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II. Blank filling (选词填空 填单词对应字母,如:A)A. Strictly speaking B. mysteryC. resembles D. source E. for effectF. invadedG. conquered H. fascinating I. elite J. surrenderedK. put into practice L. alternative M. aroused N. snackO. climateP. drifted1. ______________________, he is not a southerner. His biography reveals that, though born in the south, he spent a good part of his childhood years in New England.2. Right after the Spring Festival, millions of young people _________ from the countryside to the cities to look for work and explore the world.3. It is obvious that Tom _____________ his father both in appearance and in character.4. There is clear evidence that Japan committed many serious crimes against the Chinese people when it ____________ China during the Second World War.5. Medical scientists expect it will be many years before cancer is ________________.6. The novel has a _________________ plot. This explains why it has remained number one on the best-seller list for so long.7. He must have been very busy these days. He does not go out for lunch but eats a ________ in the office.8. To settle the controversy, we have to ______ all these different theories _________ to see which one works better.9. The information is supposed to have come from a reliable ________.10. We rarely have such terrible weather. The ____________ here is usually very mild and everything thrives in this region.11. People felt relieved when the invaders finally put down their arms and ________________.12.Our suspicions were first _____________ when the two other parties made a deal behind our backs.

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某内资企业在A、B两国设有分支机构,2008年该企业境内应纳税所得额500万元,在A国和B国各取得应纳税所得额100万元和200万元,分别按各国税法规定缴纳了所得税,A国所得税税率30%,B国所得税税率20%。2008年该企业在中国境内共应缴纳所得税( )万元。(以上货币均为人民币)

A. 100
B. 110
C. 120
D. 135

企业可以从其当期应纳税额中抵免的已在境外缴纳的所得税额,下面说法符合规定的是

A. 是指居民企业来源于中国境外的应税所得,不包括非居民企业
B. 超过抵免限额的部分,不可以在以后年度的余额抵补
C. 抵免限额为该项所得依照税法规定计算的应纳税额
D. 是指非居民企业在中国境内设立机构、场所,取得发生在中国境外但与该机构、场所未有实际联系的应税所得

居民企业从其直接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益,外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分,可以作为该居民企业的可抵免境外所得税税额。居民企业从其间接控制的外国企业分得的收益,境外所负担的税额则不能抵免。

A. 对
B. 错

居民企业来源于中国境外的应税所得已在境外缴纳的所得税税额,可以从其当期应纳税额中抵免,抵免限额为该项所得依照规定计算的应纳税额;超过抵免限额的部分,不得进行抵补。

A. 对
B. 错

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