第4题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. Moving into a different office in the department. B. Taking a day off from studying. C. Joining other students in the department. D. Finding more students to help with the move. 参考答案:D 答案解析:[听力原文] W: I’m moving to a new place tomorrow. Could you possibly give me a hand M: Sure. Why
第9题: [多项选择]非居民企业因会计账簿不健全,资料残缺难以查账,或者其他原因不能准确计算并据实申报其应纳税所得额的,税务机关有权核定其应纳税所得额。核定的方法有( )。 A. 按照实际利润核定应纳税所得额 B. 按收入总额核定应纳税所得额 C. 按成本费用核定应纳税所得额 D. 按经费支出换算收入核定应纳税所得额 参考答案:B,C,D 答案解析:税务机关核定非居民企业应纳税所得额的方法包括按收入总额核定应纳税所得额、按成本费用核定应纳税所得额和按经费支出换算收入核定应纳税所得额。