【多选题】下列税法构成要素中,属于税法的三个最基本要素的有( )。
【单选题】某企业 2018 年税前会计利润为 150 万元,当年 8 月某地发生地震,该企业以自己的名义直接向灾区捐款 30 万元已在税前会计利润中据实扣除,已知该企业适用的企业所得税税率为 25% ,假设无其他纳税调整事项。则该企业 2018 年所得税应纳税额的下列计算中,正确的是( )
A.
( 150 - 30 )× 25% = 30 (万元)
C.
[150 +( 30 - 150 × 12% ) ] × 25% = 40.5 (万元)
D.
( 150 + 30 )× 25% = 45 (万元)
【单选题】They expected that several hundred guests would attend the opening ceremony, but only ______ people actually showed up.
【多选题】下列税法构成要素中,属于税法三个最基本构成要素的是()
【单选题】Several guests were wailing on the ______ for the front door to open.
【多选题】下列税法构成要素中,属于税法三个最基本要素的是( )。
【单选题】The hotel itself can hold 80 guests and, _________, there are several self-cooking apartments.
【多选题】下列税法构成要素中,属于税法三个最基本要素的是( )。
【单选题】Several guests were waiting in the ________ for the front door to open.