第34题: [单项选择]{{I}}Questions 18-21 are based on the following dialogue.{{/I}}Why doesn’t the woman buy the book A. Because it’ s too expensive to buy it. B. Because she doesn’t need it. C. Because she can’ t buy it everywhere. D. Because she already has got one. 参考答案:A
第35题: [单项选择]下列关于购置节能环保设备的税收优惠政策,说法正确的是()。 A. 设备投资额的10%可从企业当年的应纳税所得额中抵免 B. 当年不足抵免的,可以在以后3个纳税年度结转抵免 C. 其设备投资额的10%可从企业当年的应纳所得税额中抵免 D. 当年不足抵免的,可以在以后年度结转抵免 参考答案:C 答案解析:企业购置用于环境保护、节能节水、安全生产等专用设备的投资额,其设备投资额的10%可从企业当年的应纳所得税额中抵免,当年不足抵免的,可以在以后5个纳税年度结转抵免。