1. [单选题]我国《外资企业所得税法》规定,外商投资企业的所得和外国企业在我国境内设立的从事生产、经营的机构、场所的所得税,按应纳税所得额计算,税率为( )。
A. 17%
B. 30%
C. 33%
D. 35%
2. [单选题]PassageOneQuestions21to25arebasedonthefollowingpassage.
A. Wecanmakemistakesatanyage.Somemistakeswemakeareaboutmoney.Butmostmistakesareaboutpeople.“DidJerryreallycarewhenIbrokeupwithHelen?”“WhenIgotthatgreatjob,didJimreallyfeelgoodaboutit,asafriend?Ordidheenvymyluck?”“Whydidn’tIrealizethatPaulwasfriendlyjustbecauseIhadacar?”Whenwelookback,doubtslikethesecanmakeupfeelbad.Butwhenwelookback,it’stoolate.
B. Whydowegowrongaboutourfriendsorourenemies?Sometimeswhatpeoplesayhidestheirrealmeaning.Ifwedon’treallylisten,wemissthefeelingbehindthewords.Supposesomeonetellsyou,“You’realuckydog.”Ishereallyonyourside?Ifhesays,“You’realuckyboy”or“You’realuckygirl”,that’sbeingfriendly.Butthere’sabitofenvyin“luckydog.”Maybehedoesn’tseeithimself.Butbringinginthe“dog”bitputsyoudownalittle.Whathemaybesayingisthathedoesn’tthinkyoudeserveyourluck.
C. “Justthinkofallthethingsyouhavetobethankfulfor”isanothernoisethatsaysonethingandmeansanother.Itcouldmeanthatthespeakeristryingtogetyoutoseeyourproblemaspartofyourlifeasawhole.Butishe?Wrappedupinthisphraseisthethoughtthatyourproblemisn’timportant.It’stellingyoutothinkofallthestarvingpeopleintheworldwhenyouhaven’tgotadateforSaturdaynight.
D. Howcanyoutelltherealmeaningbehindsomeone’swords?Onewayistotakeagoodlookatthepersontalking.Dohiswordsfitthewayhelooks?Doeswhathesayssquarewiththetoneofvoice?Hisgesture?Thelookinhiseyes?Stopandthink.
E. Theminuteyouspendthinkingabouttherealmeaningofwhatpeoplesaytoyoumanysaveanothermistake.
F. 21.Accordingtothewriter,whenpeoplelookbackitistoolate,because.
G. mistakeshavealreadybeenmade
H. mistakescanmadethemfeelbad
I. theyareunawareoftheirmistakes
J. theyaredoubtfuloftheirfriends
