甲国居民有来源于乙国所得100万元,甲、乙两国的所得税的税率分别为40%、 30%

题型:单项选择题

问题:

甲国居民有来源于乙国所得100万元,甲、乙两国的所得税的税率分别为40%、 30%,但乙国对外国居民来自乙国的所得实行20%的优惠税率,现甲国采用抵免法消除国际重复征税并与乙国签订了税收饶让协定。请回答以下问题:

下列关于税收饶让的表述正确的是( )。

A.通过税收饶让,居民在国外已纳税款可以作为费用进行扣除

B.通过税收饶让,居民在国外已纳税款可以得到全部抵免

C.税收饶让可以彻底解决国际重复征税问题

D.税收饶让是税收抵免的延伸,是以税收抵免的发生为前提的

考点:中级财政税收经济师中级财政税收专业知识
题型:单项选择题

针对2011年10月13日下午发生在佛山市的两岁小女孩悦悦的事件,社会上议论纷纷,有不少人频频感叹道德滑坡、世风日下。对此有人批评指出:“与其诅咒黑暗,不如点燃蜡烛。”这句话启示我们

A.要提高道德认识

B.要遵守道德准则

C.要重视道德实践

D.要加强道德监管

题型:单项选择题

阅读理解。

     Two Chinese farmers sang "in the spring" in their small room after drinking in a late August evening in

Beijing. A friend put their song on the Internet. And soon they became stars around China.

     Wang Xu, 44, is from Henan, and Liu Gang, 29, is from Heilongjiang. They are among the millions of

farmers who have gone to the cities to work.

     "Although nobody pays attention to the music, I am singing happily, on streets, under bridges or in wild

country, with no credit card, no girlfriend or a home with hot water, but only a guitar." They sing, "It is just

like the life we live now." Wang said, "We are poor farmers, and you know people won't care about us."

     Their song is loved by millions of Chinese, including the people who are also from the countryside. Many

people said they cried after listening to the song.

     Wang came to Beijing in 2000 and has tried many jobs. Each month after he paid 600 yuan for the house

and bought food, there was little money left. "I love music, and also want to make more money." Wang said.

"I never dreamed of standing on such a big stage."

     Liu came to Beijing in 2002. "I wanted to try my luck in the big city." He said. And now their dreams of

music have come true. They are really the luckiest of all the farmers in China.

1. Where is Liu Gang from? 

    _______________________________________

2. Have their dreams of music come true? 

    _______________________________________

3. When was Wang Xu born? 

    _______________________________________

4. Why did Liu Gang come to Beijing in 2002? 

    _______________________________________

5. What do you think of the two farmer singers? 

    _______________________________________

题型:单项选择题

工程影响范围>50km2且评价工作级别为2的生物群落不包括()。

A.生物量减少(<50%)

B.生物量锐减(≥50%)

C.异质化程度降低

D.物种的多样性减少(<50%)

题型:单项选择题

重新安装的机械进行技术试验前应做好()工作,以保证试验的正确性。

A.润滑

B.清洁

C.防腐

D.调整

E.紧固

题型:单项选择题

男性,70岁,石棉厂退休工人。胸痛、咳嗽和气短1年余就诊,胸透见右胸占位性病变。入院手术,术中见脏层胸膜为一片厚层、乳白色质硬的组织,包裹部分肺组织。术后病理检查显微镜下:瘤细胞呈双向分化,部分细胞呈立方形,形成 * * 状、片状,部分区域有假腺泡结构,细胞体积大,细胞可见明显异型,也可见少部分梭形细胞。

病理诊断考虑是()

A.错构瘤

B.恶性间皮瘤

C.腺癌

D.肺大细胞癌

E.肺小细胞癌

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