根据企业所得税法的规定，企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足12个月的，应当以其实际经营期为1个纳税年度。（ ）
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Y 对 N 错
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5 .Sales of following taxable consumer goods from outside purchase after tax consumer goods, which of following items is allowed to deduct the consumption tax paid in the purchase stage?
A Medicinal liquor made from outside purchased after-tax white spirit. B Gold and silver jewelry made from outside purchased after-tax jewel and jade C Cigarettes made from outside purchased after-tax cut tobacco. D White spirit made from outside purchased after-tax alcohol.
7 .Enterprise donate the real estate to others, deemed as sales of real estate and subject to business tax, which of the following item is the time of occurrence of tax obligation?
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A The import day of taxable consumer goods declaration. B The day of taxable consumer goods are sold. C On the day of written contract is signed for import of taxable consumer goods. D The day of taxable consumer goods is paid.
9 .Taxpayer commissioned individual operator to process the taxable consumer goods, which of following items related to provisions of the consumption tax is correct?(1) Tax is collect and remits by the consignor.(2) The consignor pay tax by themselves after the goods are received.(3) The time for the occurrence of the tax obligation is the day of the taxpayer takes delivery of the goods(4) The time for the occurrence of the tax obligation is the day of the taxpayer sale of the goods
A Only （1） B Only （2）,（3） C Only （2）,（4） D （1）,（2）,（3）,（4）
10 .实现货物位移的功能，体现出运输的（ ）。
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