下列各项中,自取得项目第一笔生产经营收入年度起,享受企业所得税“三免三减半”优惠政策的是()。
A. 综合利用资源取得的所得
B. 西部大开发税收优惠
C. 企业承包建设国家重点扶持的公共基础设施项目投资经营的所得
D. 从事国家重点扶持的公共基础设施项目投资经营的所得
听力原文:W: Jones, have you chosen a physical education class yet for this semester?
M: No. Why?
W: You've got to take rock-climbing. We just had the first class and it looks like it's gonna be great.
M: You think I should take rock-climbing? You've got to be kidding. Besides, how can they teach rock- climbing when it's completely flat around here?
W: That's not important. You can't just start climbing without any training. You have to get in shape, learn how to use the ropes, the belts, the buckles. There's a lot of preparation first.
M: You don't think it's just a little bit dangerous?
W: Not if you know how to use the safety equipment, which is, by the way, pretty hi-tech. The ropes are made of elastic fabrics that stretch a little, the shoes have special grips on the bottom and the helmets are made of some kind of special plastic. You have to learn how to use all these before you do any real climbing.
M: Well, what's the appeal? We'll spend the whole semester studying something we don't actually get to do.
W: We will take a climbing trip during spring break. But that's not the point. Climbing is not the only goal. In preparing to climb you learn patience, mental discipline and you gain fantastic physical strength, especially in your hands. For the first few weeks we're doing to concentrate entirely on hand and upper body exercises.
M: All that in one sport? May be you are right. Since it's not too late to join the class, maybe I will.
(23)
A. Find out if a rock-climbing course will be offered.
B. Plan a rock-climbing trip over spring break.
Convince the man to take a rock-climbing course with her.
D. Find a place to go rock climbing.