题目内容

某企业本期营业利润为100万元，资产减值损失为15万元，公允价值变动收益为30万元，营业外收入20万元，营业外支出10万元，所得税税率25%。假定不考虑其他因素，该企业本期净利润为（）万元。

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下列关于个人购买福利彩票、赈灾彩票、体育彩票一次中奖收入个人所得税规定描述正确的是（）。

下列关于委托收款的特征的表述中，不符合法律规定的是（）。

根据短文回答 31～35 题。
Two People, Two Paths
You must be familiar with the situation: Dad's driving; Mum's telling him where to go. He's sure that they need to turn left. But she says it's not for another two blocks. Who has the better sense of direction？ Men or women.
They both do, a new study says, but in different ways.
Men and women, Canadian researchers have found, have different methods of finding their way. Men look quickly at landmarks (地标) and head off in what they think is the right direction. Women, however, try to picture the whole route in detail and then follow the path in their head.
Women tend to be more detailed," said Edward Cornell, who led the study, "while
men tend to be a little bit faster and...a little bit more intuitive (直觉感知的)."
In fact, said Cornell, "sense of direction" isn't one skill but two.
The first is the "survey method". This is when you see an area from above, such as a printed map. You can see, for example, where the hospital is, where the church is and that the supermarket is on its right.
The second skill is the "route method". This is when you use a series of directions. You start from the hospital, then turn left, turn right, go uphill -- and then you see the supermarket.
Men are more likely to use the survey method while women are more likely to use one route and follow directions.
Both work, and neither is better.
Some scientists insist that these different skills have a long history. They argue it is because of the difference in traditional roles.
In ancient times, young men often went far away with the older men to fish or hunt. The trip took hours or days and covered unfamiliar places. The only way to know where you were was to use the survey method to remember landmarks -- the mountains, the lakes and so on.
The women, on the other hand, took young girls out to find fruits and plants. These activities were much closer to home but required learning well-used paths. So, women's sense of space was based on learning certain routes.
第 31 题 When finding his way, Dad tends to rely on（）.

A. his intuitive knowledge
B. his book knowledge
C. Mum's assistance
D. the police's assistance

下列各项中应按服务业征收营业税的有（）。