企业下列收入,应计入收入总额计算缴纳所得税的是( )。A.直接减免的增值税和即征即

题型:单项选择题

问题:

企业下列收入,应计入收入总额计算缴纳所得税的是( )。

A.直接减免的增值税和即征即退、先征后退、先征后返的各种税收
B.国债利息收入
C.符合条件的非营利组织的收入
D.符合条件的居民企业之间的股息、红利等权益性投资收益

考点:注册税务师涉税服务实务注册税务师税务代理实务
题型:单项选择题
根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。
Q&A
Question: I have recently got a senior position within my company. One of my new tasks is to make monthly progress reports on my department in front of other senior officials. During my first meeting, I presented and then opened the floor to questions.   小题1: My first reaction was to answer defensively. Later, I realized that I shouldn’t have felt that way. But how can I keep cool and effectively answer questions in this type of settings?
Answer: Congratulations on your new position! Presenting in front of your peers (同事) is a hard task in itself, and it becomes much more difficult when a question-and-answer period is required. Question-and-answer periods as a great way to clarify the message and strengthen key points.  小题2:
  小题3:
When a person is asking a question, show interest and a desire to understand the question by listening and asking for clarification.
● Buy time.
When facing a hard question, most people can’t give an answer immediately. Buy time by repeating the question in your own words.  小题4: These techniques allow you to quickly organize your thoughts as well as to make sure you will be correctly answering the question.
● Suggest a private meeting.
A one-on-one meeting is a calmer setting than speaking in front of your peers.   小题5: 
 
A. Show your true interest.
B. Restate the question with respect.
C. Some ideas can be quite concrete.
D. There were many difficult questions.
E. It can also be more effective in exchanging ideas.
F. You many also ask for clarification on the question.
G. Here are some ideas that can help you prepare for your next meeting.
 
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A.2月28日

B.4月30日

C.5月30日

D.6月30日

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