试题与答案

根据《企业所得税法》的规定,下列关于企业所得税的纳税申报与缴纳的描述,正确的有()。

题型:多项选择题

题目:

根据《企业所得税法》的规定,下列关于企业所得税的纳税申报与缴纳的描述,正确的有()。

A.企业纳税年度实际经营期不足12个月的,应当以其实际经营期为一个纳税年度

B.企业应当自年度终了之日起3个月内,向税务机关报送年度企业所得税申报表

C.企业在年度中间终止经营活动的,应当自实际经营终止之日起60日内,向税务机关办理当期企业所得税汇票清缴

D.非居民企业的扣缴义务人每次代扣的税款,应当自代扣之日起15日内,缴入国库

答案:

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题型:单项选择题

Many people consider the wider use of biofuels a promising way of reducing the amount of surplus carbon dioxide (CO2) being pumped into the air by the world’s mechanized transport. The theory is that plants such as sugar cane, maize (corn, to Americans), oilseed rape and wheat take up CO2 during their growth, so burning fuels made from them should have no net effect on the amount of that gas in the atmosphere.

Theory, though, does not always translate into practice, and just as governments have committed themselves to the greater use of biofuels, questions are being raised about how green this form of energy really is. The latest comes from the International Council for Science (ICSU) based in Paris.

The ICSU report concludes that, so far, the production of biofuels has aggravated rather than ameliorated global warming. In particular, it supports some controversial findings published in 2007 by Paul Crutzen of the Max Planck Institute for Chemistry in Germany. Dr. Crutzen concluded that most analyses had underestimated the importance to global warming of a gas called nitrous oxide (N2O). The amount of this gas released by farming biofuel crops such as maize and rape probably negates by itself any advantage offered by reduced emissions of CO2.

Although N2O is not common in the Earth’s atmosphere, it is a more potent greenhouse gas than CO2 and it hangs around longer. The result is that, over the course of a century, its ability to warm the planet is almost 300 times that of an equivalent mass of CO2.

N2O is made by bacteria that live in soil and water and, these days, their raw material is often the nitrogen-rich fertiliser that modern farming requires. Since the 1960s the amount of fertiliser used by farmers has increased sixfold, and not all of that extra nitrogen ends up in their crops. Maize, in particular, is described by experts in the field as a “nitrogen-leaky” plant because it has shallow roots and takes up nitrogen for only a few months of the year. This would make maize (which is one of the main sources of biofuel) a particularly bad contributor to global N2O emissions.

But it is not just biofuels that are to blame. The ICSU report suggests N2O emissions in general are probably more important than had been realised. Previous studies, including those by the International Panel on Climate Change (IPCC), a United Nations-appointed body of experts, may have miscalculated their significance — and according to Adrian Williams of Cranfield University, in Britain, even the IPCC’s approach suggests that the global-warming potential of most of Britain’s annual crops is dominated by N2O emissions.

Biofuels are appreciated by governments because()

A. burning biofuels does not add CO2 to the atmosphere

B. biofuels can slow down the pace of global warming

C. biofuels is a promising and profitable form of green energy

D. burning biofuels discharges less N2O than burning oils

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