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1、第三次作业一、术语解释1．非居民企业2．应纳税所得额3．抵免限额4．实际管理机构5．企业所得税的纳税人二、单选officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thir
2、dDivision.Integrationofpublictransportservicesisnotyetestablished1.符合条件的小型微利企业，减按（）的税率征收企业所得税。officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenter
3、prises,thecompanyconsistsofoneortwo,thirdDivision.IntegrationofpublictransportservicesisnotyetestablishedA．5%B．10%C．15%D．20%officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityof
4、aState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished2.某服装厂2008年度的销售收入为1600万元，实际发生的与经营活动有关的业务招待费为80万officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscom
5、panyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished元，该服装厂应按照（）万元予以税前扣除。officiallyestablishedonJuly1,2013,Yibincity,formerlyknownasthebus,i
6、ntegratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.IntegrationofpublictransportservicesisnotyetestablishedA．80万元B．48万元C．8万元D．64万元officiallyestablishedonJuly1,20
7、13,Yibincity,formerlyknownasthebus,integratedoriginalrongzhoubuscompanyinYibincityandMetrobuscompany,formedonlyinYibincityofaState-ownedpublictransportenterprises,thecompanyconsistsofoneortwo,thirdDivision.Integrationofpublictransportservicesisnotyetestablished3.企业安置残疾人员的，在按照支付给残疾职
8、工工资据实扣除的基础上，按照支付给上述人员offic
