第24题: [单项选择]某享受法定减免税期满的外商投资企业,其外国投资者将从企业取得的利润500万元再投资于该企业,增加注册资本,投资期限6年,其适用的再投资退税额的计算公式为( )。 A. 500/(1-30%)×30%×40%元 B. 500/(1-33%)×33%×40%元 C. 500/(1-30%)×30%×100%元 D. 500/(1-33%)×30%×40%元 参考答案:D 答案解析:[解析] 再投资应退税额=再投资额×[1-(实际适用的企业所得税税率+地方所得税率)]×实际适用的企业所得税率退税率
第31题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. He wants to be a model. B. He cares too much about his appearance. C. He is about to attend an interview. D. He is in charge of an apartment. 参考答案:C 答案解析:[听力原文] M:Do I look good I mean,will the interviewers like my clothes I want to give them a good