公司所得税（corporate income tax)

A.EXW

B.FOB

C.FCA

D.提供商业发票凭证或具有同等作用的电子单据

The interest on EUR30 881 for 12 days at 7 per cent is______. (Ignore tax on interest income)

A．EUR142.14

B．EUR35.54

C．EUR71.07

D．EUR213.21

ationed，would one expect to see investment going up when corporate profits go down？

Randy

A.Smoking brings many psychological benefits.

B.Tobacco is an important source of income to the government.

C.Smoking is sure to cause diseases.

D.It's a short sighted policy to depend on tobacco for money.

E.The advertisement for it is dishonest and harmful.

F.The tobacco industry makes high quality advertisement for smoking.

G.It's doubtful whether there is link between smoking and cancer.

t to treat a stock purchase/sale transaction as an asset purchase/sale transaction.根据Section 338 election，卖方和目标公司可以共同选择将股票买卖交易视为资产买卖交易。()

此题为判断题(对，错)。

：所谓CI(Corporate Identity)，指的是企业或组织整理自己的主体性(Identity)实质，并把它作为企业的经营宗旨、公司名称、标记等宣传素材加以表达的同时，在公司内部做到人人皆知，而在公司之外加以表示、宣传，以搞活企业活动的行为。换句话说，CI是企业为顺利实行经营创新、变更和扩大业务形态、改革组织机构等，而开展的牵涉整个企业的活动。 根据上述定义，下列属于CI行为的是（）。

A．某软件公司为自己新推出的杀毒软件做产品广告宣传

B．某香水公司请来著名影星代言新款香水

C．某演唱会以公益演出的形式筹集慈善捐款

D．某企业更换企业标识

：所谓CI(Corporate Identity)指的是，企业或组织整理自己的主体性(Identity)实质，并把它作为企业的经营宗旨、公司名称、标记等宣传素材，加以表达的同时，在公司内部做到人人皆知，而在公司之外加以表示、宣传，以搞活企业活动的行为。换句话说，CI是企业为顺利实行经营创新、变更和扩大业务形态，改革组织机构等，而开展的牵涉整个企业的活动。根据上述定义，下列属于CI行为的是（）。

A．某软件公司为自己新推出的杀毒软件做产品广告宣传

B．某香水公司请来著名影星代言新款香水

C．某演唱会以公益演出的形式筹集慈善捐款

D．某企业更换企业标识

所谓CI(Corporate Identity)，指的是企业或组织整理自己的主体性(Identity)实质，并把它作为企业的经营宗旨、公司名称、标记等宣传素材加以表达的同时，在公司内部做到人人皆知，而在公司之外加以表示、宣传，以搞活企业活动的行为。换句话说，CI是企业为顺利实行经营创新、变更和扩大业务形态、改革组织机构等，而开展的牵涉整个企业的活动。

根据上述定义，下列属于CI行为的是（）。

A．某软件公司为自己新推出的杀毒软件做产品广告宣传

B．某香水公司请来著名影星代言新款香水

C．某演唱会以公益演出的形式筹集慈善捐款

D．某企业更换企业标识

stment is the nature of the tax system, which tends to discourage both individual effort and investment. Nominal(名义上的)corporate(公司的)tax rates are, in fact, very high and it is these rates that potential investors primarily look at. However, the actual burden borne by companies is not as great as it might seem, because the tax base is fairly narrow. This combination in itself tends to encourage tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.

A reform. of corporate taxation, therefore, should start by reducing tax rates, cutting subsidies(津贴)arid broadening the taxable base. The resulting positive impact on growth would be reinforced if there were also a substantial easing of the net burden.

How do the current plans for a reform. of corporate taxation measure up to these goals？ The overall tax burden on companies is to be brought down significantly, with the ceiling of 35% being set. To this end, a dramatic reduction in the corporate tax on retained earnings is planned. The related drop in revenues is to be offset(抵消)by changes in the rules governing tax breaks.

An approach incorporating these basic features would, be a welcome step. If realized in its present form, it should ensure that the objective of making tax rates more attractive for businesses is achieved. At the same time, however, it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief.

Comprehensive tax reform. is needed in Germany to spur investment and to create new jobs, thus putting the economy on a higher growth path. The drop in revenues caused by the tax relief granted to both companies and households would, in time, be at least partially offset by the larger volume of tax receipts produced by economic growth. The gaps that remained should primarily be closed through spending cuts. If measure of this sort proved inadequate, then, as a last resort, an increase in indirect taxes could perhaps be considered.

The author of the passage mainly intends to ______.

A．criticize Germany's tax system

B．help companies ease their tax burden

C．propose ways to reform. the tax system

D．examine the current corporate tax rates

It's very interesting to note where the debate about diversity(多样化)is taking place. It is taking place primarily in political circles. Here at the College Fund, we have a lot of contact with top corporate(公司的)leaders; none of them is talking about getting rid of those instruments that produce diversity. In fact, they say that if their companies are to compete in the global village and in the global market place, diversity is an imperative. They also say that the need for talented, skilled Americans means we have to expand the pool of potential employees. And in looking at where birth rates are growing and at where the population is shifting, corporate America understands that expanding the pool means promoting policies that help provide skills to more minorities, more women and more immigrants. Corporate leaders know that if that doesn't occur in our society, they will not have the engineers, the scientists, the lawyers, or the business managers they will need.

Likewise, I don't hear people in the academy saying "Let's go backward. Let's go back to the good old days, when we had a meritocracy(不拘一格选人才)"(which was never true--we never had a meritocracy, although we've come closer to it in the last 30 years). I recently visited a great little college in New York where the campus has doubled its minority population in the last six years. I talked with an African who has been a professor there for a long time, and she remembers that when she first joined the community, there were fewer than a handful of minorities on campus. Now , all of us feel the university is better because of the diversity. So where we hear this debate is primarily in political circles and in the media--not in corporate board rooms or on college campuses.

The word "imperative"(Line ,Para. 1 )most probably refers to something ______.

A．superficial

B．remarkable

C．debatable

D．essential