某企业所得税纳税人2008年列支工资总额50万元,职工总数25人,实际列支工会经费1

题型:多项选择题

问题:

某企业所得税纳税人2008年列支工资总额50万元,职工总数25人,实际列支工会经费1万元。则年度企业所得税纳税申报时工会经费的处理正确的是()。

A.工会经费限额为1万元

B.工会经费限额为0.8万元,超过部分结转以后年度扣除

C.工会经费限额为0.8万元,超过部分不得扣除

D.工会经费据实列支

考点:税务人员执法资格考试企业所得税部分企业所得税部分题库
题型:多项选择题

选词填空。

     精美    精致    精彩

1.桌上铺着雪白的台布,摆着(    )的盘子和碗。

2.这篇文章中,这几句写得最(    )。

3.中国(    )的丝织品在国际上久负盛名。

     昏暗   黑暗    阴暗

4.油灯只能照亮小小的一块地方,余外全是(    )。

5.他担心地朝门口和窗户看了几眼,又斜着眼看了一下那个(    )的神像,叹了一口气。

6.地牢里(    )潮湿,只有老鼠发出吱吱的响声。

题型:多项选择题

某公司投资了250000元在一项资产上,他们希望能够在10年内保留这个资产。假设这个资产在头2年内的贬值率是5%,在随后的8年中贬值率是2%,那么10年后当这家公司出售这项资产时,资产价值为( )元。(假设售价按贬值后的价值计算)

A.110031.67

B.159287.25

C.191961.75

D.211582.25

题型:多项选择题

Once there was a poor old woman. She lives by herself in a little house in a village. She didnt have m  小题1:  money but she was very kind.

One day a young man named Bill came to her d  小题2:  .He was very thin. He was very hungry and a 小题3: the old woman for help. The old woman said,“Come in and have dinner with me,but my dinner is only some potatoes.”They had d  小题4: together. After dinner,the old woman told Bill to t 小题5: some potatoes with him. He thanked her and left.

Ten years later,Bill came b  小题6:  to the old womans door again and gave her a bag of m  小题7: .She was surprised. Bill said,“Ten years ago you gave me some p  小题8: .I grew some potato plants. From those plants,I grew some more plants. Now Im a r  小题9:farmer. But I never forget how k  小题10: you were to me.”

题型:多项选择题

凡有法律、法规规定的( )的各类纳税人,均应按相关规定办理税务登记。

A.应税收入

B.注册资金收入

C.应税财产

D.应税行为

题型:多项选择题

绘制航路图时,须绘出()经线和()纬线.

A.奇数,奇数

B.偶数,奇数

C.奇数,偶数

D.偶数,偶数

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