企业所得税法

[问答题]Practice 1　　Some people call him “Guidone”—big Guido. Large in both physical stature and reputation, Guido Rossi, who took over as Telecom Italia's chairman on September 15th following the surprise resignation of Marco Tronchetti Provera, has stood out from the Italian business crowd for more than three decades. Mr. Rossi, who attended Harvard law school in the 1950s and wrote a book on American bankruptcy law, made his name as a corporate lawyer keen on market rules and their enforcement. He has since worked in both private and public sectors, including stints in the Italian Senate and as one of the European Commission's group of company-law experts. As well as running a busy legal practice, he also has a reputation as a corporate troubleshooter and all-round Mr Fix-It, and is often called upon to clean up organisations in crisis.　　His role at Telecom Italia marks a return to the company he headed for ten months in 1997, during its politically tricky and legally complex privatisation. Before that, Mr Rossi had been sent in to sort out Ferruzzi-Montedison, an agri-business and chemicals group, which had collapsed after magistrates uncovered tangentopoli (“bribesville”).

[单选题]治疗无排卵性功血脾虚型的主方是（　　）。

[判断题]从人口统计因素来了解游客心理是导游员了解游客心理的重要途径，其中国家（地区）、性别、受教育程度、年龄阶段和职业类型是最为重要因素。

[单选题]痛风石形成部位错误的是（）

[单选题]一女性病人，25岁，产后21天，右乳胀痛，皮肤焮红，灼热，体温39℃，中医内治法宜选用（）。

[填空题]新《煤矿安全规程》是根据《煤炭法》，（）和（）制定的。

[单选题]在比较多的情况下，尤其是液－液热交换过程中，热阻通常较小可以忽略不计的是（）。

[单选题]宽带用户异常掉线率的网络运行维护考核指标是（）。

[单选题]以下关于防止化妆品在生产过程中受到污染的措施，错误的是（）

[多选题]甲状腺功能亢进症所致的甲状腺肿大最有鉴别意义的特征是（）

[判断题]企业所得税法第五条所称亏损，是指企业依照企业所得税法和本条例的规定将每一纳税年度的收入总额减除免税收入和各项扣除后小于零的数额。

[单选题]某企业本年实际发生的业务招待费为50万元，本年实现的营业收入为10000万元，则根据企业所得税法规定，该企业本年可以在税前抵扣的业务招待费为()万元。

[单选题]《企业所得税法》第五十四条规定，企业应当自年度终了之日起()个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。

[名词解释题]企业所得税法

[单选题]根据企业所得税法，下列判断来源于中国境内、境外的所得的原则中，错误的是()。

[名词解释题]企业所得税法

[多选题]根据企业所得税法的规定，下列收入的确认正确的是()。

[多选题]根据《企业所得税法》和《企业所得税法实施条例》规定，下列说法正确的是（）。

[单选题]按照企业所得税法和实施条件规定，工业企业要享受企业所得税法中小型微利企业的优惠税税率，下列说法正确的是（）。

[单选题]根据企业所得税法的规定，以下适用25％税率的是（）。