试题与答案

分局外商投资企业和外国企业购买国产设备投资抵免企业所得税优惠政策的有关规定,下列各项

题型:多项选择题

题目:

分局外商投资企业和外国企业购买国产设备投资抵免企业所得税优惠政策的有关规定,下列各项中正确的有()

A、设备购置的时间一般以设备发票开具时间为准

B、实行投资抵免的国产设备,不得再计提折旧,在税前扣除

C、该优惠政策也适用于核定征收方式缴纳企业所得税的企业

D、购买国产设备投资抵免企业所得税,应由省级税务机关审核批准

答案:

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题型:阅读理解

Once there were two crows (乌鸦)whose opinions(观点) were always opposite.

One day, one of the crows said to the other, “ You should realize, of course, that I can fly much higher than you.”

“ Don’t be ridiculous (荒谬的).” the other crow said. “ Everyone knows that I can fly much higher than you.”

“No, you can’t” the first crow said.

“Yes, I can” the second crow replied, and the argument went on and on.

At last they decided to have a contest to solve the argument.

“ We will compete to find out who can fly higher while carrying a bag” the first crow said.

They argued for some time because of the size of the bag, but at last came to an agreement.

Then there was a further argument about what each bag would be filled with. Finally, they agreed that the first crow would fill his bag with cotton and the second crow would fill his with salt.

The first crow thought he was clever to agree to this, because salt is much heavier than cotton. At last they were ready for the contest. Holding their bag in their mouths, they flew into the sky.

They had not been flying for long. However, when it began to rain- as the second crow had expected it would. Can you guess who could fly higher?

小题1:The two crows were arguing about ____

A.who was much clever

B.who can fly higher

C.how to fly into the sky

D.how to carry the bag小题2:The underlined phrase “came to an agreement” means ____ in Chinese.

A.达成一致

B.争论结束

C.请来裁判

D.争论升级小题3:In the rain the bag with cotton in it would got ____.

A.lighter

B.heavier

C.bigger

D.smaller小题4:The second crow filled his bag with salt because he thought ____

A.salt was lighter

B.cotton was heavier

C.it would rain

D.he would need some salt小题5:How many times did the two crows argue?

A.Once

B.Twice

C.Three times

D.Four times

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题型:问答题

案情:昆明花商刘某委托运输个体户张某开车运输一批鲜花到北京,由于刘某与张某长期有生意来往,又加上刘某这几天生意比较忙,一直无法脱身,于是刘某拟定了一个价格范围,委托张某将鲜花按时运到指定地点卖给北京的客户,价格由张某根据当时花的状况在刘某拟定的价格范围内自由决定。刘某给予张某运输费3030元,并且约定抽取卖花所得的4%给张某作报酬。 在张某开车往北京运输鲜花的途中,在安徽境内中途停车吃饭,谁料饭店的酒菜存在卫生问题,导致张某食物中毒,张某被紧急送往医院抢救,等张某完全苏醒时已是第二天深夜。张某考虑到鲜花保鲜期较短,如果不及时运输,会导致鲜花无法在刘某给定的价格范围内出售,而自己身体虚弱无法开车进行长途运输,与刘某联系得知刘某已赴泰国,10天后才能回国。于是,张某找了一个当地的运输公司委托其将鲜花运到北京指定地点卖给北京的客户并告知了其价格范围,张某交纳了运输费2000元并约定运输公司可以抽取卖花所得的2%作为报酬。 虽然运输公司及时起运,但由于已经耽搁了两天,运到时鲜花已经很不新鲜,北京客户要求降价出售,运输公司联系上张某,张某考虑到鲜花情况,答应降价出售。结果以刘某给定的最低价格的一半价格出售。事后,运输公司扣除了卖花所得款项的2%后将款项交给了张某,张某又从中扣除了卖花所得款项的2%后将款项交给了刘某。刘某计算了一下,其损失将近5000元。故刘某提出,原来说按指定价格范围卖出,按比例提成。现在卖价只有给定最低价格的一半,张某就不应再拿4%的报酬。张某则认为延误是由于饭店的酒菜存在卫生问题造成的,自己并没有过错,自己当然应当拿4%的报酬。 问题:

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