【多选题】某一般纳税人企业为饮料制造企业,为企业所得税居民纳税人,主营饮品的生产和销售业务。其2017年主要业务如下: (1)共取得产品销售收入1000万元,一项专利技术所有权转让所得50万元,取得国债利息收入10万元,收到某供应商的违约金5万元。 (2)企业实发合理的工资薪金支出150万元,职工福利费支出20万元,拨缴工会经费5万元,职工教育经费支出7万元,补充养老保险费支出8万元。 (3)与企业经营活动...
D.
广告费和业务宣传费总计可以扣除300万元 (2.0分)
【单选题】以下程序运行输出为( )。balance = 20 while True: if balance <9: break balance -=9print("balance is %d" % balance)
【单选题】The official settlements balance or balance of payments is the sum of
A.
the current account balance and the interest in all investments.
B.
the current account balance and the non reserve portion of the financial account balance.
C.
the current account balance, the capital account balance, the non reserve portion of the financial account balance, the statistical discrepancy.
D.
the current account balance, the capital account balance, the non reserve portion of the financial account balance.
【单选题】工业企业发生的下列收入中,可以作为业务招待费税前扣除限额计算基数的是
【单选题】根据企业所得税法的规定,下列表述中错误的是( )。
B.
从事股权投资业务的企业,其股权转让收入,可以按规定的比例计算业务招待费扣除限额
D.
航空企业实际发生的飞行训练费,可以作为航空企业运输成本在税前扣除
【单选题】The official settlements balance or balance of payments is the sum of
A.
the current account balance, the capital account balance, the non reserve portion of the financial account balance, the statistical discrepancy.
B.
the current account balance and the capital account balance.
C.
the current account balance, the capital account balance, the non reserve portion of the financial account balance.
D.
the current account balance and the non reserve portion of the financial account balance.
E.
the current account balance and the interest in all investments.