题目内容

甲公司是在某市成立的有限责任公司,是一家坐落于本市高新技术开发区的外商独资小型微利企业,在乙市设有分公司H公司,甲公司的销售收入总额为2000万元,其中:利率总额1500万元,综合利用资源,生产符合国家产业政策规定的产品取得收入150万元,国债利息收入350万元。当期发生的主要支出有开发新技术的研发费用400万元,赞助儿童村100万元,发放企业职工工资200万元,业务招待费160万元,职工福利60万元。 请回答下列问题: 甲企业该年度可以免税收入的总额为( )。

A. 150万元
B. 350万元
C. 500万元
D. 200万元

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入境游客要求会见在中国坐牢的亲友,导游应了解他们与犯人的______及______,报告领导,按有关规定办理。

A.Bank of America announced that it was ready to repay the $ 45 billion it received in government bail-out money, which will finance by selling $ 18. 8 billion in securities and tapping $ 26.2 billion of "excess liquidity". The bank had to demonstrate to the Treasury that it was stable enough to obtain investment through the markets. By exiting the Troubled Asset Relief Programme, BofA will be free of many of the restrictions imposed on it, including on executive pay, which is said to be hampering the bank from appointing a successor to the outgoing chief executive, Kenneth Lewis.B.The Bank of Japan held an emergency meeting following pressure from the government to take steps to counter deflation and the strengthening yen; the currency recently hit a 14-year high against the dollar. The central bank announced a ¥10 trillion ($115 billion) programme of new lending in three-month funds at a rate of 0.1% , which as officials said was similar to the quantitative-easing measures it employed earlier this decade to fight deflation. But the sum fell short of market expectations.C.Directors at the Royal Bank of Scotland threatened to resign if the British Treasury prevented them from paying £1.5 billion ($ 2.5 billion) in bonuses at its investment-banking unit. Some British bankers have stepped up their criticism of what they say is overbearing government influence in matters of pay and compensation.D.Mervyn King, the governor of the Bank of England, revealed how close Royal Bank of Scotland and HBOS came to collapse in October 2008. After Lehman Brothers declared bankruptcy, both banks had trouble raising funds in the markets and turned to the central bank, which lent them £ 62 billion ( $103 billion) in emergency aid. Mr. King revealed the details of the rescue now because both companies are considered to be stable. In 2007, news that Northern Rock received loans from the state led to a run on the bank.E.The European Central Bank said it would tighten its rating standards for the asset-backed securities that euro-area banks use as collateral when seeking liquidity from the central bank. The move forms part of the ECB’s plan gradually to withdraw the emergency measures it introduced during the financial crisis. This bank wants to maintain full control of itself.()

甲公司是在某市成立的有限责任公司,是一家坐落于本市高新技术开发区的外商独资小型微利企业,在乙市设有分公司H公司,甲公司的销售收入总额为2000万元,其中:利率总额1500万元,综合利用资源,生产符合国家产业政策规定的产品取得收入150万元,国债利息收入350万元。当期发生的主要支出有开发新技术的研发费用400万元,赞助儿童村100万元,发放企业职工工资200万元,业务招待费160万元,职工福利60万元。 请回答下列问题: 甲公司的分公司所得税的征缴方法为( )。

A. 由分公司向其所在地税务机关缴纳
B. 与甲公司汇总计算缴纳企业所得税
C. 由甲公司选择单独或者汇总缴纳
D. 由甲公司所在地税务机关决定向何地税务机关缴纳

检查胆源性胰腺炎的方法是

A. B超
B. CT
C. 经内镜逆行性胰胆管造影
D. 口服胆囊造影
E. 经皮肝穿刺胆道造影

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