单选题
根据企业所得税的有关规定，以下对于所得来源确定的表述中，正确的是（ ）
权益性投资资产转让所得按照投资企业所在地确定。
股息、红利权益性投资所得，按照分配所得的企业所在地确定
提供劳务所得，按照所得支付地确定
转让不动产，按照转让不动产的企业或机构、场所所在地确定
多选题
由于税收待遇的差别，以下（ ）承担全面纳税义务
母公司
总公司
分公司
子公司
多选题
非居民企业因会计账簿不健全，资料残缺难以查账，不能准确计算并据实申报其应纳税所得额，税务机关有权采取以下（ ）方法核定其应纳税所得额
按收入总额核定
按成本费用核定
按经费支出换算收入核定
按照上期应纳税所得额直接核定
多选题
投资结构对企业税负以及税后利润的影响会有机地体现在下列（ ）因素的变动之中
有效税基的综合比例
法定税率的水平
实际税率的总体水平
纳税综合成本的高低
判断题
如果从属分支机构所在地的税率比在华总公司的负担税率要低，那么在扭亏为盈之后，跨国公司就需要考虑将该从属机构改设为子公司，以便享受到低税率和新建企业的税收优惠。（ ）
- 对
- 错
判断题
当分公司符合高新技术条件、符合小型微利企业的条件时，便可享受企业所得税税率优惠。（ ）
- 对
- 错
判断题
纳税成本的降低一定能带来企业整体利益的增加。 （ ）
- 对
- 错
判断题
如果外国投资者在股权转让前先进行股利分配，合法地使转让价格降低，可以节税。 （ ）
- 对
- 错
完形填空
二、听力理解
听对话录音，根据对话内容完成下方题目（每题10分）。
操作提示：通过每题的下拉框选择题目的正确答案。
What are health care programs mainly about? 1
2. What is the first part of community service health? 2
3. How can people help themselves avoid illness? 3
4. What areas are of growing concern? 4
5. Who typically provides bedside care? 5
__1__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.
__2__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.
__3__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.
__4__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.
__5__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.
单选题
__1__
- Alcoholism, depression and anxiety.
- Through diet, healthy living, cutting out smoking and so on.
- Communication.
- All aspects of promoting good health.
- Chronic sickness.
- The family.
- From a newborn baby all the way up to the end of one's life.
- Information.