣除。

A.双方签订了借款合同的

B.按照规定提供相关资料,并证明相关交易活动符合独立交易原则的

C.该企业的实际税负不高于境内关联方的

D.该企业的实际税负不低于境内关联方的

答案

参考答案:B, C

解析:企业如果能够按照规定提供相关资料,并证明相关交易活动符合独立交易原则的;或者该企业的实际税负不高于境内关联方的,其实际支付给境内关联方的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分,在计算应纳税所得额时准予扣除。

选择题
阅读理解

(共5小题;每小题2分,满分10分)

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项,并在答题卡上将该项涂黑。选项中有两项为多余选项。

Making Peace with Your Parents

As a teen, you’re going through big changes physically and mentally. Your interests are expanding.   1  

Here is the challenge:Kids need to explore the world in new ways, and parents need to protect them from the dangers that all out in that world. These conflicts can easily set off fireworks in otherwise calm houses. Sometimes conflicts can’t be avoided. But by paying attention to the building blocks of successful relationships, you can work towards making home a happy and healthy place for you and your parents.

For instance, try to find a time to talk when your parents are all not angry, tired, distracted, or hungry. A good time to talk is when you’re all relaxed. Timing is everything. If the conversation begins to turn into an argument, you’d better calmly and coolly ask to stop the conversation—for now.   2 Listen to what your parents are saying, and repeat it back to them. This shows them that you’re listening.   3 

Respect is the building block of good communication. People who respect each other and care about each others’ feelings call disagree without things getting ugly.

  4 How do you build trust? Trust comes by actually doing what you say you’re going to do. Some teens find that doing fun activities with their parents can improve their relationships. Sometimes we forget that parents are more than rule-makers—they’re interesting people who like to watch movies. And go shopping—just like their teenagers!

What do you do if you are trying your best, but your relationship with your parents continues to be rocky?   5 You can find supportive adults, such as a teacher or a coach, who can lend an ear.

Remember you can only change your own behavior. Your parents are the only ones who can change theirs.

A.It also gives them a chance to clear things up if you’re not on the same page.

B.You can pick it up again when everyone’s more relaxed.

C.And then you’ll be able to accept what your parents say.

D.Faced with the challenge, children don’t know what to do.E.You are more likely to get along with your parents and have more independence if your parents believe in you.

F.And your desire to take control of your own life is growing.

G.You may consider seeking outside help.