第7题: [单项选择]企业所得税实行33%的比例税率,对应纳所得额在3万元(含3万元)以下的企业,暂减按( )的税率征收。 A. 15% B. 20% C. 18% D. 14% 参考答案:C 答案解析:[解析] 企业所得税实行33%的比例税率,对应纳所得额在3万元(含3万元)以下的企业,暂减按18%的税率征收,年应纳所得额在10万元(含10万元)以下至3万元的企业,暂减按27%的税率征收。
第13题: [单项选择](On his way) to school yesterday morning, Prof. Wang (came across) an old friend and (stopped talking) with him (for quite a while). A. On his way B. came across C. stopped talking D. for quite a while 参考答案:C 答案解析:stop doing停止做stop to do停下来去做