未知题型

某单位符合小型微利企业，企业收入总额是500万、其中包括国债利息是100万、成本费用200、其中包括企业公益性捐款50万。
(1)国债利息收入属于( )。
A、属于免税收入
B、属于应税收入
C、属于不征税收入
D、属于征税收入
(2)该企业所税税率为( )。
A、25%
B、20%
C、15%
D、33%
(3)该企业的应纳税所得额为( )。
A、500
B、600
C、314
D、214
(4)该企业可以从应纳税额扣除公益性捐赠的是( )。
A、60
B、50
C、36
D、48
(5)该企业应纳税额为( )。
A、62.8
B、125
C、120
D、42.8

【参考答案】

1.A 2.B 3.B 4.D 5.C

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