外商投资企业和外国企业都应该按照《企业所得税暂行条例》计算缴纳企业所得税。 ( )

阅读下列材料，回答问题：

“中华开国五千年，神州轩辕自古传。创造指南车，平定蚩尤乱。世界文明，唯有我先。”——孙中山

（1）材料中的“轩辕”指的是谁？怎样评价他？

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（2）从材料中看，他对中 * * 的贡献是什么？

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阅读下面的材料，然后用一句话概括其中心意思。不超过20字。(4分)

“当你看见电视上那些气势磅礴，但又不知所云的广告，八九不离十就是香烟广告。”控烟NGO新探健康发展研究中心副主任吴宜群教授说。从“利群”的“永远利于群众”、“让心灵去旅行”，“红塔山”的“山高人为峰”、“潮流来来往往，唯有经典恒久不息”，“芙蓉王”的“传递价值，成就你我”，“白沙”的“鹤舞白沙，我心飞翔”，到“黄山”的“一品黄山，天高云淡”。这些烟草广告“气势磅礴”，以隐晦的语言鼓励人们吸烟，而这些广告都属于中国早已批准生效4年多的《烟草控制框架公约》中所明确禁止的“直接或间接鼓励他人吸烟”的烟草广告范畴。

下列关于报关企业和进出口货物收发货人报关范围的表述，正确的是( )。

A．两者均只能在注册地海关辖区内各海关报关
B．两者均可在关境内各海关报关
C．前者只能在注册地海关辖区内各海关报关；后者可以在关境内各海关报关
D．前者可以在关境内各海关报关；后者只能在注册地海关辖区内各海关报关

Albert Einstein once attributed (把......归因于) the creativity of a famous scientist to the fact that he "never went to school, and therefore kept the rare gift of thinking freely". There is undoubtedly a truth in Einstein’s observation; many artists and geniuses seem to view their schooling as a disadvantage. But such a truth is not a criticism of schools. It is the function of schools to civilize, not to train explorers. The explorer is always a lonely person whether his or her pioneering be in art, music, science, or technology. The creative explorer of unmapped lands shares with tile genius what William James described as the gift for thinking in an unusual way. As schools teach set patterns, they tend to destroy creativity and genius. But if schools could somewhat exist only to cultivate genius, then society would break down. For the social order demands unity and widespread agreement, which r, re destructive to creativity and genius.

Albert Einstein once thought that schools ______.

A．helped develop the creativity of a scientist

B．kept a rare gift for a scientist

C．prevented a scientist from thinking freely

D．contributed a lot to science and technology

19世纪下半叶，莫里斯倡导了工艺美术运动，提出了（）的原则，主张（）。