第12题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. Yes, she’s always been good with money. B. No, she has never been good with money. C. She used to be a bad saver, like Jack. D. She doesn’t save money. 参考答案:C 答案解析:[听力原文] Has Molly always been a good saver
第31题: [单项选择]外资企业所得税税率实行( )。 A. 33%的基本税率 B. 30%的比例税率 C. 3%的基本税率 D. 25%的比例税率 参考答案:B 答案解析:外商投资企业和外国企业所得税(以下简称外资企业所得税)是对在中国境内的外商投资企业和外国企业的生产、经营所得和其他所得征收的一种税。税率实行30%的比例税率,另按应纳税所得额征收3%的地方所得税。