题目内容
某外国企业在中国境内设有A、B两个营业机构，A机构适用的企业所得税税率为 30%，B机构适用的企业所得税税率为15%，经税务机关审核批准，由A机构合并申报缴纳企业所得税。有关涉税资料如下(金额单位：万元)：(1)2005年度A机构实现利润200万元，其中国库券转让收益5万元；B机构当年亏损 100万元，年内被税务机关罚款10万元。(2)2006年度A机构实现利润100万元，其中国库券利息收入3万元；B机构实现利润 200万元，年内直接无偿资助非关联科研机构开发经费30万元。(3)该外国企业转让其在中国境内某外商投资企业的股权取得转让收入1 000万元，投资成本为600万元，收入款项由A机构兑换外币后汇出。要求： 分别计算A机构2005年和2006年应该合并申报缴纳的企业所得税（A、B机构所在地均免征地方所得税）。
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一、数字推理每题给你一个数列，但其中缺少一项，要求你仔细观察数列的排列规律综合判断，然后从四个供选择的选项中，选出最恰当的一项，来填补缺项。 84,64,47,33,( ),14
Directions: There are 4 reading passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C, and D. You should decide on the best choice and mark your answer on the ANSWER SHEET by blackening the corresponding letter in the brackets. The single business of Henry Thoreau, during forty-odd years of eager activity, was to discover all economy calculated to provide a satisfying life. His one concern, which gave to his ramblings in Concord fields a value of high adventure, was to explore the true meaning of wealth. As he understood the problems of economics, there were three possible solutions open to him, to exploit himself, to exploit his fellows, or to reduce the problem to its lowest denominator. The first was quite impossible--to imprison oneself in a treadmill when the morning called to great adventure. To exploit one’s fellows seemed to Thoreau’s sensitive social conscience an even greater infidelity. Freedom with abstinence seemed to him better than serfdom with material well-being, and he was content to move to Walden Pond and set about the high business of living, "to front only the essential facts of life and to see what it had to teach." He did not advocate that other men should build cabins and live isolated. He had no wish to dogmatize concernig the best mode of living--each must settle that for himself. But that a satisfying life should be lived, he was virtually concerned. The story of his emancipation from the lower economics is the one romance of his life, and Walden is his great book. It is a book in praise of life rather than of Nature, a record of calculating economies that studied saving in order to spend more largely. But it is a book of social criticism as well, in spite of its explicit denial of such a purpose. In considering the true nature of economy he concluded, with Ruskin, that the cost of a thing is the amount of life which is required in exchange for it, immediatey or in the long run. In Walden Thoreau elaborated the text: "The only wealth is life." In Thoreau’s opinion, the price of a thing should be measured in terms of ______.
Please don’t mention the murder before our children ________(以免吓着他们).
Directions: There are 4 reading passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C, and D. You should decide on the best choice and mark your answer on the ANSWER SHEET by blackening the corresponding letter in the brackets. The single business of Henry Thoreau, during forty-odd years of eager activity, was to discover all economy calculated to provide a satisfying life. His one concern, which gave to his ramblings in Concord fields a value of high adventure, was to explore the true meaning of wealth. As he understood the problems of economics, there were three possible solutions open to him, to exploit himself, to exploit his fellows, or to reduce the problem to its lowest denominator. The first was quite impossible--to imprison oneself in a treadmill when the morning called to great adventure. To exploit one’s fellows seemed to Thoreau’s sensitive social conscience an even greater infidelity. Freedom with abstinence seemed to him better than serfdom with material well-being, and he was content to move to Walden Pond and set about the high business of living, "to front only the essential facts of life and to see what it had to teach." He did not advocate that other men should build cabins and live isolated. He had no wish to dogmatize concernig the best mode of living--each must settle that for himself. But that a satisfying life should be lived, he was virtually concerned. The story of his emancipation from the lower economics is the one romance of his life, and Walden is his great book. It is a book in praise of life rather than of Nature, a record of calculating economies that studied saving in order to spend more largely. But it is a book of social criticism as well, in spite of its explicit denial of such a purpose. In considering the true nature of economy he concluded, with Ruskin, that the cost of a thing is the amount of life which is required in exchange for it, immediatey or in the long run. In Walden Thoreau elaborated the text: "The only wealth is life." Thoreau’s solution to the problem of living was to ______.
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